Assertion: real property | /r/HasProperty | situated outside canada para
Facets:
Source sentences:
text: Section 142 deems that a supply is made in Canada if: In Canada para 142(1)(d) in the case of a supply of real property or of a service in relation to real property, the real property is situated in Canada, and conversely, a supply is deemed to be made outside Canada if Outside Canada para 142(2)(d) in the case of a supply of real property or a service in relation to real property, the real property is situated outside Canada, or