Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the goods and services tax or GST) or 13% (the rate of the harmonized sales tax or HST). ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... A person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is, in this paragraph, referred to as a return) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of if the false statement or omission is relevant to the determination of the person's net tax for a reporting period, the amount determined by the formula A – B where A is the person's net tax for the period, and B is the amount that would be the person's net tax for the period if the net tax were determined on the basis of the information provided in the return, if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which that tax payable exceeds the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds the amount of the rebate payable to the person. ...

In this case, you would use industry code 451310 (for sales – bookstores and news dealers), and not 491110 (for services – postal services). ... List of industry codes Main business activity Industry code Industry subsector Industry sector Statistics Canada Keyword(s) Soybean farming 111110 Field-crop farm Farming industry soya Oilseed (except soybean) farming 111120 Field-crop farm Farming industry canola, rapeseed, linseed, flaxseed, mixed oilseeds, mustard seed, oilseed, safflower, sunflower Dry pea and bean farming 111130 Field-crop farm Farming industry bean, pea, cowpea, garbanzo, chickpea, lima, faba, legume, forage, leguminous, lentils, dry pulses Wheat farming 111140 Field-crop farm Farming industry wheat, spring, winter and durum, cereal, field and seed Corn farming 111150 Field-crop farm Farming industry corn, silage Rice farming 111160 Field-crop farm Farming industry rice, seed Other grain farming 111190 Field-crop farm Farming industry barley, broomcorn, buckwheat, grain, oilseeds, milo, oat, rye, sorghum, wild rice Potato farming 111211 Field-crop farm Farming industry vegetables, melons, yam and sweet potato Other vegetable (except potato) and melon farming 111219 Field-crop farm Farming industry artichoke, asparagus, bean, snap (wax and green), beet, cabbage, cantaloupe, watermelon, celery, chive, collard, cowpea, cucumber, eggplant, endive, escarole, garlic, ginger, kale, leek, mangel, okra, onion, scallion, shallot, parsley, parsnip, pepper, spinach, squash, taro, bok choy, pumpkin, rhubarb, broccoli, brussels sprout, carrot, cauliflower, zucchini Orange groves 111310 Field-crop farm Farming industry Orange groves, farm Citrus (except orange) groves 111320 Field-crop farm Farming industry grapefruit, lemon, lime Non-citrus fruit and tree nut farming 111330 Field-crop farm Farming industry apple, avocado, banana, cherry, coffee farming, cranberries (partridge berries), date and fig, apricot, nectarine, peach, pear, plum or prune, persimmon, pineapple, pomegranate, quince, blackberry, blueberry, currant, dewberry, loganberry, raspberry, strawberries, almond, filbert, hazelnut, macadamia, pecan, pistachio, tung nut, walnut, vineyards Mushroom production 111411 Field-crop farm Farming industry mushroom cellars or houses, mushroom growing, mushroom spawn farming Cannabis grown under cover 111412 Field-crop farm Farming industry cannabis, cannabis grown under cover Other food crops grown under cover 111419 Field-crop farm Farming industry fruit, berry, herb and spice, ginseng, echinacea, greenhouse grown, hydroponic, seaweed Nursery and tree production 111421 Field-crop farm Farming industry christmas tree, field nurseries, growing ornamental plants, shrubs and trees, rose bushes, tree and shrub, tree nursery, turf (sod) Floriculture production 111422 Field-crop farm Farming industry flower nursery, seed, plant and bulb, greenhouses, floral, holly, tropical foliage and green plants Tobacco farming 111910 Field-crop farm Farming industry tobacco farming Cotton farming 111920 Field-crop farm Farming industry Cotton farming Sugar cane farming 111930 Field-crop farm Farming industry Sugar cane farming Hay farming 111940 Field-crop farm Farming industry alfalfa, clover, hay, timothy, forage crops (except corn for grain) Fruit and vegetable combination farming 111993 Field-crop farm Farming industry Fruit, vegetable combination farming Maple syrup and products production 111994 Field-crop farm Farming industry maple trees, harvest of maple sap, sugar bush, syrups Cannabis grown in open fields 111995 Field-crop farm Farming industry Cannabis grown in open fields, cannabis All other miscellaneous crop farming 111999 Field-crop farm Farming industry chicory plants and roots, hay and grain, ginseng and echinacea herb growing (except greenhouse grown), forage, sugar beets, clover and alfalfa, hemp, hops, osier, peanut, potatoes and