Words and Phrases - "disability"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

GST/HST Memorandum 21-3 Respite Care Services January 2019

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 3

Lodging can be provided

2. An exempt supply of a service of providing care and supervision to an individual with limited physical or mental...

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Words and Phrases
disability infirmity

GST/HST Memorandum 21-2 “Residential Care Services” January 2019

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 2
meaning of disability, underprivileged, operated/single supply of residential care
  • “Underprivileged” generally “refers to an individual who, being unable to provide for their own or their dependants’ basic requirements...

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Words and Phrases
underprivileged disability operated
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of residential care 55
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity foster care not a business 21