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CRA stated: A supply of a telecommunication service as defined in subsection 123(1) that is not deemed to be made in Canada under section 142.1 is considered to be made outside Canada. Therefore, in the example given, the supply of the telecommunication service that is not deemed to be made in Canada under the relevant two-out-of-three place of supply rule in paragraph 142.1(2)(b) is considered to be made outside Canada. The supply will not be considered to be made in Canada under paragraph 142(1)(g) if the service is partly performed in Canada ...

16 March 2009 Interpretation Case No. 110027-- summary under Subsection 240(1) Summary Under Tax Topics- Excise Tax Act- Section 240- Subsection 240(1) beneficial owners rather than nominee for condo project are considered to be engaged in commercial activity After stating that "the categorization of the Nominee as an active or bare trust is significant as it dictates who, between the Beneficial Owner and the Nominee, will be required to account for GST/HST under Part IX and thus who will be required to report tax with respect to the Projects," CRA went on to indicate that the nominee corporation in question was a bare trustee rather than the trustee of an active trust. CRA comments included: [T]he beneficiaries of a bare trust would generally be considered to be engaged in commercial activities relating to the trust property. ... [I]f the Nominee is a bare trustee, it would be not be considered as engaged in the commercial activities relating to the trust property and would therefore not be entitled to ITCs on expenses relating to the trust property. ...

Factors that may be considered include the level of non-compliance, large unexplained tax reserves, and potential tax at risk. The taxpayer’s list of uncertain tax positions that relates to tax reserves in the taxpayer’s financial statements is considered to be part of the taxpayer’s books and records and is not a privileged document unless otherwise demonstrated. ... Provided that all of the relevant facts of the transactions are included in their uncertain tax positions, exclusions of the advisors’ analysis of the legal and tax effects of the transactions may be considered. ...

CRA stated that there was insufficient information to determine whether VCo would thereby be considered to be carrying on business in Canada or (if a registrant) the place of supply was in Canada. However, CRA stated: []I]f it is determined, based on all the relevant facts, including the terms of their agreement, that PCo acquires ownership of the goods that remain unsold 6 months after taking delivery of them outside Canada by virtue of their obligation to either purchase them at a 60% discount or destroy them, then the supply of the goods by VCo to PCo would likely be considered to be made outside Canada pursuant to paragraph 142(2)(a) of the ETA. Where this is determined to be the case, and VCo has no other presence in Canada …, VCo would not be considered to be carrying on business in Canada for GST/HST purposes and would therefore not be required to register for GST/HST purposes. ...

CRA responded: Since … Corporations A and B were the persons that established or carried on the business, AmalCo cannot be considered to have done so, since it is deemed to be a separate person for GST/HST purposes. … [By virtue of s. 271(b)] where an amalgamation occurs for GST/HST purposes, the transfer of property or services to AmalCo by Corporations A and B under the amalgamation agreement does not constitute an acquisition made by AmalCo from those corporations, since AmalCo is deemed to be the same person and a continuation of those corporations in respect of that property or those services. ... Thus … AmalCo cannot be considered to have “acquired” a business established or carried on by another person in accordance with section 167 nor be considered the recipient of a supply of a business. ...

. – Q.37-- summary under Paragraph 111(5)(a) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5)- Paragraph 111(5)(a) partner carries on loss business through partnership Where a loss corporation transfers its entire business to a partnership of which it is a member, would it for the purposes of s. 111(5), as partner, be considered to carry on "that business" carried on by the partnership, and would the income of a partner from a partnership be considered to be from a "similar business," for the purposes of ss. 111(5)(a)(ii) and (b)(ii), if the business of the partnership satisfied the criteria set out therein in relation to a business carried on directly by the partner? ... However, the addition of other assets upon the introduction of other partners may result in a different business being carried on by the partnership. … [T]he income of a partner from a partnership would be considered to be income from a "similar business" if the business carried on by the partnership satisfied the criteria set out in subparagraphs 111(5)(a)(ii) and (b)(ii) in relation to a business carried on directly by the partner. ...

S3-F3-C1- Replacement Property-- summary under Paragraph 13(4.1)(b) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(4.1)- Paragraph 13(4.1)(b) Similar business categories 1.41 …[T]wo businesses will be considered to be similar if they both fall within the same one of the following categories: merchandising- retailing and wholesaling; farming; fishing; forestry and forest products; extractive industries, including refining; financial services; communications; transportation; construction, including subcontracting; and manufacturing and processing. 1.42 … [W]here a business falls into more than one, a similar business will be one that falls into any one of these categories in which the business operates. ... As a result, if the plywood plant is sold, any business that also falls under the forestry and forest products or manufacturing and processing categories will generally be considered a similar business …. 1.43 A taxpayer who changes from one business category to another but continues to deal in the same product will normally be considered to be in a similar business. … Similar services businesses 1.44 Service industries, such as hotels, restaurants, repairs, professional services, barber and hairdressing shops, funeral parlours, laundries, real estate agencies, tourism, and entertainment, are not included in the general business categories referred to in ¶1.41, because most of these industries are too varied and different to permit categorization. … [S]imilar business will generally be interpreted in a reasonably broad manner. ...

92 CPTJ- Q.14-- summary under Paragraph 251(1)(c) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) Under normal circumstances, the general partner in a limited partnership will be considered to control the partnership and, therefore, will not be considered to deal with it at arm's length. ...

An organization is only considered to be operating a college affiliated with a university where there is a formal affiliation agreement that states that the parent organization (the university) agrees to grant degrees to graduates of the affiliated college in exchange for a certain amount of control over the academic standards of, and the courses offered by, the affiliated college. ... An organization is considered to be a research body of a university if the organization is both: established and operated primarily to perform research owned and controlled by the university 9. ... However, because a majority of the members of Organization C’s board of directors are selected and appointed by University D, Organization C is considered to be controlled by University D. ...

23 January 1996 Headquarter Letter File 11865-17-- summary under Section 2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part II- Section 2 After December 31, 1995 a clinic is considered to make a single supply of an institutional health care service, whereas prior to that it was characterized as making a number of supplies, of which application services, program development, specimen handling and washing and freezing activities were considered to be taxable supplies. ...