TERMIUM Plus®

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APPLY DESIGNATION [1 record]

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Record 1 1999-05-20

English

Subject field(s)
  • Taxation
CONT

It is proposed that, where one of a charity main activities is the provision of care or employment assistance to disabled individuals, and where the charity also provides services that are performed on a regular basis by such individuals, it may apply for designation to have all of its services provided to registrants subject to the GST/HST.

French

Domaine(s)
  • Fiscalité
CONT

Il est proposé que les organismes de bienfaisance dont l'une des principales missions consiste à prodiguer des soins aux personnes handicapées ou à leur fournir des services pour les aider à trouver un emploi et qui fournissent, de façon régulière, des services exécutés par des personnes handicapées puissent demander une désignation qui leur permettra d'assujettir à la TPS/TVH tous les services fournis à des inscrits et de demander des crédits de taxe sur les intrants.

Spanish

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