Specified motor vehicle means most motor autos, in addition to certain racing cars, and prescribed motor motor vehicles.
a qualifying subsidiary of a 3rd Company of which The actual corporation is usually a qualifying subsidiary
An individual is not really a builder unless they receive, Make, or considerably renovate housing, or employ another person to construct or considerably renovate housing, in the midst of a company or an adventure or problem in the character of trade of the individual.
an individual whose principal organization may be the lending of money or the obtaining of personal debt securities or a combination of these activities
Band administration activities means functions or systems carried out by a band or band-empowered entity that aren't commercial pursuits for which they might otherwise be entitled to an input tax credit history (ITC). In identifying whether or not the acquisition of the supply is for band administration, the output of the action or plan would be the determining variable, instead of the objectives on the exercise or program. One example is, a band's goal of the plan can be to deliver employment and instruction to band members.
an organization that may be controlled by a federal government or by a municipality and one among its most important functions will be to fund charitable or non-revenue routines
gasoline you offer to registered international carriers for your transportation of people or merchandise by ship, plane, or railway
An affordable allowance is just not A part of the partnership member's revenue for income tax needs. For instance, an allowance for just a motor vehicle just isn't generally included in the partnership member's earnings when it is predicated only on an inexpensive for each-kilometre rate.
Associated person, for GST/HST reasons, means a person who is generally linked to another person the place one particular controls the opposite. Related people (referred to typically as "associates") may perhaps include:
Modular residence means a factory‑designed dwelling or setting up supposed for residential occupancy produced up of modules, with not less than three partitions plus a roof or ceiling.
A detailed merchandise refers to alcoholic beverages, fuel, and tobacco products which are specially mentioned within the band bylaw.
Any reference to somebody to whom check here a offer is made needs to be study for a reference into the receiver of the provision.
Moreover, a specific Canadian partnership and a next Canadian partnership are intently related If your individual partnership satisfies both of the next ailments:
Destination regarding a continuous freight movement of products means the position specified by the shipper (generally within the bill of lading or other transport documents) wherever possession of the goods is transferred to the individual to whom the products are consigned or resolved with the shipper.