An individual serving of ice product, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for just about any of these items, or any solution that contains any of these products means a serving of fewer than five hundred ml in quantity or five hundred grams in excess weight.
Organizer of the Conference means a one that acquires the convention facility or related convention supplies and organizes the celebration with the sponsor.
any rebate, refund or remission of any of that GST/HST that it is fair to anticipate the individual acquired or is entitled to receive less than every other section with the Excise Tax Act or underneath some other Act of Parliament
It does not include individuals who obtain or import property or services for his or her commercial exercise or to produce an exempt supply.
Only livable spots rely towards a considerable renovation, which include completed basements and finished attics. Livable spots tend not to include garages or crawl spaces. Do the job finished to partially total a basement but not allow it to be a livable basement does not count toward the ninety% exam.
All-inclusive price normally means one price for all property and services sold with each other in a very package. Nevertheless, while in the tourism industry, sometimes prices for specific property or services which can be included in a very tour offer are listed on an invoice for information purposes. The Canada Revenue Agency accepts that this sort of offers are bought for an all-inclusive price.
The individual accountable might be, for example, a nurse acting as case manager for your individual receiving a variety of health and fitness care services in their home after treatment in the clinic for an personal injury
Legal help prepare means a legal aid system which is administered underneath the authority of a provincial governing administration.
any depreciable personal property which is or could well be qualified for a capital cost allowance deduction for income tax applications
Sizeable renovation (with the applications of latest housing rebates) – Key adjustments have for being created to satisfy the definition of a substantial renovation.
When an organization no longer qualifies being a healthcare facility authority, it will no longer be entitled into a public service bodies' rebate for the rate for healthcare facility authorities regardless of whether its designation for a hospital authority has become revoked.
Closely connected Canadian partnerships and corporations – A certain Canadian partnership and a selected corporation are closely associated if any of the next applies:
After the shipper transfers possession of the goods to the provider, and before the products are exported, the products (besides pure gas in specified instances) can not be even more processed, transformed, or altered in Canada, other than for the extent required to transport the goods.
Qualifying motorcar means a motor vehicle that is equipped with a tool intended exclusively to aid in inserting check here a wheelchair while in the automobile without needing to collapse the wheelchair, or with the auxiliary driving Command to aid the operation from the motor vehicle by someone using a disability.