Traduction de «vendeur de maisons mobiles » (Français → Anglais) :

(3) If an individual makes a particular taxable supply by way of sale of a single unit residential complex (other than a floating home or a mobile home) to a person under an agreement evidenced in writing, the individual is the recipient of a previous supply of the complex in respect of which no tax is payable under subsection 165(2) of the Act pursuant to subsection (1) or (2) and tax under subsection 165(2) of the Act is payable in respect of the particular supply, for the purposes of determining an input tax credit of the individual and for the purposes of section 58.07, the individual is deemed to have received another taxable supply ...[+++] in respect of the complex and to have paid, at the time possession of the complex is transferred to the person, tax in respect of the other supply equal to 4.5% of the consideration for the previous supply made to the individual by the original vendor of the complex.

(a) a particular taxable supply by way of sale of a single unit residential complex (other than a floating home or a mobile home) is made in a specified province to an individual under an agreement, evidenced in writing, entered into between the supplier (in this section referred to as the “original vendor”) and the individual on or before the qualifying date for the specified province,

(5) If an individual makes a particular taxable supply by way of sale of a single unit residential complex (other than a floating home or a mobile home) to a person under an agreement evidenced in writing, the individual is the recipient of a previous supply of the complex in respect of which no tax is payable under subsection 165(2) of the Act pursuant to subsection (1) or (2) and tax under subsection 165(2) of the Act is payable in respect of the particular supply, for the purposes of determining an input tax credit of the individual and for the purposes of section 54, the individual is deemed to have received another taxable supply in ...[+++] respect of the complex and to have paid, at the time possession of the complex is transferred to the person, tax in respect of the other supply equal to 2% of the consideration for the previous supply made to the individual by the original vendor of the complex.

The manufactured housing industry is the most prominent supplier of affordable housing for Canadians, specifically through the supply of mini-homes, mobile homes and manufactured modular homes.

Requirements for movable and/or temporary premises (such as marquees, market stalls, mobile sales vehicles), premises used primarily as a private dwelling-house but where foods are regularly prepared for placing on the market and vending machines

Requirements for movable and/or temporary premises (such as marquees, market stalls, mobile sales vehicles), premises used primarily as a private dwelling-house but where foods are regularly prepared for placing on the market and vending machines