cauliflower, holly, turnips, tea farming Beef cattle ranching and farming, including feedlots 112110 Livestock farm Farming industry dairy heifer replacement, milk breeding stock, stockyards (exclusively for fattening cattle) Dairy cattle and milk production 112120 Livestock farm Farming industry raw fluid milk or cream Hog and pig farming 112210 Livestock farm Farming industry swine, farrows, piglets, domestic boar, sows Chicken egg production 112310 Livestock farm Farming industry started pullet farms Broiler and other meat-type chicken production 112320 Livestock farm Farming industry fryer and roasting chickens, capon, cornish hens Turkey production 112330 Livestock farm Farming industry meat, eggs Poultry hatcheries 112340 Livestock farm Farming industry egg, chick, pheasant, turkey poults Combination poultry and egg production 112391 Livestock farm Farming industry meat poultry, egg farm combined All other poultry production 112399 Livestock farm Farming industry chuckar partridge, ostrich, emu, pheasant, geese, goose, duck, quail, guinea fowl, pigeon, squab Sheep farming 112410 Livestock farm Farming industry lamb, wool Goat farming 112420 Livestock farm Farming industry milk, mohair Aquaculture Footnote 1 112510 Livestock farm Farming industry algae, seaweed, freshwater, alligator, salt water, aquaponics, catfish, finfish hatcheries, fingerlings, frog, goldfish, trout, oyster, aquatic, cultured pearl, shellfish, turtle Animal combination farming 112991 Livestock farm Farming industry beef, hog, lamb, sheep, cattle, poultry, calves, pigs, chickens, swine, horses, pork, chicken, goats, pheasants (seasonal) Apiculture 112910 Other animal specialties farm Farming industry apiaries, bee pollen collecting, honey and beeswax production, leafcutter bees raising Horse and other equine production 112920 Other animal specialties farm Farming industry burro, donkey, mule, mares' urine (pmu) Fur-bearing animal and rabbit production 112930 Other animal specialties farm Farming industry chinchilla, fox, muskrat, rabbit, mink All other miscellaneous animal production 112999 Other animal specialties farm Farming industry aviaries, parakeet, canary, lovebirds, bison, buffalo, earth worm, guinea pig, hamster, kennels, dogs, cats, rats, mice, llama, dromedary, camel, rattlesnake, reindeer, elk, deer, rodent, silk (raw), silkworm, wild boar Administrative management and general management consulting services 541611 Business Services asset management, business management consulting services, business start-up, corporation organizers, financial, human resource, marketing, process, physical distribution and logistics, hospitality industry, organization, records, site selection, strategic planning Advertising material distribution services 541870 Communications or utilities Services circulars, samples, coupons, handbills, flyers, direct distribution services (door-to-door), telephone directory distribution Advertising, public relations, and related services 541800 Business Services sign painting, lettering, selling media time Agents and managers for artists, entertainers and other public figures 711411 Entertainment or recreation Services theatrical talent, actors, actresses, authors, celebrities, models, musicians, public figures (except sports), speakers' bureaus, literary agents, modelling agents, playwrights' brokers Sports agents and managers 711412 Entertainment or recreation Services athletes, coaches Agricultural supplies 418300 Wholesalers – distributors Wholesalers – distributors wholesaling agricultural feeds, processed seeds, agricultural chemicals, farm supplies Air transportation 481000 Transportation or storage Services common-carrier transportation of people and/or goods using aircraft, airplanes, helicopters All other automotive repair and maintenance 811199 Repairs and maintenance Services auto greasing, emissions inspection services, safety, car clinic, diagnostic centre, motor vehicle, testing, lubrication, lube shop, oil change, tire repair, rubberized coatings for truck beds, installation, rustproofing, undercoating All other building equipment contractors 238299 Construction Construction installation, antennas, household type, assembly, machinery, automated teller machine (atm), automatic gate, garage, parking lot, boiler, pipe, duct insulation, bowling alley equipment, overhead, rubber, steel, revolving, commercial restaurant, dumbwaiter, millwright, gasoline pump, contractors, communications, engines, turbines, materials handling, mechanical, medical imaging, metallurgy, hoists, lifts, petro-chemical piping, pneumatic conveyance systems, rigging large-scale, satellite dish (household), textile, vacuum cleaning, vending All other insurance related activities 524299 Finance, insurance, or real estate Services advisory, educational, information bureaus, inspection, investigation (except claims investigation), professional standards, rate making, medical insurance claims, processing, contract, fee basis All other schools and instruction 611690 Education, health or social Services automobile driving instruction, education or training, public speaking schools, speed or improvement reading courses or schools, tutors, private All other specialty trade contractors 238990 Construction Construction brick pavers (driveways, patios and sidewalks), installation, cleaning building interiors during and immediately after construction, concrete patio, construction, crane rental with operator, radon mitigation contractors, sand blasting building exteriors, scaffolds, erecting and dismantling, sign erection and maintenance on building, steeplejack work, tank lining contractors Amusement parks and arcades 713100 Entertainment or recreation Services operating amusement parks, amusement arcades, parlours Appliance repair and maintenance 811412 Repairs and maintenance Services air-conditioner repair, self-contained units (except automotive), gas appliance repair service, household appliances repair service (without retail sales of new equipment), household appliances, repair, household electrical appliance repair shop, refrigerator repair service, electric (without retail sales of new equipment), sewing machine repair shops Architectural services 541310 Professions Professions architects (except landscape), offices of architectural consultants (except landscape), architectural design services and advice, buildings and structures, architectural design services (except landscape) Audio and video recordings stores 443146 Other retail stores Sales discs, music and video, audio and video recordings stores, phonograph record stores, retail, pre-recorded tape, compact disc and record stores, video tape stores Automobile dealers 441100 Automative Sales retailing new and used automobiles, sport utility vehicles, light-duty trucks and vans, mini-vans Automotive body, paint and interior repair and maintenance 811121 Repairs and maintenance Services antique and classic automobile restoration, auto body repair and painting, auto interior and exterior trim (custom work), auto paint shop, auto upholstery repair, automotive body shops, automotive paint shops, automotive top, automotive tops (canvas or plastic), installation, sales and installation, automotive upholstery and trim shops (custom work), collision repair, customizing automobiles, trucks or vans, fabrication of trailer bodies on a custom basis, frame repair shops, automotive, limousine conversion on a custom basis, motor vehicle painting and body repair, paint and body shops, painting motor vehicles service, plastic bumpers (auto), repair and installation, repairing motor vehicle bodies, seat cover and auto upholstery shop (custom work), truck or trailer body repair, upholstery repair, van conversions on a custom basis Automotive equipment rental and leasing 532100 Other Services renting or leasing vehicles, passenger cars, passenger vans, trucks, truck tractors, buses, semi-trailers, utility trailers, recreational vehicles (RVs) without drivers Automotive exhaust system repair 811112 Repairs and maintenance Services catalytic converters, automotive, installation, repair, sales and installation, motor vehicle exhaust system replacement, muffler (automotive) replacement shop Automotive glass replacement shops 811122 Repairs and maintenance Services automobile glass installation, replacement and repair service, automotive glass replacement shops, window tinting Automotive parts, accessories and tire stores 441300 Automative Sales retailing automotive parts and accessories Beer, wine and liquor stores 445310 Food or beverage store Sales beer stores, brewery products, distilled spirits, duty free liquor shops, fermented malt beverages, liquor stores, spirit (beverage), wine and liquor stores (60% or more sold to businesses) wine stores Beverage 413200 Wholesalers – distributors Wholesalers – distributors wholesaling alcoholic and non-alcoholic beverages Beverage and tobacco product 312000 Manufacturing Manufacturing manufacturing beverages and tobacco products Book stores and news dealers 451310 Other retail stores Sales bookstore, news dealers, newspaper and magazine stands or stores Bookkeeping, payroll and related services 541215 Professions Professions billing, bookkeeping or payroll processing services, bookkeepers, offices or private practice, payment services, talent, entertainment industry Building inspection services 541350 Professions Professions energy efficiency inspection services, fire protection inspection services, home inspection services Business support services 561400 Business Services preparing documents, operating telephone call centres, operating business service centres, collecting