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Schroeter began building wood-burning stoves in his garage, which soon evolved to a cast iron frame with a glass door. This invention was the first of its kind, allowing the user to see the fire inside the stove. [6] In the 1980s and early 1990s, Napoleon's wood stoves were distributed across Canada and the United States. [7]
The fireplace insert was invented in 1742 by Benjamin Franklin, which he called 'The Pennsylvania Fireplace' (also known as the Franklin Stove), in the United States.He came upon the idea as a means of using coke (a smokeless fuel made by the destructive distillation of certain types of coal) and incorporated the use of an electric blower to improve efficiency.
There is a 5% tax on lodging and 5% tax on hotel room fees. New Brunswick: HST: 10: 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [6] Newfoundland and Labrador: HST: 10 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [7] Northwest Territories: GST: 0: 5 Nova Scotia ...
Ontario committed to provide a refundable tax credit of up to $260 per adult or child in 2010–11 to low income people, [19] and British Columbia committed to provide a refundable tax credit of up to $230 per adult or child in 2010–11. [20] Federal and provincial tax credits are paid quarterly through the year.
Insert—The fireplace insert is a device inserted into an existing masonry or prefabricated wood fireplace. [22] Jamb—The side of a fireplace opening. [21] Mantel—Either the shelf above a fireplace or the structure to support masonry above a fireplace [23] Smoke shelf—A shelf below the smoke chamber and behind the damper.
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The Canadian SR&ED tax incentive is the government's largest single support program for R&D. Canada has one of the more generous R&D programs among OECD countries. [2] [3] "Each year the SR&ED program provides over $4 billion in investment tax credits (ITCs) to over 18,000 claimants. Of these, about 75% are small businesses."
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