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  1. New Harmonized Value-added Tax System Regulations, No. 2 - SOR/2010-151 (Section 26)

     The following definitions apply in this Part.

    motor vehicle

    motor vehicle  means a motorized vehicle designed for the transportation of individuals or of tangible personal property, but does not include

    [...]

    production

    production  means an activity (other than the assembling, processing or manufacturing of tangible personal property in a retail establishment or the storage of finished products) that is

    • [...]

    • (h) if performed in conjunction with an activity referred to in any of paragraphs (a) to (g) by the same person that performed that activity,

      • [...]

      • (ii) the transportation of refuse or waste derived from producing personal property,

    [...]



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