This plan is applicable to All those band-empowered entities that are located on the reserve. A band-empowered entity is considered to generally be situated on the reserve when the entity maintains a presence over a reserve.

within the case where by a taking part province adjustments the rate of the provincial Component of the HST, the working day that the participating province announces the day that the HST rate alter will just take result, and when both of those possession and possession of the house transfers into the purchaser underneath the settlement on or after the helpful date of your HST rate modify

the sites are serviced and available, and would be suitable for use by occupants of the mobile residence as a spot of residence of individuals All year long (whether the park in reality has mobile residences)

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After the shipper transfers possession of the goods into a carrier, and ahead of the items are exported, the goods (other than purely natural fuel in particular situation) can not be additional processed, transformed, or altered in copyright, other than to the extent needed to transportation the products.

Qualifying subsidiary of a specific corporation means One more corporation in regard of which the particular corporation holds qualifying voting Handle and owns a minimum of 90% of the worth and amount of the issued and excellent shares, possessing complete voting rights under all conditions, of your capital stock of the opposite corporation, and includes:

Membership includes a correct granted by a particular individual that entitles another person to services which are provided by, or to the use of services that are operated by, The actual human being and that aren't out there, or are not available to precisely the same extent or for a similar fee or charge, to folks to whom such a correct hasn't been granted.

Involved human being, for GST/HST uses, means a individual that is normally connected to another man or woman where by just one controls another. Associated individuals (referred to generally as "associates") may possibly include:

The affected person must be issue to medical management and for over ten% of every single day, or Component of the day, the client is for the hospital or qualifying facility, the individual must receive therapeutic health care services, which include registered nursing care

A single serving of ice product, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of such goods, or any product or service that contains any of these goods means a serving of a lot less than 500 ml in volume or 500 grams in click here excess weight.

Qualifying motor vehicle means a motorized vehicle that is equipped with a device built solely to aid in putting a wheelchair in the auto without the need to collapse the wheelchair, or using an auxiliary driving Manage to facilitate the operation on the motor vehicle by a person which has a disability.

Canadian rights for intangible personal property means the part of the property that could be used in copyright.

Canadian partnership means a partnership of which Each individual member is actually a corporation or even a partnership which is resident in copyright.

nursing and personal care underneath the way or supervision of qualified medical and nursing care personnel, or other individual and supervisory care (in addition to domestic services of a standard house nature), according to the person requirements of your residents