An accreditation, licence or other authorization that is certainly recognized or delivered for beneath a law of Canada or a province in regard of facilities to the provision of health care services applies to the power or aspect during that fiscal yr or portion
Any reference to somebody to whom a provide is created must be read for a reference to the recipient of the supply.
Permit imprint means an indicia the usage of which as evidence with the payment of postage exclusively by an individual is licensed below an arrangement among the Canada Put up Corporation and the person, but does not include a postage meter effect or any "business reply" indicia or product bearing that indicia.
included property that you used to process products you did not import into Canada or consider physical possession of in Canada
Short-phrase accommodation means an accommodation device in Canada provided By means of lease, licence or comparable arrangement as a spot of lodging for someone who'll occupy it continually to get a period of below a single month Which costs a lot more than $twenty for every evening.
Limited-phrase accommodation includes any type of right away shelter (such as a tent) that is part of a tour deal that also includes foods and the services of the guide.
any business or experience or concern in the nature of trade carried on devoid of an affordable expectation of financial gain by a person, a personal trust, or even a partnership wherever all of the customers are people today
Incentive travel or incentive trip means a visit that a business provides as an award to acknowledge or reward the efficiency of its personnel or profits agents. It could include business conferences, seminars, or conventions, as long as the participants are all with the similar Corporation.
The quantities could be considered federal government funding when they were paid out by a grantor straight to the NPO for the same reason as they were being paid into the NPO from the intermediary
Carefully linked corporations – A particular corporation as well more info as a 2nd corporation are carefully relevant if, qualifying voting Command in respect of the second corporation is held by, and no less than ninety% of the value and variety of the issued and remarkable shares (having complete voting rights under all situations) in the capital stock of the second corporation are owned by, any of the following:
Enhancement to capital property typically means any property or service obtained or imported to Enhance the capital property when the quantity paid or payable with the property or service is included during the capital property's adjusted cost foundation for income tax functions.
Domestic inventory of somebody means goods that the person acquires in Canada, or acquires outside Canada and imports, for the objective of advertising the property separately for consideration while in the standard study course of the business carried on by the individual.
They are really registered underneath the laws of Canada or maybe a province to hold on in Canada at any time from the fiscal yr a business being a trader or vendor in, or like a broker or salesperson of, securities
Calendar quarter means a period of three months starting within the initial day of January, April, July or Oct in Just about every calendar 12 months.