owner and/or operator resident

owner or operator

funeral home operator

owner-manager [ owner manager | owner-operator ]

Homeowners' Freedom from Double Taxation Act [ An Act to amend the Income Tax Act (deduction of property taxes paid in respect of a principal residence) ]

working owner

(3) Where, in the case of a bond, debenture, bill, note, mortgage, hypothecary claim or similar obligation (other than an obligation that is a prescribed debt obligation for the purpose of subsection 12(9)) issued after June 18, 1971 by a person exempt, because of section 149, from Part I tax on part or on all of the person’s income, a non-resident person not carrying on business in Canada or a government, municipality or municipal or other public body performing a function of government,

5. Subject to section 8, remission is hereby granted of the duties paid or payable in respect of goods, other than alcoholic beverages, cigars, cigarettes and manufactured tobacco, set out in the schedule that are imported into Canada by the owner or operator of a duly authorized community store, or by a person on behalf of that owner or operator, for the purpose of sale to Akwesasne residents for their personal use.

Reference for a preliminary ruling — Administratīvā rajona tiesa Rīgas — Interpretation of Article 7(1) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (OJ 1983 L 105, p. 1) — Relief from import duty in respect of personal property — Concept of a household — Car used for the needs of a household in a third country — Car imported by its owner, essentially resident in the third country, into a Member State of the European Union for use free of charge by a member of the owner’s family who has moved his residence to that Member State and who formed part of the same household a ...[+++]s the owner before the vehicle was imported

(Return tabled) Question No. 488 Hon. Larry Bagnell: With regards to government advertising in Yukon, Nunavut and Northwest Territories on “Canada’s Economic Action Plan”: (a) how much has the government spent on radio, in each territory indicating the station, date and time the commercial aired, amount spent, and ownership of the station; (b) how much has the government spent on television in each territory, indicating the station, date and time the commercial aired, amount spent, and ownership of the station; (c) how much has the government spent on newspapers in each territory, indicating the date and page of the newspaper ad, name ...[+++]of the newspaper, ownership, amount of advertising space purchased, and if a higher rate was paid for preferential placement of the ads; (d) how much has the government spent on magazines in each territory, indicating the date and page of the magazine ad, name of the magazine, ownership, amount of advertising purchased, and if a higher rate was paid for preferential placement; (e) how much has the government spent on media websites in each territory, indicating what website advertising was purchased by the government, amount, length and terms of the website advertising, and owner of the website; (f) how much has the government spent on billboards, in each territory, indicating the amount of money spent on billboard advertising, locations of the billboards, duration of the billboard ad, and ownership of the billboard company; (g) what are the names of the companies responsible for purchasing the Government of Canada advertising in the territories, the ownership of the companies, commission to be paid for the work done, and length and terms of the contract; and (h) was this contract sole sourced or open bid, and what were the dates of the contract posting on the government website?