unpaid claims, providing credit information Business-to-business electronic markets (Online) 419110 Wholesalers and distributors Wholesalers and distributors agricultural chemicals, agricultural raw materials, automobiles, new and used, b2b wholesale electronic markets for wide variety of goods at same time, beverages, boats, pleasure (e.g., canoes, motorboats, sailboats), business-to-business electronic markets (B2B) electronic auctions, business-to-business electronic markets (B2B), cigarette and tobacco product, clothing, computer software, computers and peripheral equipment, construction and forestry machinery, equipment and supplies, dairy products, processed (except canned), drilling muds and compounds, electronic components, navigational and communications equipment and supplies, facilitating business-to-business sales of new and used merchandise on an auction basis using the Internet, farm, lawn and garden machinery and equipment, fish and seafood, floor coverings, carpets, rugs and other, food groceries, footwear and leather goods, frozen foods, packaged, fruit and vegetables, fresh, fuel, business-to-business (B2B) electronic markets, furniture, games, toys and hobby kits, grain, groceries, general line, hardware, household appliance, electric, household china and glassware, household goods, household paper products, including stationary, industrial chemicals, industrial equipment (e.g., navigational, communications and electronic components), industrial machinery, equipment and supplies, lighting fixtures, residential, commercial and industrial, linen, drapery and other textile furnishings, live animals, metals and ores, motor vehicle parts and accessories, motorcycle and parts, nursery stock and plants, office and store machinery and equipment, oilseeds, paint pigments, driers and colourants, petroleum products, pharmaceuticals and pharmacy supplies, photographic cameras, projectors, equipment and supplies, poultry and eggs, red meat and meat product, fresh, seeds, farm and garden, semiconductor chips, electronic markets wholesale, ships and aircrafts, specialty food, sportswear, women's and children's, stationery and stationery supplies, textile for knitting, textile raw materials, timber and building materials, business-to-business (B2B) electronic markets, tobacco, video games, wine and spirits, wood pulp, yarns for knitting, facilitating business-to-business sales of new and used merchandise on an auction basis using the Internet Camera and photographic supplies stores 443145 Other retail stores Sales camera and photographic supplies stores or shops (i.e., films, parts, accessories, developing films), camera shops, photographic, cameras, sales combined with repair (repair as primary source of receipts), film and photographic supplies, photographic camera parts and accessories, photographic equipment, photographic film and plates (unexposed), retailing of used cameras and photographic equipment, and replacement parts and accessories, and provision of repair and film developing services Car washes 811192 Repairs and maintenance Services auto detail shop, automobile washing and polishing, bus washing, car washes, self-service or automatic, cleaning truck bodies (mobile system), detailing (cleaning and polishing) new autos for dealers on a contract or fee basis, mobile car wash (trucks, cars), mobile truck wash service, mobile wash unit (trucks, autos), surface treating, motor vehicle service, truck washing, waxing and polishing, automotive Carpet and upholstery cleaning services 561740 Personal or household Services carpet and furniture cleaning on location, carpet and rug cleaners, cleaning and repairing plants, cleaning carpets and rugs, furniture and carpet cleaning on location, mobile cleaning, carpets and rugs, rug cleaning services, upholstery cleaning on customers' premises, upholstery cleaning services Caterers 722320 Accommodation, food, or beverage Services banquet halls, with own catering staff, doing outside catering, bartender services including supply of equipment and alcohol, bartender services on own account (serving only), bartending and party arranging, caterers, caterers who own or manage permanent facilities in which they provide event-based food services, catering for dining room and banquets, provision of equipment and vehicles to transport meals and snacks to events and to prepare food at the event site, social catering services (weddings, parties), caterers who own or manage permanent facilities in which they provide event-based food services, provision of equipment and vehicles to transport meals and snacks to events and to prepare food at the event site Charter bus industry 485510 Transportation or storage Services charter bus services Chemical 325000 Manufacturing Manufacturing manufacturing chemicals and