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Where this is determined to be the case, and VCo has no other presence in Canada …, VCo would not be considered to be carrying on business in Canada for GST/HST purposes and would therefore not be required to register for GST/HST purposes. ...

I, s. 13 as a service that “relates to the occupancy or use of the unit” – or is the condo corporation regarded as a bare trustee for and on behalf of all residential unit owners, so that there is a supply of the restoration services directly to each of the owners or the particular owner whose unit sustained the damage? ...

However, if it is established based on the facts, that a printed book pre-exists … it would appear that the audio recording would qualify for both rebates (subject to the noted restrictions). ...

However, if it is established based on the facts, that a printed book pre-exists … it would appear that the audio recording would qualify for both rebates (subject to the noted restrictions). ...

CRA responded: Under section 238 … every registrant is required to file a GST/HST return for each of their reporting periods in accordance with the timing requirements set out in that section…. ...

CRA also indicated that the “general presumption that a sole employee-shareholder receives a benefit or an allowance in his or her capacity as a shareholder … may not apply if the benefit or allowance is comparable (in nature and amount) to benefits and allowances generally offered to non-shareholder employees of similar-sized businesses, who perform similar services and have similar responsibilities.” ...

. … The addition of a medical escort along with medical equipment and supplies would not transform a commercial aircraft into an air ambulance. ...

V, Pt, II, s. 5, depending on who accompanied the patient – whereas if the attendants were paramedics it would not be exempted. ...

After finding that the repatriation services were a single supply, CRA went on to state: [N]ursing … includes activities such as providing treatment, assessing the health care needs of […][an individual], analyzing the findings of a health assessment, and determining the appropriate service, treatment or equipment. ...

Pizzitelli J applied the single supply doctrine in finding that the predominant element of what was being supplied by the dealer was an exempt supply of arranging for the insurance – and that the exclusion in (r.4) of the definition of an exempt financial services for promotional and various administrative services did not apply. ...