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All supplies of TPP and services must be considered 22. To determine whether the first condition of the principal purpose test (i.e., the ferrying is to transport motor vehicles and passengers) has been met, all supplies made by the operator must be considered. ... Therefore, access to these facilities would not be considered a separate supply even if the operator charges a separate fee for their access. ... All supplies of TPP made by an operator on board a ferry must also be considered when determining whether the first condition has been met. ...

All supplies of TPP and services must be considered 22. To determine whether the first condition of the principal purpose test (i.e., the ferrying is to transport motor vehicles and passengers) has been met, all supplies made by the operator must be considered. ... Therefore, access to these facilities would not be considered a separate supply even if the operator charges a separate fee for their access. ... All supplies of TPP made by an operator on board a ferry must also be considered when determining whether the first condition has been met. ...

All supplies of TPP and services must be considered 22. To determine whether the first condition of the principal purpose test (i.e., the ferrying is to transport motor vehicles and passengers) has been met, all supplies made by the operator must be considered. ... Therefore, access to these facilities would not be considered a separate supply even if the operator charges a separate fee for their access. ... All supplies of TPP made by an operator on board a ferry must also be considered when determining whether the first condition has been met. ...

The functions carried out through the server are considered to be a significant and essential in an ISP's business. ... If your supply is considered an export, it could be a zero-rated supply, which is a taxable supply that is subject to a GST/HST rate of 0%. ...

A GIIN alone is not considered sufficient to determine the account holder’s status. ... Note A mutual fund corporation with classes of shares where each such class is considered a separate fund pursuant to securities legislation, each such fund is referred to as a "sub-fund" and is considered one reporting financial institution. Since the sub-funds are considered part of the same entity, they can be reported using the corporation's BN. ...

For these purposes, entities that are considered to be regulated as CIVs in Canada include regulated investment funds. ... In this case, the carrying broker is considered to maintain the account and responsible for any required reporting. ... An interest is considered “regularly traded” if there is a meaningful volume of trading on an ongoing basis. ...

In this case, the carrying broker is considered to maintain the account and responsible for any required reporting. ... Note A mutual fund corporation with classes of shares where each such class is considered a separate fund pursuant to securities legislation, each such fund is referred to as a "sub-fund" and is considered one financial institution. Since the sub-funds are considered part of the same entity, they can be reported using the corporation's BN. ...

A global intermediary identification number (GIIN) alone is not considered sufficient to determine the account holder’s status. ... For these purposes, entities that are considered to be regulated as CIVs in Canada include regulated investment funds. ... A GIIN alone is not considered sufficient to determine the account holder’s status. ...

An individual’s limitations are generally considered to exist all or substantially all of the time if the individual’s impairment limits their ability to perform activities or functions in a category at least 90% of the time. ... Many professionals are considered medical practitioners. To view the list of professionals who can give a signed statement, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... Who is considered a medical practitioner For this deduction, many professionals are considered medical practitioners. ...

Decision Research activities that are related to care provided to inpatients and outpatients of a public hospital are considered to be activities engaged in by a hospital authority in the course of operating a public hospital. ... Example s of research activities that are, and are not, considered to be related to patient care for purposes of the public service body rebate can be found under the heading "Research and activities of operating a public hospital". ... A facility that does not have all the above characteristics is not considered to be a public hospital for purposes of the definition of hospital authority and the entitlement to the 83% rebate of the GST and federal part of the HST and corresponding rebate of the provincial part of the HST for tax incurred in activities of operating a public hospital. ...