chemical preparations, from organic and inorganic raw materials Chemical (except agricultural) and allied product 418410 Wholesalers and distributors Wholesalers and distributors acids, adhesives and sealants, alkalies, ammonia (except fertilizer material), aromatic chemicals, bleaching compounds, boiler chemicals, carbon black, caustic soda, chemical bulk stations and terminals, chemical food additives, chemicals caulking materials, chlorine, cleaning compounds and preparations, coal tar products, primary and intermediate, compressed and liquefied gases (except petroleum gases), concrete additives, cyclic crudes and intermediates, deodorants (except personal), detonating fuses, detonators and fuses, dishwashing compounds, disinfectants, dry cleaning solvents and chemicals, dry ice, dyestuffs, epoxy repair products, essential oils, explosives, all kinds (except ammunition and fireworks), fabric softeners, fire extinguisher preparations, fire extinguishers, floor cleaning compounds, gases (except petroleum), general purpose cleaners, glue, gum and wood chemicals, household and commercial soaps, detergents and cleansers, industrial alcohol, industrial compound catalysts, industrial gases, industrial salts, industrial washing compounds, industrial, heavy and household chemicals, laundry soap, chips and powder, laundry starch, linseed oil, man-made fibres, metal cyanides, metal salts, metal working compounds, non-edible gelatin, oil drilling muds, plasticizers and stabilizers, plastics basic shapes, plastics film, plastics materials, plastics resins, plastics sheet and rods, polishes (e.g., furniture, automobile, metal, shoe), polishing preparations, rennet, rosin, rug cleaning compounds, rust inhibitors, rustproofing chemicals, sanitation preparations, scouring cleansers, sulphur, sulphuric acid, surface active agents, sweeping compounds, synthetic organic chemicals, synthetic resins (except rubber), synthetic rubber, synthetic rubber resins, textile chemicals, turpentine and resin, chemicals, water softening compounds, waxes, wood treating preparations merchant wholesalers Cannabis store 453993 Other retail stores Sales cannabis store, cannabis Cannabis product manufacturing 312310 Manufacturing Manufacturing Cannabis product manufacturing, cannabis Cannabis merchant wholesalers 413410 Wholesalers and distributors Wholesalers and distributors Cannabis merchant wholesalers, cannabis Child daycare services 624410 Education, health or social Services baby-sitting in own home (i.e., private day-care), child day-care services, head start centres (except formal schooling), nursery or playschool, pre-kindergarten or pre-school (except when part of elementary school system) Cigarette and tobacco product 413310 Wholesalers and distributors Wholesalers and distributors cigars, cigarettes and cut tobacco, cured or processed tobacco, cigarette and tobacco product, electronic cigarette, manufactured tobacco products, tobacco (e.g., pipe, chewing, smoking, snuff (powder)) merchant wholesalers Claims adjusters 524291 Finance, insurance, or real estate Services appraisal of damaged cars, by independent adjusters, insurance claim adjusters, adjustment services, insurance, average adjusters, claims adjusters, fire loss appraisal, marine surveyors and settling agents (insurance inspectors and adjusters) Clothing 315000 Manufacturing Manufacturing manufacturing clothing Clothing stores 448100 Other retail stores Sales retailing new, ready-to-wear clothing Coal mining 212100 Natural resource industries Natural resource industries mining bituminous and lignite coal by underground mining, and auger mining, strip mining, culm bank mining, surface mining, mining operations and preparation plants, cleaning plants and washeries Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance 811310 Repairs and maintenance Services construction machinery and equipment, repair, fire extinguishers, servicing and repairing, industrial equipment and machinery, repair and maintenance, motor repair, electric, reconditioning metal drums and shipping containers, repair of industrial cooling and refrigeration equipment, welding repair services (except construction), agricultural machinery and equipment repair and maintenance, agricultural machinery painting, on contract, amusement equipment, repair, blade (industrial) sharpening service, boiler, power, repair shops (except manufacturing), cleaning industrial machinery, commercial machinery and equipment, repair and maintenance, commercial restaurant equipment, repair, commercial water and air purification and filtration equipment, repair and maintenance, construction machinery and equipment, repair, conveyor belt splicing service, engines and turbines repair services (except automotive), farm machinery and equipment, repair, fire extinguishers, servicing