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.