International voyage means any voyage (in addition to a voyage originating and terminating in Canada) of the vessel that is operated by an individual in the midst of a business of giving passenger transportation services.
in respect of a ongoing journey, the position wherever the passenger transportation support that is definitely A part of the continuous journey and that is initial offered starts
diesel fuel, which includes any gas oil which is suitable for use in inside combustion engines of the compression-ignition variety, apart from gasoline oil that is meant for and is in fact used as heating oil
For GST/HST purposes, a person does not need a provider licence to be a provider. For example, if unbiased owner-operators of highway tractors and courier autos present freight transportation solutions, They're carriers whether they are required by legislation to become licensed as carriers.
It holds all or considerably all of the desire in a 3rd Canadian partnership that is a member of a qualifying group of which the next partnership is a member
Reimbursement means a payment produced by a single particular person to repay Yet another man or woman for quantities used. An quantity constitutes a reimbursement wherever the quantity is totally accounted for by the individual receiving the payment (that may be, evidenced by supporting vouchers or documents).
Indian means a person who is registered beneath the Indian Act. An Indian does not have to Stay or preserve a home with a reserve. Indigenous Products and services Canada may well challenge a status card or A brief affirmation of registration document to such anyone.
Provider means a man or woman who supplies freight transportation solutions, no matter whether that human being really performs the services or not. Somebody requirements only to just accept responsibility because the supplier on the freight transportation company being thought of the carrier.
any organization or journey or concern in the nature of trade carried on without get more info the need of an inexpensive expectation of gain by someone, a private rely on, or perhaps a partnership where the entire customers are men and women
Permit imprint means an indicia the use of which as proof with the payment of postage solely by somebody is authorized underneath an settlement between the Canada Put up Corporation and the individual, but doesn't contain a postage meter impact or any "company reply" indicia or merchandise bearing that indicia.
Arm's length commonly refers to a connection or a transaction in between individuals who act within their separate interests. An arm's size transaction is mostly a transaction that displays standard business dealings concerning get-togethers acting within their separate pursuits.
the operator receives all income and takes responsibility for all losses which have been incurred via the business
where thought for the availability is payable below an agreement for the provision, the one who is liable under the settlement to pay for that thought
If anyone has two or maybe more trailer parks that are located ideal beside each other, the conditions utilize to every one of the websites, plus the trailer parks are looked upon as one particular residential trailer park.