If the individual has made an election underneath subsection 141.02(nine) in regard of the fiscal 12 months, the overall of all quantities Just about every of which is an input tax credit (ITC) with the fiscal yr in respect of a residual input tax degree of the person for that fiscal yr that the person would, during the absence of that subsection, be entitled to say
Operative extent of home or possibly a support means the extent to which the intake or use from the home or services is for both of the next:
Community establishment means a registered charity for revenue tax functions that's also a faculty authority, a public college, a College, a medical center authority, or a neighborhood authority based on the Minister of National Earnings for being a municipality.
On top of that, the modules are being in as completed a affliction as you possibly can in advance of leaving the producer's premises, considering that they must be transported. A modular household won't include things like any freestanding appliances or household furniture bought While using the structure.
a corporation which is approved under the regulations of Canada or perhaps a province to hold on in Canada the business enterprise of offering to the public its solutions as a trustee
an invoice for any telephone, hydro, or normal gasoline hook-up and for cancellation within the previous handle
Doctor, for that needs of the general public service bodies' rebate, means a individual who is entitled under the guidelines of a province to follow the profession of medication.
a number of web pages where by Just about every internet site is, or is intended to get, equipped by the person by way of lease, licence, or identical arrangement into the operator, lessee, or man or woman in occupation or possession of a mobile dwelling, or possibly a travel trailer, motor residence, or related auto or trailer, situated or website to become positioned on the location
Location administration corporations: area planning administration and co-ordination solutions in Arranging factors of the Conference for your incoming Corporation.
twelve months in the case of travel trailers or motor houses, or equivalent autos that are not household models
Indian band, for GST/HST functions, consists of both of those a band council along with a tribal council. The band council is the principal device of an Indigenous government. A tribal council is yet another amount of Indigenous government.
Spot of company means any premises, facility, or installation used to carry on business, whether or not it is applied completely for that intent.
in the situation of somebody identified to generally be a municipality, satisfying duties as an area authority
Charity means a registered charity or registered Canadian amateur athletic Affiliation for money tax purposes, but does not incorporate a public establishment. A charity can situation Formal donation receipts for earnings tax purposes.