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The subsequent registrant supplier would then be considered the first supplier of the tour package. ... Because the HST transitional rules would apply to this sale, and the proposed 14% HST for Prince Edward Island had not been charged on the original sale of the tour package, the second tour operator is considered to be the first supplier of the tour package. ...

A modular home may be considered to be a mobile home for GST/HST purposes. ... Throughout the process, Hugh paid the GST/HST as follows: Purchases Tax Tax paid Land 5% GST $2,500 Modular home 14% HST $42,000 Total tax paid $44,500 If Hugh meets all of the conditions for claiming the GST/HST new housing rebate, he will be able to claim a total new housing rebate of $5,400, using Option 2, calculated as follows: GST/HST new housing rebate (for the federal part of the HST): Total federal part of the HST paid = $42,000 × 5/14 = $15,000 Total GST/HST new housing rebate = $15,000 × 36% = $5,400 The calculation of this rebate would be based on the federal part of the HST paid on the purchase of the modular home, which is considered to be a mobile home. ...

A stevia-based product may be considered an ingredient and thus qualify as a zero-rated product under the Act provided it meets all the following conditions: the product is advertised as a sweetener; the product is not marketed or labelled as a dietary supplement; the product is marketed as an alternative to sugar and artificial sweeteners; the product labelling does not make any reference to risk and/or dosage information; and the product is used, recognized, and commonly sold as an ingredient to food and/or beverages, where the primary use of the product is to impart a sweet taste to the food and/or beverages to which it is added. ... When a non-registrant such as a consumer or a small supplier provides the used part to a vendor, it is considered a supply under the Excise Tax Act. ...

To be considered incidental, a supply generally plays only a minor or subordinate role in relation to the provision of another supply. ... The provision of the educational service can be considered to be a supply distinct and independent from the supply of the books. ...

The courts have directed that connecting factors must be considered when making this determination. ... Note The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board of directors of the organization. ...

However, a conversion or rollover from qualified employer sponsored retirement plan accounts (such as traditional 401(k)s and profit sharing plans) or traditional IRAs to a Roth IRA after December 31, 2008 will be considered a Canadian Contribution. ... If a Canadian Contribution is made to the Roth IRA, a portion of the Roth IRA will cease to be considered a "pension" for purposes of Article XVIII. ...

Where adjustments are being considered but the file will become statute-barred before the expiry of the 30-day representation period, the FR in consultation with the RTA should decide either to drop the proposed adjustment or to provide a representation period of less than 30 days. ... The adjustment should be considered material and approval should be obtained from the assistant director (AD) of SR&ED. ...

The CRM does not discuss procedures for a joint review as they are considered part of the more general coordinated review. ... If gross negligence penalties are considered, the FR and the RTA work together and inform their managers, prior to communicating with the claimant. ...

New ¶ 9 provides examples of expenses which are considered supplies for purposes of subparagraph 8(1)(i)(iii), while new ¶ 10 provides examples of expenses which are not considered supplies. ...

CRA administrative position The amount in the reinsurance premium described above as the margin for risk transfer is not considered to be included in loading as defined in section 217. ... However, the component of the premium referred to above as the margin for risk transfer is not considered to be included in loading and is not subject to tax under the import rules. ...