a corporation that is a qualifying subsidiary of a qualifying subsidiary of the particular Company
The declaration might be around the Monthly bill of lading provided to the initial provider, or on the separate document presented for the provider.
Residential trailer park typically means a trailer park that includes a minimum of two web pages, wherever both equally of the following circumstances are achieved:
Cooperative housing corporation (co-op) means an organization set up to supply a residential device to its members by way of lease, licence, or similar arrangement for occupancy as a spot of residence.
It retains all or significantly the entire fascination in a third Canadian partnership That could be a member of a qualifying group of which the 2nd partnership is actually a member
audio recordings that relate to these kinds of publications and accompany All those publications when submitted to copyright Article or maybe a customs officer
any beverage containing more than 0.five% Alcoholic beverages by quantity that is obtained in the distillation of grains, fruit, or other agricultural items or through the distillation of beer or wine
Reporting institution means anyone, aside from a prescribed particular person or someone of the prescribed class, that meets all of the subsequent ailments:
Although the more info definition of convention excludes an function or assembly in which the principal reason would be to carry out small business, an occasion may be a convention When the small business conferences are held in the course of a trade exhibition that is certainly shut to the general public.
For instance, an apartment device or even a townhouse would generally be considered a household condominium device When the unit:
The payment is for your company of organizing or coordinating the earning of facility materials or dwelling clinical provides
Selected listed financial institution (SLFI) – A economic institution would commonly be considered to be an SLFI throughout a reporting period of time within a fiscal yr that finishes in its tax year whether it is a detailed monetary institution described in any of subparagraphs 149(1)(a)(i) to (x) of your ETA at any time inside the tax year as well as the economic establishment meets amongst the next circumstances:
They keep on at any time inside the fiscal calendar year a company as a trader or dealer in, or to be a broker or salesperson of, securities as the principal business of the individual in copyright
Facility source, for your needs of the public assistance bodies' rebate, means an exempt offer of residence that is definitely designed readily available, or maybe a provider which is rendered to some affected person, at a public medical center or possibly a qualifying facility. The home or service need to be presented as A part of a medically essential health treatment system for the objective of maintaining health and fitness, preventing sickness, diagnosing or dealing with an personal injury, disease or incapacity or supplying palliative health and fitness care and also a physician or possibly a midwife must direct or supervise the overall health treatment approach.