where consideration for the availability is payable underneath an settlement for the provision, the person who is liable under the arrangement to pay that consideration

Ultimate recipient, for a pc-linked service or entry to the world wide web, means a person who is definitely the receiver of the provide on the service or accessibility and who acquires it or else than for the goal of providing it to a different particular person.

Residential trailer park frequently means a trailer park that includes not less than two web-sites, the place each of the next ailments are met:

Harmonized Income Tax (HST) is a combination of GST and PST that exists in a few provinces. The target is to make it a lot easier to gather sales tax by only collecting 1 tax.

To do this, you must have a Canadian purchaser who's GST/HST registered. You'll want to deliver your importation documentation to your Canadian purchaser, who can then assert an ITC on the behalf.

Residence medical provide, for your uses on the public service bodies' rebate, means an exempt offer of property or perhaps a service (other than a facility provide or possibly a prescribed supply) that is definitely made as Element of a medically essential strategy of health and fitness look after a person to maintain well being, avert sickness, diagnose or treat an harm, disease or disability, or offer palliative wellbeing treatment.

make an exempt source of property or service that includes supplying possession or use from the device below a lease, here licence or similar arrangement entered into with the purposes of the device's occupancy by a person as a place of residence

an accommodation unit when it is actually included in that Component of a tour deal that's not the taxable portion of the tour package deal

Self-contained residence, for the reasons on the GST/HST new residential rental property rebate, means both of the subsequent:

a corporation that may be managed by a federal government or by a municipality and considered one of its main uses is always to fund charitable or non-earnings things to do

a one who has transformed a non-residential property into a dwelling with out significantly renovating the property

payments for merchandise and services paid directly to trade contractors aside from the builder, regardless of whether these products and services relate straight to the unit

disassembling or reassembling the products when they have been assembled or disassembled for packing, handling, or transport

A health practitioner has verified which the health and fitness treatment method can take place in the person's property or lodging