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  1. Joint Venture (GST/HST) Regulations - SOR/91-36 (Section 3)
    •  (1) Subject to subsection (2), for the purposes of subsection 273(1) of the Act, the following activities are prescribed activities:

      • (a) the construction of real property, including feasibility studies, design work, development activities and the tendering of bids, where undertaken in furtherance of a joint venture for the construction of real property;

      • [...]

      • (j) the exercise of rights or privileges, or the performance of duties or obligations, of ownership of an interest in an animal for the purposes of deriving revenue from prizewinning, stud service fees or sale;

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