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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. ...

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. ...

Category 3 – A body that meets all the following criteria: The ordinary meaning of the term “established” when considered in the context of the words “other body established by a government” in the Act includes more than a body that is created by a government. ... Where the government has been involved in the setting up of the body for a specific purpose such that its actions indicate a clear intention to set up a “new body” that did not exist in that capacity before, that body might be considered “established” by a government. ...

January 2005 Note This policy statement does not apply to leases, licences or similar arrangements for a specified motor vehicle made on or considered to have been made on the lands of a First Nation where a FNGST has been imposed. ... Given the facts in this example, the FNGST will have to be applied to the lease payments as the supply is considered to be made on FNGST lands because that is where the person ordinarily resides. ...

The Canadian purchaser is the importer and therefore responsible for paying the GST under Division III of the Excise Tax Ac t if the software is considered to be "imported goods" within the meaning of section 212. ... Division III- GST charged by Customs Value for duty of disk $18.00(Canadian) GST ($18.00x7%) $1.26 (b) Since the licensed custom software is considered to be intangible personal property and this supply is not acquired for use exclusively in the course of commercial activities of the recipient, the Canadian licensee (the financial institution) is required to self-assess the tax under Division IV on the amounts paid to the non-resident supplier in respect of the software. ...