and repairing, firearms and ordnance, repair and maintenance, forestry machinery and equipment repair, industrial equipment and machinery, repair and maintenance, industrial truck (plant and warehouse), repair, mechanical power transmission equipment repair, mending service, fish net, mining machinery and equipment, repair, motor repair, electric, oil and gas plant equipment repair, oilfield machinery (drilling and pumping), maintenance, parking meter and other commercial timing equipment repair, plastic injection moulds, repair and maintenance, pneumatic controls, oil field equipment, repair, portable welding shop (mobile), power transformers, repair service, printing trade machinery repair, pumps, repairing (except service station), reconditioning metal drums and shipping containers, reneedling work (repair of textile machinery), repair and maintenance of metal cutting and forming machine tools and accessories, repair and maintenance of metallurgy machinery, including foundry machinery, repair fertilizer and chemical storage bags, repair of cracked castings (welding service), repair of electrical switchgear and control equipment, repair of electricity distribution and control apparatus, repair of gas welding equipment, repair of industrial cooling and refrigeration equipment, repair of industrial furnaces, repair of machinery for food, beverage and tobacco processing, repair of paperboard or paper making machinery, repair of pulse generator, repair of pumps and compressors (except for refrigeration), repair of rubber or plastic industry machinery, repair of taps and valves, repair of textile, apparel and leather production machinery, repair of wooden components of commercial or industrial machinery (e.g., spools and similar parts of textile machinery), repair welding and custom fabrication, repairing pallets (except wooden), scale, non-electronic, repair, shipping container (cargo) repair service, shopping cart repair, service, ski-tows and lifts, maintenance and repair, small electric motor repair, tanks, repairing (heavy gauge), textile roll covering repair service, tractor (farm) repair, vending machine service and repair, welding equipment, repair and maintenance, welding repair services (except construction), welding shop, wooden barrels, vats and other coopers' products, repairing Commercial and industrial machinery and equipment rental and leasing 532400 Other Services renting or leasing commercial and industrial machinery and equipment, without operator, providing capital/investment-type equipment Community food and housing, and emergency and other relief services 624200 Education, health or social Services collection, preparation and delivery of food for the needy; providing short-term emergency shelter; providing food, shelter, clothing, medical relief, resettlement and counselling to victims of domestic or international disasters or conflicts Computer and communications equipment and supplies 417300 Wholesalers and distributors Wholesalers and distributors wholesaling new and used computers, computer peripherals and pre-packaged computer software Computer and electronic product 334000 Manufacturing Manufacturing manufacturing computers, computer peripheral equipment, communications equipment, similar electronic products, as well as components for such products, integrated circuits, application of highly specialized miniaturization technologies Computer systems design and related services (except video game design and development) 541514 Business Services CAD/CAM systems services, CAE (computer-aided engineering) systems services, computer consulting services, computer disaster recovery services, computer facilities management services, computer hardware consulting services, computer programs or systems software development, custom, computer software consulting services, computer software systems analysis and design, custom, computer system maintenance (custom software), computer systems analysis and design services, computer systems design consulting services, computer systems integrators, computer-aided design (CAD) systems services, computer-aided engineering (CAE) systems services, computer-aided manufacturing (CAM) systems services, custom application software programming services (except video games), custom computer programming services, custom software developers, data processing facilities management services, design and system analysis, computer services (software), facilities management services, computer, facilities support services, computer, information management system design services, computer, information technology (IT) consulting services done by consultants, Internet page design services, custom, local area network (LAN) systems design services, local area network (LAN) systems integrators, management information systems design