Sale , in respect of property, includes any transfer of ownership of the property or transfer of possession under an agreement to transfer ownership of the property. Service means anything other than property, money or a service rendered by an employee to an employer. Settlers' effects refers to imported property that is relieved of customs duty under tariff heading 9807, and relieved of GST under section 1 of Schedule VII to the Excise Tax Act . This includes most goods imported by a settler for personal or household use that were owned, possessed and used abroad by the settler prior to arrival in Canada. The rules relating to settlers' effects brought into a participating province from elsewhere in Canada are described in Chapter 5 .
Special rules apply to taxi businesses, charities and non-profit organizations.
Stopover in respect of a continuous journey means any place an individual embarks or disembarks a conveyance used in the provision of a passenger transportation service for any reason other than transferring to another mode of conveyance or to allow for servicing or refuelling of the conveyance. Supply means the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. Tangible personal property generally refers to property that can be touched or felt, but does not include real property. Transportation pass means a pass that entitles an individual to passenger transportation services for a specific period of time. Zero-rated supplies are supplies listed in Schedule VI to the Excise Tax Act , to which a tax rate of zero per cent applies, such as supplies of prescription drugs, medical devices, basic groceries, exported goods, and certain agriculture and fishing equipment.