anyone whose principal business could be the lending of cash or the getting of financial debt securities or a combination of these functions
Should the supplier does not operate the public hospital or qualifying facility, medical funding (other than a nominal sum) must be paid out or payable on the provider.
the principal spot of residence of the person or perhaps a lessor (or simply a relation to the individual or perhaps the lessor), for any period of no less than a single calendar year (or for just a shorter time period if, after the shorter interval, the unit is bought or leased to an individual who'll occupy the device being a primary place of residence)
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Registered bash means a political party, neighborhood or regional party association from the social gathering, prospect, or referendum committee ruled by an Act of Parliament or possibly a law of a province that imposes requirements regarding election funds or referendum expenditures.
An accreditation, licence or other authorization that's acknowledged or offered for beneath a legislation of Canada or a province in regard of amenities with the provision of health and fitness treatment services applies to the facility or element during that fiscal yr or portion
Continuous journey of someone or simply a group of individuals means the list of all passenger transportation services offered to the individual or group for which only one ticket or voucher for most of the services is issued. A ongoing journey also exists exactly where two or even more tickets or vouchers are issued for two or even more legs of just one journey of the person or group on which there isn't any stopover involving any of the legs in the journey for which separate tickets or vouchers are issued, and each of the tickets or vouchers are issued by the exact same supplier or by two or more suppliers by way of 1 agent performing on behalf of the many suppliers, offered that either:
Shipper's declaration – The shipper's declaration should state that the products are being shipped for export along with the provider's freight transportation services are Section of a constant outbound freight movement of the products.
For GST/HST reasons, an individual does not require a carrier licence to get a carrier. For example, if unbiased proprietor-operators of freeway tractors and courier autos provide freight transportation services, They are really carriers whether They may be demanded by regulation to generally be licensed as carriers.
The intermediary obtained the quantities from the grantor or from another Corporation that acquired the quantities directly from a grantor
a one that has transformed a non-residential property right into a residence devoid of substantially renovating the property
while in the case of a website source of property or else than Through sale, the individual to whom possession or use from the property is presented or made available
In addition, the quantity must be paid out or payable into the operator by a govt or even a person who is often a charity, public establishment, or qualifying non-income Group on the list of needs of which is to organize or coordinate the supply of overall health care services to the public.
It retains qualifying voting Management in respect of a corporation That could be a member of the qualifying group of which the next partnership is a member and it owns no less than ninety% of the value and range of the issues and remarkable shares, getting full voting rights less than all situations, of the capital stock on the corporation