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Midwife, for that uses of the general public support bodies' rebate, means a individual who is entitled under the legal guidelines of the province to practise the occupation of midwifery.

a qualifying subsidiary of a third Company of which the particular Company is usually a qualifying subsidiary

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If two organizations are carefully relevant to the exact same third Company, They're closely associated to each other for GST/HST purposes. With the functions of this definition, an financial investment fund That may be a member of a mutual insurance coverage group is considered to get an organization.

Industrial action also includes a source of authentic property, other than an exempt provide, produced by any person, whether or not There is certainly an inexpensive expectation of financial gain, and something carried out in the course of building the supply or in connection with the building of the supply.

in the situation of somebody acting in its capacity as being a facility operator, generating facility provides, ancillary provides, or residence healthcare supplies or working a qualifying facility to generate facility provides

occupy the device to be a Major position of home so long as One more unit located in a similar sophisticated is often a qualifying household unit held for among the reasons shown higher than

Reporting establishment means an individual, apart from a prescribed person or an individual of the prescribed class, that satisfies all of the next situations:

Modification company means a provider done on the motor vehicle to specifically equip or adapt the motor vehicle for its use by or in transporting somebody utilizing a wheelchair, or to specifically equip the motor vehicle by having an auxiliary driving control to facilitate the operation on the vehicle get more info by a person that has a incapacity.

Export income proportion means The proportion attained by dividing the overall export income because of the specified full profits.

Closing receiver, for a pc-connected assistance or entry to the web, means a one that could be the receiver of the offer on the services or obtain and who acquires it normally than for the purpose of supplying it to another man or woman.

costs billed by persons apart from the builder, such as lawyer's charges or survey fees paid out to appraisers

On account of a proposed Modification into the definition of "freight transportation company", a assistance of driving an automotive motor vehicle, that's created or tailored to be used on highways and streets, for the goal of providing the car to the place will be thought to be a freight transportation services.

nursing and private treatment underneath the path or supervision of skilled healthcare and nursing care team, or other particular and supervisory care (in addition to domestic expert services of an ordinary family character), based on the individual demands from the inhabitants

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