during the case of a offer of property by way of sale, the person to whom the property is delivered or manufactured obtainable

a 2nd corporation, or possibly a 2nd Canadian partnership, That could be a member of the qualifying group of which The actual corporation is usually a member

the primary place of residence of the person or possibly a lessor (or a relation to the person or perhaps the lessor), for a period of no less than a single year (or for the shorter interval if, after the shorter period of time, the device is sold or leased to someone who'll occupy the unit as a primary area of residence)

Going and storage services: labour and tools to provide show supplies to your assigned Room, including the storage of crates throughout the Conference.

This change is considered to become a substantial renovation from the housing whether or not the extent from the operate, if any, would not Typically meet up with the necessities of a considerable renovation.

Qualifying subsidiary of a particular corporation means Yet another corporation in regard of which the particular corporation holds qualifying voting Manage and owns no less than ninety% of the value and quantity of the issued and remarkable shares, acquiring whole voting rights underneath all situation, with the capital inventory of another corporation, and includes:

To the purposes with the GST/HST new housing rebate, a condominium just isn't a duplex. For that functions of the GST/HST new housing rebate and also the GST/HST new residential rental property rebate, a duplex is an individual device residential sophisticated.

An Indigenous governing administration which includes these an arrangement could be eligible to assert a refund of one hundred% on the GST along with the federal Component of the HST paid out or payable on property and services.

Constructive importer means the person to whom a specified source of products is designed outside Canada and who does not present the goods outside Canada just before their launch beneath the Customs Act.

In each of All those two fiscal yrs, the financial establishment experienced a tax credit history rate equal to or exceeding the prescribed percentage for the prescribed class of your money establishment for The actual fiscal 12 months. The prescribed percentage is 12% for banks, 10% for insurers, and 15% for securities dealers

a corporation that is a qualifying subsidiary of a qualifying subsidiary of The actual corporation

For the applications of the definition, the meaning of lasting establishment is expanded for particular types of outlined fiscal establishments these which the existence of a lasting institution would commonly be decided determined by the location get more info on the money institution's clients, operations, device holders, and/or prepare customers.

To accomplish this goal, the band could sort a business business which will provide on-the-task coaching and also create work. Even though the band's aim should be to teach individuals, the output is usually a industrial exercise for which There may be an entitlement to ITCs. Consequently, materials obtained for use On this band system usually are not considered to have been obtained to be used in band management things to do Until the band is just not necessary to be registered and therefore not suitable to ITCs (for example, a small supplier).

Midwife, for the uses of the public service bodies' rebate, means a one who is entitled underneath the laws of a province to practise the job of midwifery.