English: (c) a taxable supply (other than a zero-rated or prescribed supply) of intangible personal property made outside Canada to a person who is resident in Canada, other than a supply of property that (i) is acquired for consumption, use or supply exclusively in the course of commercial activities of the person or activities that are engaged in exclusively outside Canada by the person and that are not part of a business or an adventure or concern in the nature of trade engaged in by the person in Canada, (ii) may not be used in Canada, or Top of page (iii) relates to real property situated outside Canada, to a service to be performed wholly outside Canada or to tangible personal property situated outside Canada; Note: paragraph (c) applies to supplies for which consideration is paid or becomes due after September 1992, other than supplies for which consideration is paid or becomes due before October 1992. improvement ss 123(1) in respect of capital property of a person, means any property or service that is supplied to, or goods that are imported by, the person for the purpose of improving the capital property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the adjusted cost base to the person of the capital property for the purposes of that Act; improvement Schedule V, Part I, section 1 in Part I of Schedule V to the Act, "improvement" in respect of real property of a person, means any property or service supplied to, or goods imported by, the person for the purpose of improving the real property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the cost or, in the case of real property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act; improvement Streamlined Accounting (GST) Regulations in these Regulations, "improvement" in respect of a capital asset or real property of a registrant, means any property or service that is supplied to, or goods that are imported by, the registrant for the purpose of improving the capital asset or real property, to the extent that the consideration paid or payable by the registrant for the property or service or the value of the goods is, or would be if the registrant were a taxpayer under the Income Tax Act, included in the adjusted cost base or cost, as the case may be, to the registrant of the capital asset or real property for the purposes of that Act; Top of page independent sales contractor s 178.1 in this section and sections 178.2 to 178.5, an "independent sales contractor" of a direct seller means a person (other than an agent or employee of the direct seller or of a distributor of the direct seller) who (a) has a contractual right to purchase exclusive products of the direct seller from the direct seller or from a distributor of the direct seller, (b) purchases exclusive products of the direct seller for the purpose of resale to other independent sales contractors of the direct seller or to purchasers, and (c) does not solicit, negotiate or enter into contracts for the sale of exclusive products of the direct seller to purchasers primarily at a fixed place of business of the person other than a private residence; individual ss 123(1) means a natural person; initial taxable percentage ss 163(3) in section 163 of the Act and in Part VI of Schedule VI to the Act, "initial taxable percentage" of a tour package means the fraction determined, at the time the first supplier of the package determines the amount to be charged by that supplier for a supply of the package, by the formula A / B where A is the part of that amount that is, at that time, reasonably attributable to the taxable portion of the package, and B is that amount; Top of page institutional health care service, Schedule V, Part II, section 1 in Part II of Schedule V, means any of the following when provided in a health care facility: (a) laboratory, radiological or other diagnostic services, (b) drugs, biologicals or related preparations when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service included in any of paragraphs (a) and (c) to (g), (c) the use of operating rooms, case rooms or anaesthetic facilities, including necessary equipment or supplies, (d) medical or surgical equipment or supplies (i) used by the operator of the facility in providing a service included in any of paragraphs (a) to (c) and (e) to (g), or (ii) supplied to a patient or resident of the facility otherwise than by way of sale, (e) the use of radiotherapy, physiotherapy or occupational therapy facilities, (f) accommodation, (g) meals (other than meals served in a restaurant, cafeteria or similar eating establishment), and (h) services rendered by persons who receive remuneration therefor from the operator of the facility; Top of page instrument Financial Services (GST) Regulations (see paragraph t of the definition of "financial service") insurance policy ss 123(1) means (a) a policy or contract of insurance (other than a warranty in respect of the quality, fitness or performance of tangible property, where the warranty is supplied to a person who acquires the property otherwise than for resale) that is issued by an insurer, including Note: the parenthetical exclusion for warranties in (a) is applicable to warranties supplied after 1990 in respect of personal property and warranties supplied after 1992 in respect of real property.
French: A x B où : A représente le montant visé par règlement pour l'application de la présente définition relativement à ces immeubles; B le nombre de mètres carrés de la surface visée par règlement de ces immeubles. taxe de vente provinciale Règlement sur les renseignements nécessaires à une demande de crédit de taxe sur les intrants Pour l'application de ce règlement, taxe visée à l'alinéa 3b)du Règlement sur les frais, droits et taxes (TPS) taxe de vente provinciale payée ou payable Règlement sur les renseignements nécessaires à une demande de crédit de taxe sur les intrants Pour l'application du présent règlement, taxe de vente provinciale devenue payable ou qui a été payée alors même qu'elle n'était pas payable. taxe payée ou payable Règlement sur les renseignements nécessaires à une demande de crédit de taxe sur les intrants Pour l'application du présent règlement, taxe de vente devenue payable ou qui a été payée alors même qu'elle n'était pas payable. taxe exigée non admise au crédit par. 259(1) Au présent article, l'excédent éventuel du montant visé à l'alinéa a) sur le montant visé à l'alinéa b) relativement à un bien ou à un service pour la période de demande d'une personne : a) le total (appelé «total de la taxe applicable au bien ou au service» au présentarticle) des montants représentant chacun l'un des montants suivants :