Leg of a journey on the conveyance means a part of the journey that commences where passengers embark or disembark the conveyance or wherever it really is stopped to permit for its servicing or refuelling and ends where it really is upcoming stopped for just about any of Those people needs.

Grandparented housing (for Ontario and Prince Edward Island only) – Commonly, the sale of the dwelling can be grandparented (that is, not topic to your provincial A part of the HST, or not subject matter to a new rate of your provincial Portion of the HST) In the event the published agreement of invest in and sale for the house is entered into on or right before:

Moving and storage services: labour and gear to deliver show resources into the assigned House, such as the storage of crates throughout the Conference.

merchandise, intangible own property, or services provided into the attendees on the Conference for your separate cost from the admission charge, such as souvenirs, books, and movies bought in the convention

has not been used or occupied for almost any intent, but is meant to generally be used as a spot of residence or lodging for individuals

Reporting institution means somebody, in addition to a prescribed individual or an individual of a prescribed class, that meets all of the next circumstances:

The individual accountable may be, for example, a nurse acting as case supervisor for any affected individual receiving many health and fitness care services in their dwelling after treatment method in a very hospital for an injury

Continual outbound freight movement means the transportation of products by one or more carriers from a spot in Canada to an area outside Canada, or to a different position in Canada from which the goods are to be exported.

Steady journey of someone or even a group of people means the list of all passenger transportation services furnished to the person or group for which only one ticket or voucher for most of the services is issued. A constant journey also exists in which two or more tickets or vouchers are issued for two or more legs of just one journey of the person or group on which there is not any stopover involving any of your legs on the journey for which separate tickets or vouchers are issued, and each of the tickets or vouchers are issued by precisely the same supplier or by two or maybe more suppliers through just one agent performing on behalf of every one of the suppliers, furnished that both:

"Linked people" are certainly not considered to cope with each other at arm's duration. Associated folks include persons related by blood relationship, marriage, widespread-regulation partnership, legal adoption or adoption the truth is.

Qualifying facility, for the uses on the public service bodies' rebate, for just a fiscal calendar year or any part of a fiscal yr, means a facility or A part of a facility (apart from a public clinic) that satisfies all of the following situations:

Passenger motor vehicle refers to most cars, station wagons, vans, plus some pickup trucks. It includes any motor vehicle developed or adapted read more to carry not greater than the driving force and eight travellers. It does not include an ambulance, hearse, taxi, motor vehicles held as stock and vans and pickup vans with a seating potential of not a lot more than a few people (such as the driver) used largely for your transportation of products in the middle of a business.

If, after the 1st use, the individual intends to occupy the unit or lease it as a location of residence or lodging to an individual that is a relation, shareholder, member, companion, or someone with whom the individual is just not working at arm's size, the device will be the Principal location of residence of the person or that personal

Registered charity (within the meaning assigned by subsection 248(1) of your Income Tax Act (ITA)) means a company which includes placed on the Minister in prescribed variety for registration and that's at that time registered being a charitable Group, personal foundation, or public foundation, and that's: