UBC Science Co-op works closely with local, national, and international employers to develop challenging, career-related positions for our students. What is Co-operative Education? Co-operative Education (Co-op) integrates students' academic education (classroom-based learning) with relevant, supervised, and paid work experience (work-based learning). UBC Science Co-op placements are typically held in three annual work terms: Fall (Sept â Dec), Winter (Jan â Apr) and Summer (May â Aug).
Regulation A is a conditional securities exemption allowing for public offers and sales of up to $5 million dollars of securities in a 12-month period. To be eligible to use Regulation A a company must be organized under the laws of the United States or Canada, must not be an investment company or blank check company and must not be subject to the periodic reporting requirements of the Securities Exchange Act.
Generally, it means that there are certain uses of a product that are exempt from sales and use tax. For example, the sale of a tractor is taxable, but the sale is exempt if the tractor will be used in commercial farming. Organizations that qualify for exemption from federal income tax under Internal Revenue Code section 501(c)(3), (c)(4), (c)(8), (c)(10) or (c)(19). 2  Volunteer fire departments are organized for the purpose of answering fire alarms and, in some instances, providing emergency medical services.