51‑5.01 Specified purposes for GST joint51‑5.01 Specified purposes for GST joint ventures

#### 51‑5.01 Specified purposes for GST joint ventures (1) for the purposes of paragraph 51‑5(1)(a) of the Act, each of the following purposes are specified: (a) research and development; (b) the provision of insurance, other than life insurance; (c) fishing; (d) agriculture; (e) cultivation, or exploitation, of timber; (f) design, or building, or maintenance, of residential or commercial premises; (g) civil engineering, including the design, construction and maintenance of roads, railways, bridges, canals, dams, ports, harbours, airports and similar installations; (h) generation, or transmission, or distribution, of electricity; (i) transmission, or distribution, of water; (j) receipt, or storage, or distribution, of oil and gas products; (k) refining, or processing, of oil and gas products; (l) beneficiation of minerals and primary metal production, including alloy production; (m) charitable activities; (n) transportation. (2) If a joint venture is a joint venture for more than one of the purposes specified in subsection (1) or paragraph 51‑5(1)(a) of the Act, the combination of those purposes is specified as a purpose.