consulting services, network systems integration, computer, office automation system design services, office automation, computer systems integration, requirements analysis, computer hardware, software consulting, integration of multiple software packages within users' systems, software installation services, software programming, custom, software systems analysis and design, custom, systems analysis and design, computer services (software), systems engineering (system integration), Web page design and development Construction, forestry, mining, and industrial machinery, equipment and supplies 417200 Wholesalers and distributors Wholesalers and distributors wholesaling construction, forestry, mining and industrial machinery, equipment and supplies Consumer goods rental 532200 Other Services renting or leasing personal and household goods, short-term rental Contract logging 113312 Natural resource industries Natural resource industries beachcombers (lost log recovery), custom logging, contractor, cutting and transporting timber on a fee or contract basis, log booming, bucking, salvaging, skidding and yarding on contract, log grading, scaling and sorting on contract, log hauling in the forest with logging, logging contractor (felling, cutting, bucking), logs contract stump to truck, lumber jack contractor, log, tree felling, pulpwood and timber cutting on contract, timber cutting and yarding on contract, underwater timber removal services, cutting and transporting timber on a fee or contract basis Salt water fishing 114113 Fishing industry Fishing industry bait catching, salt water, clam, mussel and oyster fishing or digging, crab, crayfish and lobster, catching of, dulse, Irish moss and laver gathering, eel catching, finfish, salt water, fishing, flatfish and salmon fishing, groundfish, fishing, hand lining and long lining fishing, inshore or coastal finfish fishing, lobster pound operation, marine finfish fishing (e.g., flounder, salmon, trout), marine shellfish fishing (e.g., clam, crab, oyster, shrimp), offshore or deep sea finfish fishing, otter trawling, pelagic fish, fishing, salt water fishing, salt water fishing (e.g., bluefish, cod, haddock, herring, mackerel, menhaden, pilchard), salt water fishing (e.g., pollack, shark, squid, tuna), salt water fishing (i.e., gill netting, jigging, danish or purse seining, pound netting or weir fishing), salt water, seaweed or sponge gathering or catching turtles and frogs in the wild, sea urchin and shrimp fishing, sea worm gathering, seal hunting (sealing), shellfish, fishing,, trawling and trolling, seafish, whiting fishing Freshwater fishing 114114 Fishing industry Fishing industry bait catching, freshwater, eel catching, inland, finfish, inland fishing (e.g., flounder, salmon, trout), fresh water, fresh water, seaweed or sponge gathering or catching turtles and frogs in the wild, hand lining and long lining fishing, inland finfish fishing, inland fishing (i.e., gill netting, trap net, prairie jigging, pound netting, trolling), freshwater fish, shellfish digging or fishing Aquaculture Footnote 1 112510 Fishing industry Fishing industry algae and seaweed farming, freshwater, alligator production, farm raising, aquaculture, animal, aquaponics, catfish production in freshwater, farm raising, finfish hatcheries, fingerlings, raising in freshwater or salt water, fish breeding and propagating service, fish hatchery service (freshwater), fish hatchery service (salt water), frog, farm raising, goldfish production in freshwater, farm raising, management services for freshwater aquaculture industry, management services for salt water aquaculture industry, minnow and trout farms, ornamental (non-food) aquaculture plants, greenhouse grown, oyster breeding and propagation service, raising both aquatic animals and plants in integrated growing operations, aquaponics both in natural waters and in artificial aquatic impoundments, saltwater shellfish farming, including the production of cultured pearl, shellfish farming, tropical aquarium fish farms, turtle and other freshwater animal aquaculture, turtle and other salt water animal aquaculture, using some form of intervention in the aquaculture rearing or growing process to enhance production Convenience stores 445120 Food or beverage store Sales convenience food stores, retail, retailing a limited line of canned goods, dairy products, household paper and cleaning products, as well as alcoholic beverages, and provision of related services, such as lottery ticket sales and video rental, variety, convenience or confectionary stores Couriers 492110 Transportation or storage Services courier operation (separate establishment) of post office, courier service, courier services (air), letter delivery, private (air), messenger service, courier, parcel delivery service, courier, parcel