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The unit owner is considered to be making a single supply to an occupant. ... The Corporation is considered to be making a single supply to a Resident. ... The Operator is considered to be making a single supply to a Resident. ...

For example, restoration or repair services would be considered to be relating to the TPP and not to the supply of the TPP to the recipient (i.e., the auction). However, minimal services required to prepare the TPP for auction, such as pre-sale cleaning, would be considered as related to the supply of the TPP to the recipient. ... The supply of the pregnancy testing service is considered to be directly related to the supply of the TPP to the recipient and not subject to the GST. ...

Spirits in a marked special container are considered to be packaged spirits. ... Spirits placed in a special container that is not marked with the prescribed information are considered to be bulk spirits. ...

No one guideline or any one of the criteria listed may be conclusive in itself but all may be considered in determining the primary place of residence of an individual. ... This requirement may be considered to be an "intention" test. ... Consequently, the house would be considered to be her primary place of residence. ...

The plan text must state that a DSP is not considered registered unless it is based on an approved specimen plan and that you have received the following information; the beneficiary and holder(s) names and SINs (or the holder(s) BN(s) as the case may be). The plan text must also state that a DSP is not considered registered unless the beneficiary is a resident of Canada at the time a DSP is opened for him or her and that the beneficiary is eligible for the DTC for the tax year in which the plan is opened. The plan text must state that the DSP will not be considered registered if this information is not given to the Minister of ESD as soon as the holder entered into the contract with you. ...

However, not every plan in which more than one employer participates is considered a MEP. ... In addition, an RPP that is a SMEP in a calendar year is also considered to be a MEP. 17.2 8510(2) – Definition of a Specified Multi-Employer Plan Generally, a SMEP is a DB pension plan in which several non-related employers participate pursuant to a collective bargaining agreement. ... Under paragraph 8510(5)(a) of the Regulations, no member of a MEP is considered to be connected with a participating employer for the purposes of the rules in sections 8503 and 8504. ...

Arm's length For GST/HST purposes, related persons are deemed not to deal with each other at arm's length and it is a question of fact whether persons who are not related to each other are, at any given time, dealing with each other at arm's length; persons are considered to be related to each other if they are related to each other for income tax purposes under subsections 251(2) to (6) of the Income Tax Act (further information on these subsections can be found in Income Tax Folio S1-F5-C1: Related persons and dealing at arm's length); and a member of a partnership is deemed to be related to the partnership. In addition, for purposes of the assignment of grandparented purchase and sale agreements for housing in Ontario and B.C., aunts and uncles are considered to be related to their nieces and nephews in applying the arm's length test in this info sheet. ... If novation has occurred, the existing agreement is considered to be terminated and a new agreement is considered to exist. ...

However, the builder may be considered to have collected an amount referred to as the transitional tax adjustment and if so, would be required to include that amount in its net tax calculation. ... The transitional tax adjustment would be considered collected by the builder and would not be payable by the purchaser. ... The transitional tax adjustment is an amount that you would be considered to have collected. ...

Arm's length For GST/HST purposes, related persons are deemed not to deal with each other at arm's length and it is a question of fact whether persons who are not related to each other are, at any given time, dealing with each other at arm's length; persons are considered to be related to each other if they are related to each other for income tax purposes under subsections 251(2) to (6) of the Income Tax Act (further information on these subsections can be found in Interpretation Bulletin IT-419, Meaning of Arm's Length); and a member of a partnership is deemed to be related to the partnership. In addition, for purposes of the assignment of grandparented purchase and sale agreements for housing in P.E.I., aunts and uncles would be considered to be related to their nieces and nephews in applying the arm's length test in this info sheet. ... If novation has occurred, the existing agreement is considered to be terminated and a new agreement is considered to exist. ...

The plan text must state that a DSP is not considered registered unless it is based on an approved specimen plan and that you have received the following information; the beneficiary and holder(s) names and SINs (or the holder(s) BN(s) as the case may be). The plan text must also state that a DSP is not considered registered unless the beneficiary is a resident of Canada at the time a DSP is opened for him or her and that the beneficiary is eligible for the DTC for the tax year in which the plan is opened. The plan text must state that the DSP will not be considered registered if this information is not given to the Minister of ESD as soon as the holder entered into the contract with you. ...