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Claim period of a person at any time means: where the person is at that time a registrant, the reporting period of the person that includes that time in any other case, the period that includes that time and consists of either of the following: the first and second fiscal quarters in a fiscal year of the person the third and fourth fiscal quarters in a fiscal year of the person Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include: the making of exempt supplies any business or adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust, or a partnership where all of the members are individuals Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include: the making of exempt supplies any business or adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust, or a partnership where all of the members are individuals Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

The provisions of this clause do not apply when the employee travels in connection with courses, training sessions, professional conferences and seminars, unless the employee is required to attend by the Employer. ...

Rates of clean hydrogen ITC CI Tiers Rates Available for use from March 28, 2023, to the end of 2033 Available for use in 2034 Less than 0.75 kg 40% 20% 0.75 kg or more, and less than 2 kg 25% 12.5% 2 kg or more, and less than 4 kg 15% 7.5% For clean ammonia equipment or certain other equipment used solely in connection with clean ammonia equipment, the rate is: 15% if the equipment becomes available for use before 2034 7.5% if it becomes available for use in 2034 0% if it becomes available for use after 2034 These rates apply regardless of the carbon intensity, provided the carbon intensity is less than 4 kg. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

In general, a gifting arrangement means any arrangement under which it may reasonably be considered, having regard to statements or representations made or proposed to be made in connection with the arrangement, that if a person were to enter into the arrangement, the person would: make a gift to a qualified donee, or a political contribution, of property acquired by the person under the arrangement; or incur a limited-recourse debt that can reasonably be considered to relate to a gift to a qualified donee or a political contribution. ...