Place of detention means a building or a police station that is a place of operation for the State police, a municipal police department, county sheriff department, or other law enforcement agency that is owned or operated by a law enforcement agency at which persons are or may be questioned in connection with criminal offenses or detained temporarily in connection with criminal charges pending a potential arrest or citation.
place of supply means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;
place of safety means any institution, hospital or other suitable place the occupier of which is willing to accept the temporary care of a child;
Place of Delivery means the place of delivery at which the supplier is responsible to deliver the material at the contract price as specified in the clause “Material- Specification: Price etc.
Place of business means any bona fide office (other than a mere statutory office), factory, warehouse or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance.
Place of Residence means the place where an Employee ordinarily resides as a permanent base. An Employer may request an Employee to state his/her place of residence at the time of audition or engagement provided that where the Employee’s place of residence is situated within a radius of 110 kilometres of a capital city then the Employee’s place of residence will be deemed to be that capital city.
place of worship means that part of a building or structure that is exempt from taxation as a place of worship under the Assessment Act, R.S.O. 1990, Chap. A.31, as amended, or any successor thereof;
Place of entertainment means a public or private entertainment facility, such as a stadium, arena, racetrack, museum, amusement park, or other place where performances, concerts, exhibits, athletic games, or contests are held, for which an entry fee is charged, to which the public is invited to observe, and for which tickets are sold. "Place of entertainment" does not include a ski area.
Place of public worship means property used primarily for the purposes of congregation, excluding a structure that is primarily used for educational instruction in which secular or religious education is the primary instructive medium: Provided that the property is-
Place of primary use means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. For mobile wireless services, place of primary use must be within the licensed service area of the home service provider.
Regular place of business means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.
Place of manufacture means the place where an end product is assembled out of components, or otherwise made or processed from raw materials into the finished product that is to be provided to the Government. If a product is disassembled and reassembled, the place of reassembly is not the place of manufacture.
Principal place of business means the head office or registered office of the organisation within which the principal financial functions and operational control of the activities referred to in this Regulation are exercised;
Place of public accommodation means any building or structure in which goods are supplied or services performed, or in which the trade of the general public is solicited.
Office or place of profit means any office or place—
Village means a village specified by the Governor by public notification to be a village for the purposes of this Part and includes a group of villages so specified.
Headquarters means the office address at which a state agent has his/her primary work assignment.
Established place of business means the place actually occupied either continuously or at regular periods by a dealer or manufacturer where the books and records are kept and the dealer’s or manufacturer’s business is primarily transacted.
Expressway means a divided arterial highway for through traffic with full or partial control of access with an excess of fifty per cent of all crossroads separated in grade.
Place of Work means the designated site or location where the Work products are to be finally or permanently constructed or installed;
General Counsel means the General Counsel of the Corporation.