Canada's GST and real property - Part I
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The work Canada's GST and real property - Part I represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Canada's GST and real property - Part I
Resource Information
The work Canada's GST and real property - Part I represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Canada's GST and real property - Part I
- Summary
- In the first part the author discusses in general the application of Canada's GST to real property. Basic concepts are reviwed including taxable supplies of real property, exempt supplies of real property, timing of liability, registration of suppliers and special compliance rules. In addition, specific taxable real property transactions are discussed, e.g. development activities, commercial leases, taxable supplies of real property to public service bodies, etc. In Part II the author reviews sales of residential real property, exemptions for residential property, other exempt real property transactions and input tax credits on purchases or leases of real property
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 1 (1990), no. 9 ; p. 13-21
- Geographic coverage
- North America
- Language note
- English
Context
Context of Canada's GST and real property - Part IWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/EzPCoPgGnaQ/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/EzPCoPgGnaQ/">Canada's GST and real property - Part I</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>