to help or market the non-profit Firm's (NPO) targets but not to pay for items or services equipped with the NPO to the grantor
assistance with social, recreational, and various related services to fulfill the psycho-social needs with the residents
the first spot of residence of the individual or even a lessor (or perhaps a relation to the individual or perhaps the lessor), for the duration of no less than 1 year (or for your shorter period of time if, after the shorter period, the device is offered or leased to an individual who'll occupy the unit to be a primary spot of residence)
It holds all or substantially every one of the desire in a 3rd Canadian partnership That could be a member of a qualifying group of which the next partnership is usually a member
Registered celebration means a political bash, nearby or regional occasion Affiliation from the party, prospect, or referendum committee ruled by an Act of Parliament or even a law of the province that imposes requirements concerning election funds or referendum fees.
Transitional tax adjustment (for British Columbia and Ontario only) – Builders have to account for any transitional tax adjustment of approximately 2% of the sale rate for grandparented gross sales of freshly constructed or substantially renovated housing (besides residential condominium models and complexes) the place the housing was lower than ninety% finish as of the date of harmonization from the PST Together with the GST.
Freshly constructed or substantially renovated housing includes a dwelling (or housing) that is certainly freshly built, has been considerably renovated, has undergone A significant addition along with the renovation of the existing household, or is transformed from non-residential use to make use of as a place of residence for individuals.
diesel fuel, like any fuel oil that is definitely suitable for use in inside combustion engines of your compression-ignition kind, other than fuel oil that is intended for and is definitely used as heating oil
Vacation spot concerning a continual freight motion of products means the spot specified through the shipper (usually about the bill of lading or other delivery paperwork) exactly where possession of the products is transferred to the person to whom the goods are consigned or dealt with by the shipper.
International voyage means any voyage (other than a voyage originating and terminating in copyright) of a vessel that is certainly operated by anyone in the middle of a business of giving passenger transportation services.
Set up Neighborhood commonly means a physique of people who reside in the exact same locality and that are permanently settled in that locale. A locale won't be considered a longtime Neighborhood if it lacks crucial services at The placement (for example, a basic food shop, a basic apparel retailer with items in inventory [not a mail-order outlet], access to housing, specified medical assistance, and particular educational amenities), or if this sort of services are not offered inside of a reasonable commuting distance.
Public institution means a registered charity for income tax functions which is also a check here college authority, a public university, a university, a medical center authority, or a local authority determined by the Minister of National Earnings to generally be a municipality.
GST and HST – The goods and services tax (GST) is really a tax which you shell out on most items and services bought or delivered in copyright.
Business service performed on products normally means any service performed on the products, other than: