all these tickets are provided at a similar time and evidence satisfactory to your Minister is maintained from the supplier or agent that there is no stopover amongst any on the legs with the journey for which separate tickets or vouchers are issued
Additionally, the quantity must be compensated or payable for the operator by a govt or a person that is usually a charity, public institution, or qualifying non-revenue Corporation among the list of reasons of which is to organize or coordinate the shipping of wellness treatment services for the public.
For example, a conversion normally transpires where by a business constructing begins to be used to be a residential complex and is also the main area of residence of the person.
a plan or arrangement implemented by, or on behalf of, a regulator to manage greenhouse fuel emissions
International voyage means any voyage (apart from a voyage originating and terminating in copyright) of a vessel that is certainly operated by someone in the midst of a business of supplying passenger transportation services.
the leaves and stems from the tobacco plant if they have been processed even further than packing, drying, and sorting
The person responsible can be, for example, a nurse acting as case manager to get a individual receiving a variety of health care services in their house after cure within a healthcare facility for an injury
Enter tax credit history (ITC) means a credit history that GST/HST registrants can claim to Get well the GST/HST paid or payable for property or services they obtained, imported into copyright, or introduced into a participating province for use, consumption, or source in the midst of their commercial functions.
anyone whose principal business is the lending of cash or even the acquiring of financial debt securities or a mix of these activities
Unfortunately, in follow, the HST can frequently complicate firms’ life alternatively. Whilst the intention was to produce a national gross sales tax, the Canadian governing administration manufactured adoption from the HST optional—and many provinces opted never to, retaining their separate systems and rates as a substitute.
A joint venture arrangement just isn't a continuing relationship amongst contributors. For example, the undertaking might be for one particular distinct business job. As soon as the task is concluded, the joint venture ceases to exist. Generally, contributors in a very joint venture name one participant to generally be the "three way partnership operator".
Membership includes a proper granted by a certain person who entitles another individual to services which have been provided by, or to the use of amenities which are operated by, the particular human being and that are not offered, or are usually not available to precisely the same extent or for the same cost or cost, to people to whom this kind of appropriate has not been granted.
A registered nurse must be in the public hospital or qualifying check here facility in the least times and a health practitioner (or while in the absence of an area medical doctor, a nurse practitioner) must be offered at all times
in every other place in copyright, all land, properties of a everlasting character, and any interest in authentic property