Rebate for cooperative housing .: Rv3-1/19-3-3-1998E-PDF
"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 28 to 31 in GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. An individual who purchases a share of the capital stock in a cooperative housing corporation may qualify for a GST/HST housing rebate under section 255 of the Excise Tax Act (the Act). A purchaser of capital stock in a cooperative housing corporation may also be eligible for a housing rebate when the corporation substantially renovates the complex, if the eligibility requirements are met"--p. [1].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835421&sl=0
| Department/Agency | Canada. Revenue Canada. |
|---|---|
| Title | Rebate for cooperative housing . |
| Series title | GST/HST memoranda series |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Remboursement pour habitation en coopérative. Caption title. "July 1998." Chapter 19.3.3 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Revenue Canada, 1998. |
| Description | 4 p. |
| Catalogue number |
|
| Subject terms | Goods and services tax Harmonized sales tax |