in the case of the offer of property By means of sale, the person to whom the property is delivered or built available

When the provider does not operate the public healthcare facility or qualifying facility, medical funding (besides a nominal sum) must be paid or payable into the supplier.

the leaves and stems of your tobacco plant should they have been processed further than packing, drying, and sorting

Fiscal establishment includes a person who is a stated financial institution and someone (often called a de minimis money institution) whose income from particular economic services exceeds precise thresholds.

Registered social gathering means a political bash, local or regional social gathering Affiliation of the get together, candidate, or referendum committee governed by an Act of Parliament or perhaps a regulation of the province that imposes prerequisites referring to election funds or referendum fees.

any property, other than depreciable property, the sale of which would consequence in a capital attain or reduction for income tax applications

the owner gets all income and will take responsibility for all losses which can be incurred through the business

Connected particular person, for GST/HST applications, means a person who is generally affiliated with A different man or woman in which a person controls one other. Involved folks (referred to frequently as "associates") may include:

Mobile residence means a building, the manufacture and assembly of which is completed or considerably done, which is:

In Each individual of Those people two fiscal decades, the monetary establishment experienced a tax credit history rate equivalent to or exceeding the prescribed percentage for your prescribed course in the financial institution for the particular fiscal 12 months. The prescribed percentage is 12% for banking companies, 10% for insurers, and 15% for securities dealers

Commercial activity means any business or adventure or issue in the nature of trade carried on by anyone, but does not include:

someone whose principal business is like a trader or supplier in, or for a website broker or salesperson of, fiscal instruments or dollars

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a scheme or arrangement carried out by, or on behalf of, a regulator to control greenhouse fuel emissions