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Would the fact scenario outlined above be considered as carrying on business in Canada? ... Place Where Contract For Supply Was Made To determine where the contract for a supply was made, the jurisdiction where the contract was concluded must be considered. ... If a non-resident person has no physical presence in Canada either directly, through employees, or through agents, then in general, the profit-making operation will not be considered to be located in Canada. ...

Interpretation Given Scenario 1 The supply of Web site hosting is considered to be a supply of a service for purposes of the Excise Tax Act ("the Act"). ... Scenario 2 By publicizing another person's messages through the supply of graphic banners, pop-up windows and dialogue pop-ups on its Web site, your client is considered to be making a supply of an advertising service. ... In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ...

Pursuant to paragraph 142(1)(c) of the ETA, a supply of IPP that is not related to real property, tangible personal property, or a service is considered to be made in Canada, if the IPP may be used in whole or in part in Canada. ... Since the Canadian rights, in respect of the synchronization licence, in this example, are restricted to use only in Nova Scotia, the supply of the synchronization licence is considered to be made in Nova Scotia. ... Where the above provision does not apply, a supply of IPP will be considered to be made in a province pursuant to subparagraph 2(d)(ii) of Part III of Schedule IX to the ETA. ...

As paragraph (d) is not applicable, the Park could not be considered a "residential trailer park". ... Accordingly, any mobile homes occupying sites in the Park will be considered a residential unit by definition. ... Accordingly, the RVs could not be considered as "residential units" under the policy. ...

As such, the tax status of the two properties created under subsection 136(2) would need to be considered separately. ... The entire garage is considered to form part of the residential complex as it is used entirely for the personal use of the individual. 2. ... Upon a subsequent sale of the Property, the residential complex and the Remainder will continue to be considered separately for GST/HST purposes. ...

In your letter, you have requested ruling as to whether C5+ condensate would be considered as gasoline and subject to the federal excise tax (FET) under Part III of the ETA. ... Ruling Requested You would like to know whether the importation or sale of C5+ condensate is considered to be gasoline and subject to FET. Ruling Given Based on the facts set out above, we rule that C5+ condensate would not be considered as gasoline under subsection 2(1) of the ETA and therefore, is not subject to FET. ...

As indicated in policy paper P-186R- Funding for Public Colleges, in order for a facility in Canada to be considered a public college, it must be established and operated pursuant to the relevant federal or provincial legislation governing the establishment of colleges. In XXXXX, to be considered a college, an organization would have to be established and operated pursuant to the XXXXX Act. In similar fashion, in order for a facility to be considered a technical institute, it should be established, registered or licensed as such, pursuant to relevant provincial or federal legislation. ...

For example, if a supplier charges a recipient 15% HST instead of 7% GST on a taxable supply made in a non-participating province and the recipient pays the tax at the rate of 15%, the amount of tax paid in excess of 7% is considered to be tax paid in error. ... For example, if a consumer buys a loaf of bread at a bakery and pays 7% GST on this zero-rated supply, the tax is considered to be tax paid in error at the time of purchase (when the consumer actually pays the tax). ... Please note that an amount cannot be considered to be tax paid in error until the recipient actually pays it. ...

As a result, the amount paid by your client is considered to be an amount paid to obtain the return of the goods seized and no portion of the amount paid is considered to be GST. Although the Customs documentation currently identifies some of the amount paid as GST, the amount is still considered to be a seizure payment, not GST, and is not eligible to be claimed as ITCs. ...

The box manure spreader supplied separately would be considered a zero-rated supply under the Regulations. However, once attached to the truck it is no longer considered a manure spreader in its own right, it is part of a greater whole, namely the highway truck tractor, which is not zero-rated for GST purposes. Recently, we had a similar case where an airplane with attached crop dusting equipment was being imported and the issue was raised regarding whether the plane should be considered under the Regulations as a "self-propelled field sprayer or duster with a total a tank capacity of at least 300 litres". ...