Specified motorized vehicle means most motor vehicles, aside from sure racing automobiles, and prescribed motor vehicles.
a qualifying subsidiary of a third corporation of which The actual Company is actually a qualifying subsidiary
a 2nd Company, or possibly a second Canadian partnership, That could be a member of a qualifying group of which the particular Company can be a member
Builder, for your reasons of GST/HST rebates, commonly includes a man or woman who's during the enterprise of constructing or significantly renovating homes available for sale. Your house could be on land owned or leased by that builder. A builder might also include things like:
"Similar persons" are not regarded to manage each other at arm's size. Associated persons contain men and women linked by blood romantic relationship, marriage, widespread-regulation partnership, legal adoption or adoption in actual fact.
In any other scenario, the whole of all quantities Each and every of which happens to be an ITC for that fiscal calendar year in respect of the residual enter tax level of the person for that fiscal calendar year that the individual is entitled to assert
gas you provide to registered international carriers for the transportation of people or goods by ship, plane, or railway
in the situation of a person acting in its capacity for a clinic authority, working a general public clinic, producing facility provides, ancillary materials, or dwelling professional medical materials or functioning a qualifying facility to make facility provides
included house that you accustomed to course of action goods that you choose to didn't import into Canada or consider physical possession of in Canada
the use and enjoyment with the sites by individuals residing in or occupying mobile properties, or vacation trailers, motor houses, or identical autos or trailers, positioned or for being positioned on those sites
It doesn't distribute or make obtainable any of its money for the non-public advantage of any proprietor, member, or shareholder, unless the proprietor, member, or shareholder is usually a club, a Modern society, or an Affiliation that has, as its Major intent and performance, the advertising of newbie athletics in Canada
Area of business enterprise means any premises, facility, or installation applied to carry on business enterprise, whether it can be utilized exclusively for that reason.
the place consideration for the supply is payable less than an agreement for the provision, the one who is here liable underneath the arrangement to pay that thing to consider
Accommodation: resort accommodation to be used by the convention sponsor, organizer or exhibitor, or provided to attendees as A part of the admission.