Words and Phrases - "disability"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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 64
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity foster care not a business 32