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GST memoranda 300-6-2 TAX ON SUPPLIES TIME OF LIABILITY Ottawa, March 20, 1991 PAYMENTS This memorandum in the " TIME OF LIABILITY " sub-series explains when a payment is considered to be made for purposes of timing of liability for the Goods and Services Tax (GST). ...

Decision A request to accept a late-filed section 156 election or revocation of the election will be considered on a case-by-case basis within the context of the following guidelines. ...

A16 A delivery of tobacco products to the reserve is considered to be a sale on the reserve for the purposes of the Westbank FNT, and is therefore subject to the Westbank FNT if sold and delivered by a GST/HST registrant. ...

When a taxidermist uses very little of the fish, the final product is also considered to be a fish replica, and therefore the sale of the replica is a sale of property. ...

Also, since you did not buy the land with the intention of reselling it but rather you inherited it from your father, you are not considered to be selling the land in the course of an adventure or concern in the nature of trade. ...

We would like to remind you that only contracts sent in with all the prescribed information can be considered registered by the CRA. ...

. ¶ 1.48 (formerly ¶14 of IT-513R) has been modified to remove the sentence, "No tax credit is allowable for a fetus or a stillborn child" to remove wording that could be considered insensitive. ...

. ¶1.29 (formerly included in the discussion at ¶16 of IT–495R3) was expanded to provide an example of what may be considered assistance for purposes of paragraph 63(1)(d). ¶1.33 to ¶1.36 reflect the discussion formerly found in ¶18 of IT–495R3. ...

The vehicle is also considered to be a qualifying motor vehicle for purposes of obtaining a rebate if the vehicle is purchased outside Canada or a participating province and the vehicle is subsequently imported or brought into a participating province. ...

Also, since you did not buy the land with the intention of reselling it but rather you inherited it from your father, you are not considered to be selling the land in the course of an adventure or concern in the nature of trade. ...