SCHOOL Authority Means An Organization that Operates An Elementary or Secondary School in Which It Provides Instrument that Meets The Standards of Education Ion Established by the Government of the Province or Territory in Which the School is Operated.
For more information, see gst/hst memorandum 20-1, school authoritor-elementary and seacondary schools.
Securities Dealer for a FISCAL Year, Means a Person WHO Meets All of the Following Conditions:
They are not a bank or an insurer at any time in the file year
They Carry on at any Time in the Fiscal Year a Business as a Trader or Dealer in, or as a Broker or Salesperson of, Securities as the Principal Business of the Person In Canada
They are registered under the laws of Canada or A Province to Carry on in Canada at any time in the FISCAL A Business as a Trader or Dealer Person of, Securities
Selected Listed Financial Instification (SLFI) -A Financial Instification Would General Be Considered to be an SLFI Throughout a Reporting PeriScal year that ENDS in ITS TAX Year if IS A Listed Financial Instification Description in Any of Subparags 149 (1) (1) (1) (1) (1) (1) (1)a) (i) to (x) of the eta at the time in the tax year and the Financial institution meeting of the footowing conDitions:
It has, at any time in the tax year, a perManent Establishment in a participating process and has, at any time in the tax year, a perManent Establishment in any Other ovince
It is a qualifying partnership during the tax year
For more information, see gst/hst memorandum 17-6-1, definition of selected listing finance.
Selected Public Service Body Means:
a school authority, a university, or a public college that is easy -.New Delhi Investment
a hostal authority
a municipality
a facility operator
an external support
Self-Contained Residence, for the Purposes of the GST/HST New Residential REntal Property REBATE, Means Either of the Following:
A Residence Unit that is a Suite or Room in a Hotel, A Motel, An Inn, a Boarding House or a Loding House or in A Residence for Students, Seniors with a D isability, or Other Individuals
A Residential Unit that Contains Private Kitcher Facilities, A Private Bath, and A Private Living Area
Self-Government Refund Refers to a Refund Available to An Indigenous Government that has Entected Into An Agreement with the Government of Canada That PRovides for A Fund of the GST and The Federal Part of the HST for Property and Services that anyActivities. Indigenous Governments that have Entected Into Such Agreements Include Those Yukon FIRST Nations With Self-GoverNMENTS AGREEMENTS, The Nisga’a Nation, The tlicho first nation, the tsawwassen first national, the déline first nation, and the labrador inuit.
An Indigenous Government that has such is a refund of 100% of the GST and the Federal PATRABLE on Property and VICES. Terms and Conditions that Apply to the Refund of the GST and TheFederal part of the hst are included in each agreement.
For more information, see GST/HST Public Services Bodies’ Rebate.
Service means anything Other than:
Property
Anything that is support to an employer by an employee in the countant of employment
Shipper of Tangible Personal Property Means the Person WHO Transfers Possession of the Property Being Shipped to A Carrier at the Origin of a Continuous Freight Movement Or a continuous outBound Freight Movement. For GST/HST PURPOSES, a Person Cannot Be Both A Shipper and A CarrierFor the say shipment; the person is considered a shipper only.
Shipper’s Declaration – The Shipper’s Declaration Should State that the goods are being shipped for export and the carrier’s freight transmissions are part of a Continuous Outbound Freight Movement of the Goods. The Declaration Could Be on the Bill of Lading Given to the Originall Carrier, ORon a seament document given to the carrier.
If the Declaration is not making, The Carrier’s Services Are Taxable AT 5%, 13%, or 15%And the Carrier has to collect the gst/hstone transaction service IDED in Canada, Unless International (See If THE FREIGHT TransportationService has an interior agreement).
A Carrier’s Services are also taxable at 5%, 13%, or 15%if a shipper provides a deflaration to the carrier but the goods are not exported. TREQUIRED to Collect The GST/HST on ITS ServicesIf the Carrier Did Not Know OR COULD Not Reasonably Havenown that the Goods Weeeing Delivered in CanadaPune Investment. ATION, The Shipper has to account for the tax on the carrier’s service.
