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

For GST/HST needs, an individual does not have to have a carrier licence to be a provider. For example, if unbiased operator-operators of highway tractors and courier vehicles deliver freight transportation services, they are carriers whether They're expected by legislation to become licensed as carriers.

Termination of the continuous journey means the area the place the passenger transportation service that's included in the continuous journey and that's past provided ends.

The harmonized sales tax (HST) is a combination of federal and provincial taxes on merchandise and services in five Canadian provinces.

International voyage means any voyage (in addition to a voyage originating and terminating in Canada) of the vessel that is definitely operated by somebody in the midst of a business of giving passenger transportation services.

A person who contains a agreement having a shipper to move the shipper's merchandise from one particular put to another remains considered to generally be a carrier of the goods, regardless of whether the perform is subcontracted to another individual who in fact performs the whole freight transportation service.

Among the list of main applications of your charity is to supply work or employment-linked help to folks with disabilities

Tenting accommodation means a campsite in a campground or leisure trailer park in Canada that's rented continuously as a place of lodging for intervals of significantly less than one particular thirty day period to the identical personal.

There may be immediate access from a person residential unit in a making on the living region of A further residential unit in exactly the same setting up

A reasonable allowance is not included in the partnership member's income for income tax uses. For example, an allowance for any motor vehicle will not be generally included inside the partnership member's income when it relies entirely on an inexpensive per-kilometre rate.

A corporation specified as a healthcare facility authority is to blame for advising the CRA of any modifications which will have an impact on its designation and its eligibility to the public service bodies' rebate.

a one who, less than a created joint venture settlement, tends to make an expenditure by contributing resources and usually takes get more info a proportionate share of any income or incurs a proportionate share of your losses through the three way partnership activities

The notion powering the HST was to streamline the recording and assortment of federal and provincial profits taxes by combining them into an individual, uniform levy throughout Canada.

If significantly all (90% or even more) of the residential units of a a number of device residential elaborate that contains ten or maybe more residential units meet the one particular-12 months occupancy need, then all of the residential models within the sophisticated are considered to meet the 1-yr occupancy prerequisite.