in respect of a steady journey, the area where the passenger transportation service that may be included in the continuous journey and that may be first provided commences
Stopover – For the objective of figuring out if a provide of passenger transportation services may very well be zero-rated, a stopover, for your constant journey of a person or a group of people, means any place at which the person or group embarks or disembarks a conveyance used within the provision of the passenger transportation service included in the continual journey, for almost any explanation besides transferring to a different conveyance or to permit for servicing or refuelling in the conveyance.
Qualifying facility, to the purposes with the public service bodies' rebate, for the fiscal calendar year or any A part of a fiscal year, means a facility or Element of a facility (in addition to a public clinic) that fulfills all of the following problems:
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Limited-time period accommodation means an accommodation unit in copyright equipped By the use of lease, licence or similar arrangement as a spot of lodging for someone who'll occupy it repeatedly for the period of below one thirty day period Which costs more than $20 for each night.
If fifty% or fewer of your home is occupied via the operator or maybe a relation like a primary put of residence, only the aspect that is definitely the main area of residence is eligible for rebate needs.
Registered pension plan (RPP) means a pension approach (other than the pooled pension prepare) that has been registered by the Minister of National Revenue for your purposes in the ITA and whose registration hasn't been revoked.
all or considerably all the desire inside of a second Canadian partnership, That could be a member of a qualifying group of which the particular partnership is a member, is held by the particular corporation
Fiscal 12 months means the tax yr of the individual, or where by a person has elected to change their fiscal calendar year, the period of time that the individual elected to generally be their fiscal calendar year.
a technical aid service that may be furnished by means of telecommunications and relates to the operation or use of Pc hardware or software program
International flight means any flight (in addition to a flight originating and terminating in copyright) of an plane that is certainly operated by anyone in the midst of a business of providing check here passenger transportation services.
Tax credit rate of anyone for the fiscal calendar year of the person means the quotient, expressed as a percentage, based on dividing the tax credit history quantity of the individual to the fiscal 12 months with the total tax amount of the person to the fiscal yr.
Coupon includes a voucher, receipt, ticket or other device which can be redeemed for an item or service or can be used to obtain an item or service, but does not include a gift certificate or possibly a barter device.
As of January 1, 2017, see the definition of capital asset as an alternative. The phrase capital property includes property that would have been considered qualified capital property or capital property just before that day.