Assertion: real property | /r/HasProperty | situated in canada
Facets:
Source sentences:
text: Supplies of real property and supplies of services in respect of real property situated in Canada are taxable (unless specifically exempted).
text: Example 1 A non-resident architect supplies design services in respect of real property located in Canada.
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
text: A supply of intangible personal property shall be deemed to be made in Canada if the property relates to real property situated in Canada, and conversely, a supply of intangible personal property shall be deemed to be made outside Canada if the property relates to real property situated outside Canada.
text: In this situation, because the memberships relate to real property situated in Canada, the supplies are deemed to be made in Canada under the provisions of subparagraph 142(1)(c)(ii).
text: 7(d) services in respect of real property situated in Canada, and Sch.
text: VI, Part V, para 23(b) a supply of an advisory, professional or consulting service made to a non-resident person when made in respect of real property situated in Canada.
text: Thus, it is important to determine whether a service is "in respect of real property" situated in Canada.
text: Generally, the following criteria are used to determine if a service is in respect of real property situated in Canada: the service is physically performed on the real property (e.g., construction and maintenance); the direct object of the service is the real property in the sense that the service enhances the value of the real property, affects the nature of the real property, relates to preparing the real property for development or redevelopment, affects the management of the real property, or the environment within the limits of the real property, (e.g., engineering, architectural services, surveying and subdividing, management services, security services); the purpose of the service is: the transfer or conveyance of the real property or the proposed transfer or conveyance of the real property (e.g., real estate services in relation to the actual or proposed acquisition, lease or rental of real property, legal services rendered to the owner or beneficiary or potential owner or beneficiary of real property as a result of a will or testament); related to a mortgage interest or security interest in the real property; or the determination of the title to the real property.