Short-Term Accommodation Means An An Accommodation Unit in Canada SUPPLIED BY WAY of Lease, Licence or Similar Arrangement as a Placement for An Individual WHO W. ILL OCCUPY It Continuously for a Period of Less Than One Month and That Costs More than 20 Per Night.For Example, Overnight or Weeklong Accommodation in Any of the Follow WOULD USUALLY Be CONSIDERED SHORT-TERM Accommodation:
Hotels and Motels
Resorts and Lodges
BED-BREAKFAST ESTABLISHMENTS
SHORT-TERM Accommodation Includes Any Type of Overnight Shelter (SUCH As a TENT) that is part of a tour package that also includes food and the services of a guide.
Short-TERMACOMMON DOES Not Include the Follow:
Shelter on A TRAIN, Trailer, Boat, or Other Structure that is, or Could Be, Selflled (for Example, Cruise-SHIP Cabins, TRAIN BERTHS, Houseboats, Travel TRAILERS And all recional veryls)
an accepting united support under a timeShare arrangement
An Accommodation Unit when it is included in that part of a touchage that is not the table portion of the touch
Single Unit Residential Complex Means A Residence COMPLEX that Does Not Contain More Than One Residential Unit, but do do doz not include a Residential Conominium. T. For the Purposes of the GST/HST New Housing Rebate and the GST/HST New Residential Reference Property Rebate, Reference, Reference, ReferenceTo a Single Unit Residential Complex Includes A Residential Complex Containing Not More than Two Residential Units (for Example, A Duplex).
A Single Unit Residential Complex General Includes Other Structures Near or Adjacent to the Unit, Such as demachet garages or sheds. SUBJACENT and ImmediaTely Contiguus to the Unit that can reasonably be regarded as contributing to the user and enjoyment of the unit.As a Place of Residence. The CRA CRA CRA CONSIDERS that up to Half A Hectare (1.23 ACRES) of Land May Be Reasonably for the user and enjoyment of a unit. in some cases, more than have a hectare of land May be consideredTo form part of the complex.
Single Serving of Beverages Means a Serving of Less than 600 Ml in Volume.
A Single Serving of Ice Cream, Ice Milk, Sherbet, Frozen Yoghurt or Frozen Pudding, Non-Dairy Substitutes for Any of the PRODUCTS, or Any PRODUCT that Contains AN Y of the Products Means a Servicein weight.
A SINGLE Serving of Cakes, Muffins, Pies, Pastries, Tarts, Cookies, Doughnuts, Brownies, Croissants with Sweetened or Coating, or Similar Prouds Mean s a Serving Weight Less than 230 Grams or a PORT of the ANY OF These Goods WHEN OfferedFor sale as a single service.
Ice Cream and Similar Products Are Considered to Be Sold in Single Servings WHERE The Product Is Designed and Marketed for Sale in Single Servings.
Small Supplier Means a Person Whose Revenue (Along with the Revenue of All Persociated with that Person) From Worldwide Taxable SUPPLIES WAS EQUL THESS THESS THESS an $ 30,000 ($ 50,000 for Public Service Bodies) in A Single Calendar Quarter and Over The Last Four Consecutive CalendarQuarters. The Caluration Excludes Consideration Attributable to the Sale of Goodwill of a Business, SUPPLIES of Financial Services, and SUPPLIES by Way of Sale of Sale Capital Property.
Chartern and Public Institutions are also considered Small Suppliers if the gross revenue test of $ 250,000 or less.
For more information, see gst/hst memorandum 2-2, small subppliers.
Sole Proprietorship (Self-EMPLOYED) Means An University Owned and Managed by One Individual.
Sole Proprietors are Fully Responsible for All DEBTS and Obligations Related to their Business. Right Against All Business and Personal Assets, Meaning The Creditor Could Seize some of the Sole Proprietor’s Personal Belongings. This.is known as unlimited liability.
The Characteristics of a sole proprietorship are:
The Business is not incorporal
The Owner has sole residation for disc
The Owner Receives All Profits and takes Responsibility for All Losses that are incurred by the business
The owner is considered self-employed and reports their business inceome on their income tax and benefit return.
For more information, see sole proprietorship.
