Commercial activity

Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include:

Goods and Services Tax (GST)

The goods and services tax (GST) is a tax that applies to most supplies of goods and services made in Canada. The GST also appplies to supplies of real property (land and buildings) and intangible property such as trademarks, rights to use a patent, and digitized products products downloaded from the Internet and paid for…