entire taxable estate

Election Concerning the Supply of All or Substantially All of the Assets of a Business

taxable property value survey | TPV survey

assessable property

tax lien | lien for taxes | lien tax

rateable property

application of goods for the purposes of a non-taxable transaction

(9) If a person makes, at any time in a recapture period, a supply of a business to another person that is not a large business, the person would, in the absence of paragraph (3)(b), have a recapture input tax credit threshold amount in respect of the recapture period exceeding $10,000,000, the other person is acquiring, under the agreement for the supply, ownership, possession or use of all or substantially all of the property that can reasonably be regarded as being necessary for the other person to be capable of carrying on the bus ...[+++]iness and, after that time, the business is carried on by the other person, for the purposes of the definition “large business” in subsection 236.01(1) of the Act, the other person is a prescribed person for the period beginning on the earlier of the day that the other person begins to carry on the business and the day on which the other person acquires ownership, possession or use of all or substantially all of the property that can reasonably be regarded as being necessary for the other person to be capable of carrying on the business and ending on the last day of the recapture period.

(2) For the purposes of these Regulations, if property or a service is delivered, performed or made available on a continuous basis by means of a wire, pipeline, satellite, other conduit or other telecommunications facility during a period that includes July 1, 2010 and for which the supplier issues an invoice and, because of the method of recording the delivery of the property or the provision of the service, the time at which the property or service is delivered or provided cannot reasonably be determined, an equal part of the whole of the property delivered, or of the whole of the service provided, during the period, is deemed to have been delivered or provid ...[+++]ed, as the case may be, on each day of the period.

(3) For the purposes of this Part, if property or a service is delivered, performed or made available on a continuous basis by means of a wire, pipeline, satellite, other conduit or other telecommunications facility during a period that includes July 1, 2010 and for which the supplier issues an invoice and, because of the method of recording the delivery of the property or the provision of the service, the time at which the property is delivered, or the service is provided, cannot reasonably be determined, an equal part of the whole of the property delivered, or of the whole of the service provided, during the period is deemed to have been delivered or provid ...[+++]ed, as the case may be, on each day of the period.

(3) For the purposes of this Part, if property or a service is delivered, performed or made available on a continuous basis by means of a wire, pipeline, satellite, other conduit or other telecommunications facility during a period that includes April 1, 2013 and for which the supplier issues an invoice and, because of the method of recording the delivery of the property or the provision of the service, the time at which the property is delivered, or the service is provided, cannot reasonably be determined, an equal part of the whole of the property delivered, or of the whole of the service provided, during the period is deemed to have been delivered or provid ...[+++]ed, as the case may be, on each day of the period.