support with social, leisure, and other associated services to satisfy the psycho-social demands of your residents
For GST/HST functions, somebody does not have to have a provider licence for being a carrier. For example, if impartial operator-operators of highway tractors and courier vehicles give freight transportation services, They're carriers if They may be needed by law for being certified as carriers.
An Indigenous authorities which includes these types of an agreement might be eligible to assert a refund of 100% of your GST and also the federal Portion of the HST paid out or payable on property and services.
merchandise, intangible particular property, or services offered on the attendees in the convention for just a separate charge from your admission payment, for example souvenirs, books, and films bought during the convention
Stopover – For the goal of deciding if a source of passenger transportation services can be zero-rated, a stopover, for the ongoing journey of someone or even a group of individuals, means anywhere at which the individual or group embarks or disembarks a conveyance used while in the provision of the passenger transportation service included in the continual journey, for virtually any motive other than transferring to a different conveyance or to allow for servicing or refuelling of the conveyance.
Desired destination administration businesses: area scheduling management and co-ordination services in Arranging features in the Conference for the incoming Firm.
to assist or boost the non-financial gain Business's (NPO) goals although not to pay for merchandise or services supplied through the NPO to the grantor
Incentive journey or incentive vacation means a visit that a business gives being an award to acknowledge or reward the efficiency of its staff members or sales agents. It might include business meetings, seminars, or conventions, as long because the contributors are all click here within the same Firm.
Although the definition of convention excludes an celebration or assembly wherever the principal intent would be to carry out business, an party could be a Conference In case the business conferences are held in the middle of a trade exhibition that is shut to the final public.
Physician, to the uses of the public service bodies' rebate, means a one that is entitled under the laws of the province to observe the occupation of medication.
Public faculty means a corporation that operates a article-secondary faculty or submit-secondary technical institute that meets both of the following situations:
Each province proven its have percentage for PST selection and harmonized it With all the GST when it joined the HST application.
Eligible capital property typically means property that does not physically exist but that gives you an enduring economic reward. Some examples are goodwill, or franchises, concessions, or licenses for an unlimited interval.
It does not distribute or make offered any of its income for the personal advantage of any proprietor, member, or shareholder, Except the proprietor, member, or shareholder can be a club, a society, or an association which includes, as its Key reason and performance, the marketing of novice athletics in copyright