Specified Facility Operator Means a Non-ProFit Organization Operation, Otherwise Than For Profit, A Facility, OR PART TheREOF, Operating for the Purpose of Proveration Residents of the Facility WHO HAVE LIMITED Physical Or Mental Capacity for Self-Supervision and Self-Care withBesides
Nursing and Personal Care Under the Direction or Supervision of Qualify Medical and Nursing Care Staff, or Other Personal and Supervisory (Other than Domestic SERV ICES of An Ordinary HouseHold Nature), accounting to the indicting
assistance with the activities of daily life
Assistance with Social, Recreational, and Other Related Services to Meet The Psycho-Social Needs of the Residents
Meals and access
Specified Motor Vehicle Means Most Motor Vehicles, Other than Certain Racing Cars, and Prescriped Motor Vehicles.
A mo Motor Vehicle Means Any Vehicle that has to be registered for highway use in your process. Examples include:
Passenger Vehicles
TRucks and Other Freight-Transportation Vehicles
Recreational and sporting verys such as snowmobiles and all-time
Travel and test trailers, as well as snowmobile, boat, and other trailers or semi-trailers for on-root user
MotorcyCles, Scooters, and MOPEDS
tractos
SPECIAL-PURPOSE MOTOR VEHICLES SUCH As Tow Trucks, Mobile Cranes, FireFighting Vehicles, CEMENT-MIXER TRUCKS, Road Sweepers, spraying Vehicles, Mobile Works HOPS, and Mobile Radiology Units
Specified Supply Means a SUPPLY of Goods That:
Are Imported at any time after the support is made
Have Been Imported and Are Considered to have Been Supplied Outside Canada Because They Are Deliveered Or Made Available to the RECIPIENT BeFore Their Release The customs action
Specified Total Revenue Means Revenue from Sales you have made in a year, except sales of:
Services you process on goods you did not import or Obtain Physical Possession of in Canada
Goods that you did not acquire in Canada or Import Into Canada
Added Property that you used to proces goods that you did not import into canada or take physsession of in Canada.
Your Own Capital Property
Sponsor of a Convention Means the Person WHO Convenes The Convention and Supplies Admissions to It.
Stopover-For the Purpose of Determing if a support of passenger transaction service, a stopover, for a stopover, for a A Group of Individuals, Means Any Place at Which the Individual or Group Embarks or Disembarks A ConveyanceUSED in the Proveision of a Passenger Transportation Service Included in the Continuous Journey, for Any Reason Other than Transferring to ALLOW for service or review of the conveyance.Not considerd a stopover and Will Not Affect WHETHER the Legs are part of a Continuous Journey.
However, for the Purpose of Determing the Province where a support, US Journey of An Individual or Group of Individuals that Does Not Include Transport by Air and the Origin and AndTermination of which are in Canada, Any Place Outside Canada WHERE, at the Time The Journey Begins, The IndiVualual Orps Not Scheduled to Outside Canada F OR An University of Period of at Least 24 HourS During The Course of the Journey.
Substantial Alteatory of Property Means Either of the Following:
You ManuFacture Or Produce GoodsIndore Investment
You Process Goods (or have another person process goods for you) and by doing so, you bring the goods to the state of finish if:
The value that is added to the goods is more than 10% from non-base service
The topal value added from all processing service is more than 20%
You can use any reasonable method for value the goods in finishing inventory. However, once you chooose a method a method, you have to use the method that method.
Substantial Renovation (for the Purposes of New Housing Rebates) – Major Changes have to be made to meet the definition of a substantial renovat Ion Project, The Interior of a Building is Essentially Gutted. General. 90% or more of theInterior of the Existing Housing Has to Be Removed or Replaced to Qualify as a Substantial renovation (The 90% test).
You do not have to remove or review the food, exterior and interior supporting walls, root, flow, and staircases to meet the 90% test.
Only Livable Areas Count Towards A Substantial Renovation, Including Finished Basements and Finished Attics. s. Work Done to Partially Complete A Basement But Make It A Livable Basement Does Not Count Toward the 90% TEST.
Supplier Means the Person Making the Supply (for Example, The Vendor).
Supply Means the Priveiving of Property or A Service in Any Way, Including Sale, Transfer, Barter, Exchange, Licence, REASE, Gift, OR DISPOSITION.
Varanasi Stock
