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Under these conditions, for GST/HST purposes, the carriers are considered not to have made any sales of newspapers to their customers. ... A carrier is considered to have sold the newspaper and received the GST/HST at the time the money is removed from the newspaper box. ...

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. ...

The subsequent supplier would then be considered the first supplier of the tour package. ... Because the transitional rules apply to this sale and only the GST had been charged on the original purchase of the tour package, the second tour operator is considered the first supplier of the tour package. ...

A stop between two legs of a journey that is 24 hours or less is not considered to be a stopover. However, a stop of more than 24 hours between two legs of a journey will generally be considered a stopover where two or more tickets or vouchers are issued for the legs of the journey. ...

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. ...

Consequently, a deduction is not allowed for what might otherwise be considered to be the capital element of an amount so received. ... Payments under the contract will be considered annuity payments with a capital element equal to the applicable portion of the original cost of the annuity that was included in income. ...

The creditor is neither the beneficiary of the policy nor the policyholder and would not be entitled to include the proceeds in its capital dividend account because the amount it receives would not be considered to be proceeds of a life insurance policy. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

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. ...

A vendor is considered to be in a remote location when: the vendor is serviced by year-round road access, and is located over 350 kilometres from the nearest community with a population of 5,000 or more, by the most direct route normally travelled in the circumstances, or surface transportation is not available year-round on paved or gravelled roads linking the vendor with the nearest established community. ... Please note, a vendor in an established community that is not linked by year-round roads to other communities is not considered to be in a remote location. ...