Home - based business carried on by an individual
(1) For the purposes of this Part, if a business is carried on (otherwise than in the capacity of trustee) by an individual, and:
(a) most or all of the work of the business is carried out at the residence of the individual; or
(b) the business does not occupy any premises other than the residence of the individual;
the individual, in the individual's capacity as a customer, is taken to be a residential customer .
Home - based business carried on by a partnership
(2) For the purposes of this Part, if a business is carried on by a partnership, and:
(a) most or all of the work of the business is carried out at the residence of an individual who is:
(i) one of the partners of the partnership; or
(ii) the director, or one of the directors, of a corporation that is one of the partners of the partnership; or
(b) the business does not occupy any premises other than the residence of an individual who is:
(i) one of the partners of the partnership; or
(ii) the director, or one of the directors, of a corporation that is one of the partners of the partnership;
the partnership, in its capacity as a customer, is taken to be a residential customer .
Home - based business carried on by a corporation
(3) For the purposes of this Part, if a business is carried on (otherwise than in the capacity of trustee) by a corporation, and:
(a) most or all of the work of the business is carried out at the residence of an individual who is the director, or one of the directors, of the corporation; or
(b) the business does not occupy any premises other than the residence of an individual who is the director, or one of the directors, of the corporation;
the corporation, in its capacity as a customer, is taken to be a residential customer .
Home - based business carried on by a trust
(4) For the purposes of this Part, if a business is carried on by a trust, and:
(a) most or all of the work of the business is carried out at the residence of an individual who is:
(i) a trustee of the trust; or
(ii) the director, or one of the directors, of a corporation that is a trustee of the trust; or
(b) the business does not occupy any premises other than the residence of an individual who is:
(i) a trustee of the trust; or
(ii) the director, or one of the directors, of a corporation that is a trustee of the trust;
a trustee of the trust, in the trustee's capacity as a customer, is taken to be a residential customer .