English: 4(3) A service referred to in subsection (2) is not a prescribed service for the purposes of paragraph (t) of the definition "financial service" in subsection 123(1) of the Act where the service is supplied with respect to an instrument by (a) a person at risk, (b) a person that is closely related to a person at risk, where the recipient of the service is not the person at risk or another person closely related to the person at risk, or Top of page (c) an agent, salesperson or broker who transfers ownership of the instrument for a person at risk or a person closely related to the person at risk. first supplier ss 163(3) in section 163 of the Act and in Part VI of Schedule VI to the Act, "first supplier" of a tour package means the person who first supplies the package in Canada; fiscal month ss 123(1) of a person means a period that is determined under section 243 of the Act to be the fiscal month of the person; fiscal quarter ss 123(1) of a person means a period that is determined under section 243 of the Act to be the fiscal quarter of the person; fiscal year ss 123(1) of a person means (a) where the person has made an election under section 244 that is in effect, the period that the person elected to be the fiscal year of the person, and (b) in all other cases, the taxation year of the person; Top of page fixture Schedule VI, Part V, section 14 for the purposes section 14 of Part V of Schedule VI to the Act means a device for holding goods in process while working tools are in operation that does not contain any special arrangement for guiding the working tools; floating home ss 123(1) means a structure that is composed of a floating platform and a building designed to be occupied as a place of residence for individuals that is permanently affixed to the platform, but does not include any freestanding appliances or furniture sold with the structure or any structure that has means of, or is capable of being readily adapted for, self-propulsion; foreign convention ss 123(1) means a convention (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident; foreign-based information or document ss 292(1) in this section, means any information or document that is available or located outside Canada and that may be relevant to the administration or enforcement of Part IX of the Act; former spouse ss 123(1) of a particular individual includes an individual of the opposite sex with whom the particular individual cohabited in a conjugal relationship; Top of page freight transportation service Schedule VI, Part VII, section 1 ss 343(3) in this section and Part VII of Schedule VI, means a particular service of transporting tangible personal property and, for greater certainty, includes (a) a service of delivering mail, and (b) any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual's baggage in connection with the passenger transportation service; funeral services ss 344(1) in this section, includes the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an arrangement for the provision of funeral services; game of chance ss 123(1) means a lottery or other scheme under which prizes or winnings are awarded by way of chance or by way of a mixture of chance and other factors where the result depends more on chance than on the other factors; general retail sales tax rate Taxes, Duties and Fees (GST) Regulations in these Regulations, "general retail sales tax rate" of a province means the rate of tax set out in (a) subsection 2(1) of the Retail Sales Tax Act, R.S.O. 1980, c.
French: Haut de la page maison mobile par. 123(1) Unité d'au moins trois mètres de largeur et huit mètres de longueur, équipée d'installations complètes de plomberie, d'électricité et de chauffage et conçue pour être remorquée sur son propre châssis sur roues jusqu'à un emplacement pour y être placée sur des fondations et raccordée à des installations de service et être occupée à titre résidentiel. La présente définition exclut les appareils ou les meubles non intégrés à la maison mobile et vendus avec celle-ci, ainsi que les véhicules et remorques destinés aux loisirs tels que les remorques de tourisme, les maisons motorisées et les tentes roulottes. mandataire désigné par. 123(1) Mandataire de Sa Majesté du chef du Canada, désigné par règlement. matériel de promotion art. 178.1 (Après mars 1993) Au présent article ainsi qu'aux articles 178.2 à 178.5, biens meubles - imprimés commerciaux sur commande ou échantillons, trousses de démonstration, articles promotionnels ou pédagogiques, catalogues ou autres articles semblables - qu'une personne - démarcheur ou entrepreneur indépendant de celui-ci - acquiert, fabrique ou produit en vue de les vendre pour faciliter la promotion, la vente ou la distribution de produits exclusifs du démarcheur.