Selected municipality means someone specified via the Minister of National Earnings for being a municipality, but only in regard of things to do specified in the designation that entail the making of provides (besides taxable provides) by the person of municipal services.
For GST/HST applications, a person does not require a carrier licence to become a provider. For example, if unbiased operator-operators of freeway tractors and courier automobiles give freight transportation services, they are carriers whether They're demanded by law to generally be accredited as carriers.
This plan is applicable to Those people band-empowered entities which are situated with a reserve. A band-empowered entity is considered being situated on a reserve once the entity maintains a existence on a reserve.
in which consideration for the availability is payable beneath an arrangement for the availability, the one who is liable beneath the settlement to pay that consideration
Indian means a person who is registered under the Indian Act. An Indian does not have to live or maintain a residence on a reserve. Indigenous Services Canada may problem a standing card or A short lived affirmation of registration document to these kinds of a person.
Wherever the person is a specific detailed economical institution that is certainly either an investment approach or possibly a segregated fund of the insurance company, it normally means a calendar year.
Duplex means a constructing that contains two residential models underneath a person legal title (separate legal title does not exist for the person models). This includes just one-family residence that has a separate condominium for rent.
from the case of the offer of property By the use of sale, the person to whom the property is delivered or made out there
Remaining recipient, for a computer-connected service or use of the net, means a individual who is the recipient of the supply on the service or accessibility and who acquires it normally than for the goal of supplying it to another person.
Somebody just isn't a builder Unless of course they purchase, Develop, or significantly renovate housing, or seek the services of another person to build or significantly renovate housing, in the middle of a business or an experience or issue in the character of trade of the individual.
a minimum of ninety% on the sites are, or are meant to be, equipped below a lease, licence, or very similar arrangement, below which continual possession or use of a site is presented to get a period of at least:
Cascade Tax: Definition, how to pronounce divorce Examples, and Choices A cascade tax is often a system that imposes product sales taxes on products at Every single successive stage of their development, from the beginning raw product to the top stage of consumer purchase.
A residential complex typically does not include a setting up or that Component of a developing That may be a hotel, a motel, an inn, a boarding property, or similar area.
Qualifying motorized vehicle means a motorized vehicle that is supplied with a device designed exclusively to aid in positioning a wheelchair in the auto while not having to collapse the wheelchair, or using an auxiliary driving control to aid the operation in the auto by a person which has a disability.