An individual serving of ice product, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for virtually any of such goods, or any product or service which contains any of these products means a serving of less than 500 ml in volume or five hundred grams in weight.
A motorized vehicle means any automobile that needs to be registered for freeway use as part of your province. Examples include:
An Indigenous federal government which has these types of an agreement may very well be eligible to say a refund of 100% of your GST plus the federal Element of the HST paid or payable on property and services.
a faculty authority, a university, or possibly a public higher education that is definitely recognized and operated usually than for financial gain
The organization's Most important purpose is to deliver applications of instruction in a number of fields of vocational, technical, or standard education
A freight transportation service does not include the service provided by the supplier of a passenger transportation service of transporting an individual's baggage as part of the passenger transportation service.
any business or adventure or problem in the nature of trade carried on without the need of a reasonable expectation of earnings by a person, a personal have faith in, or simply a partnership the place each of the members are men and women
Incentive journey or incentive vacation means a visit that a business presents being an award to acknowledge or reward the productivity of its staff members or revenue agents. It could include business conferences, seminars, or conventions, as long given that the individuals are all from the identical Group.
Certified amount, for the needs of specially Outfitted cars for persons with disabilities, means the Component of the acquisition cost (excluding any GST/HST and provincial tax) that the supplier has Qualified as being reasonably attributable to Specific options that have been incorporated into, or adaptations that have been produced to, the motor vehicle for the goal of its use by or in transporting an individual using a wheelchair, or to equip the car having an auxiliary driving Regulate that permits an individual using a disability to operate it.
Non-resident means a person who does not reside in copyright. Nonetheless, if a non-resident human being carries on functions by way of a lasting institution in copyright, the person is considered to become resident in get more info copyright in regard of, and only in respect of, the routines of the person carried on by way of that lasting institution.
Steady freight movement means the transportation of products by one or more carriers to your spot specified by the shipper of the products, where all freight transportation services supplied through the carriers are provided as a consequence of instructions given by the shipper of the products.
a person who, beneath a written joint venture arrangement, can make an financial commitment by contributing resources and normally takes a proportionate share of any profits or incurs a proportionate share of the losses within the joint venture routines
A registered nurse must be at the public medical center or qualifying facility in any respect times in addition to a physician (or while in the absence of a local doctor, a nurse practitioner) must be out there in any way times
Knowledgeable organizer, when acting as an agent of a sponsor, is not really an organizer for your reasons with the GST/HST rebate provided under the FCTIP software.