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Band funding of Indian non-profit organizations will be considered equivalent to government funding. ... You are also considered to have purchased the property and to have paid the GST on that purchase. ... You must include the tax you are considered to have collected in your net tax calculation. ...

Reporting the GST/HST you are considered to have collected As a registrant, you have to include the GST/HST you are considered to have collected in your line 105 calculation if you are filing your return electronically (or on line 103 if you are filing a paper GST/HST return) for the reporting period in which you are considered to have made the taxable sale. ... You are also considered to have purchased the property and to have paid the GST on that purchase. ... You must include the tax you are considered to have collected in your net tax calculation. ...

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. ...