delivery, private, parcel delivery, private (air), parcel express service, courier, courier establishments of the Post Office Credit intermediation and related activities 522000 Finance, insurance, or real estate Services lending funds raised from depositors or by issuing debt securities and establishments, issuance of credit by engaging in such activities as mortgage and loan brokerage, clearinghouse and reserve services, cheque-cashing services Data processing, hosting, and related services 518210 Business Services application hosting, application service provider, automated data processing, computer services, cloud computing, cloud hosting, computer input preparation services, computer processing services, computer time-sharing services, data entry services, data processing services, disk and diskette conversion services, input preparation services, computer, leasing of computer time, microfilm recording and imaging service, optical scanning data services, providing complete processing and preparation of reports from data supplied by the customer; specialized services, such as automated data entry or data processing resources available to clients on an hourly or time-sharing basis, providing specialized activities, such as general time-share mainframe facilities to clients, rental of computer time, service bureaus, computer, software as a service (SaaS), video and audio streaming services, Web hosting, providing complete processing and preparation of reports from data supplied by the customer; specialized services, such as automated data entry or data processing resources available to clients on an hourly or time-sharing basis, providing specialized activities, such as general time-share mainframe facilities to clients Deep sea, coastal and great lakes water transportation 483100 Transportation or storage Services deep sea, coastal and Great Lakes water transportation of freight and passengers, St. ...

(any place that is not an Indian reserve Footnote 6) Indians on presentation of a Certificate of Indian Status Card Footnote 7 Tax relieved Footnote 8 5% FNT Footnote 9 /FNGST 12% HST Footnote 10 Citizens of a self-governing First Nation that no longer have tax relief Footnote 11 12% HST 12% HST Footnote 12 12 % HST Footnote 13 Footnotes Footnote 1 The CRA recognizes that many First Nations people in Canada prefer not to describe themselves as Indians. ...

The provincial part of the HST would be relieved if the purchaser meets the criteria set out in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians. ...

Coloured text () has been used to indicate changes. Note- HST Reference in this memorandum is made to supplies taxable at 7% or 15% (the rate of the HST). ...

. ¶1.71 – 1.75 (formerly included in ¶32 of IT-533) have been revised and expanded to reflect the CRA’s views and to clarify the entities within a corporate group who may undertake a loss consolidation arrangement. ¶1.81- 1.83 (formerly included in ¶5 of IT-533) concerning the deductibility of compound interest have been expanded. ¶1.84- 1.86 have been added to discuss the deductibility of interest on a policy loan under paragraphs 20(1)(c) and (d), which was previously described in Interpretation Bulletin IT-355 (Cancelled). ¶1.87- 1.90 have been added to address the deductibility of interest arising with respect to 10/8 policies, and the introduction of subsection 20(2.01), which was added by S.C. 2013, c. 40, s. 11(4), effective for tax years ending after March 20, 2013. ¶1.92 (formerly included in ¶35 of IT-533) has been expanded to provide an additional example of a property that may be provided as security for a loan. ¶1.93 (formerly included in ¶36 of IT-533) has been amended to remove the reference to Gifford which is no longer pending and expanded to discuss further the deduction of interest expense on amounts payable for service costs. ¶1.99 (formerly included in ¶41 of IT-533) has been revised for greater clarity. ¶1.100 (formerly included in ¶42 of IT-533) has been expanded to include reference to subsection 18.3(3), interest on a liability of an entity that is a stapled security, added by S.C. 2013, c. 40, s. 10(1). ...

The amount of land that is reasonably necessary for the use and enjoyment of the building as a place of residence is discussed in Policy Statement P-069 entitled " Land allowance for Residential Complex". ...

For more information on ACB, go to IT456R, Capital Property – Some Adjustments to Cost Base, and its Special Release. ...

Exporters must complete the general registration form B253, Softwood Lumber Products Export Charge Registration Form, and the supplement, form B253-1, Softwood Lumber Products Export Charge Registration Form – Independent Remanufacturer Supplement. ...

For more information, see Excise and GST/HST News – No. 83 (Winter 2012). ...