GST/HST Memorandum 19.2 “Residential Real Property” February 1998

Choice of calculation method

30. In cases where there are rental periods of varied length, some of which are 60 days or more and some of which...

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Place of residence v. lodging

16. The meaning to be attributed to a "place of residence" as opposed to "lodging", is based on a determination of...

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Meaning of “place of residence”

15. “Place of residence” is a key concept in the definitions of “builder”, “residential complex”,...

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