Assertion: real property | /r/HasProperty | situated outside canada
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
text: In contrast, a Canadian company hires a Canadian architectural firm to provide architectural services in respect of real property located outside Canada.
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: A Canadian marketing firm supplies memberships in a vacation club that relate solely to real property situated outside Canada.