Fillable GST/HST Memoranda Series - cra-arc gc

GST/HST Memoranda Series NOTICE OF CHANGE: January 16, 2002 19.1 Real Property and the GST/HST Overview October 1997 This section examines terms and concepts that are basic to understanding the operation of the Goods and Services Tax (GST) as it applies to real property. Unless otherwise noted, these terms and concepts apply equally to the application of the Harmonized Sales Tax (HST) in Nova Scotia, New Brunswick...
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