Allow imprint means an indicia the use of which as proof of the payment of postage completely by anyone is licensed underneath an settlement in between the Canada Write-up Corporation and the individual, but does not include a postage meter impact or any "business reply" indicia or item bearing that indicia.
Last receiver, for a pc-connected service or entry to the net, means a one that would be the recipient of a provide of your service or accessibility and who acquires it otherwise than for the objective of providing it to a different human being.
the leaves and stems on the tobacco plant whenever they have been processed further than packing, drying, and sorting
Harmonized Product sales Tax (HST) is a mix of GST and PST that exists in some provinces. The goal is to make it less difficult to collect revenue tax by only collecting one particular tax.
The Firm gets resources from a federal government or even a municipality that happen to be paid out for the objective of aiding the Business in the continuing provision of educational services to the general public
a 2nd corporation, or a 2nd Canadian partnership, That may be a member of a qualifying group of which The actual partnership is often a member
The band, tribal council, or group of bands holds title towards the assets of the entity or controls its disposition, these types of that within the event of end up or liquidation, these property are vested inside the band, tribal council or group of bands
a number of web sites where Each individual web page is, or is intended to generally be, equipped by the person By the use of lease, licence, or very similar arrangement for the operator, lessee, or person in occupation or possession of a cellular home, or a vacation trailer, motor household, or very similar vehicle or trailer, situated or to get situated on the internet site
Federal government funding, for that purposes with the public service bodies' rebate, means an amount of cash (including a forgivable financial loan) that is definitely identifiable which is compensated by a grantor:
For example, This is able to include a nurse acting as case more info manager who consults having a doctor about adjustments inside of a patient's treatment method after discharge from your hospital
Also, a specific Canadian partnership as well as a second Canadian partnership are closely relevant In the event the particular partnership satisfies either of the subsequent circumstances:
payments for products and services compensated on to trade contractors apart from the builder, regardless of whether these items and services relate straight to the unit
disassembling or reassembling the products when they have been assembled or disassembled for packing, dealing with, or transportation
Tenting accommodation means a campsite at a campground or leisure trailer park in Canada that is certainly rented constantly as a spot of lodging for durations of much less than a single month to precisely the same specific.