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19. 1 Real Property and the GST/HST [website].
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Examines terms and concepts relating to the Goods and Services Tax (GST) as it applies to real property. Covers: what is real property?; place of supply; "value
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"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. Unle
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The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations.
The GST - HST and Real Property in Canada
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