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Further, they are considered to be "sold in single servings" if they are designed and marketed for sale as single servings. ... Where a product is not designed and marketed for sale in single servings it is not considered to be "sold in single servings". ... Product A is supplied in a XXXXX that contains XXXXX ml of ice cream and is therefore considered "packaged in single servings" and taxable at 7% or 15 %. ...

Further, paragraph 148 of this publication provides information regarding products that are considered dietary supplements that are consumed for their therapeutic or preventative effects and are not considered basic groceries. ... In determining the tax status of a particular product, it is the composition of each particular product in a product line that must be considered to determine if each particular product is a meal replacement, nutritional supplement, dietary supplement or normal food. ... It is a beverage and as such, any exceptions applicable to beverages in paragraphs 1(a) to (r) of Part III of Schedule VI must be considered. ...

These expenses are considered to be removal (relocation) expenses incurred by the registrant to relocate the employee; •   in their letter dated XXXXX, the registrant requested a GST interpretation as to whether they would be entitled to claim an ITC with respect to the GST paid on the removal expenses; •   in your letter dated XXXXX, it is stated (based on the answer to Q10747 in the Q. & A. database) that the registrant would not be entitled to an ITC on the said expenses since the purchase and subsequent sale of the property by the registrant is considered to be an exempt activity. ... With this in mind and based on the facts of this case, we agree with your interpretation that the registrant is not considered to be a builder pursuant to its definition thereby making the supply of the property to be an exempt supply. ...

Your questions are: 1. whether the amount reimbursed by the registrant to the employee for the GST paid by the employee on the purchase of the new residence will also be considered not to be a taxable benefit for income tax purposes; and, 2. would the registrant be entitled to an input tax credit for the GST reimbursed to the employee on the purchase of the new residence? Department's Position: Section 175 of the ETA provides that when an employer, partnership or charity (hereafter called the "person") reimburses an employee, member of a partnership or a volunteer who gives services to a charity for expenses incurred by the individual on behalf of the person and the amount reimbursed includes GST, the tax is considered to have been paid by the person. ... Examples of these types of expenditures relating to the new residence which would be considered taxable benefits to an employee if reimbursed by the employer include painting, papering, new rugs, drapes, blinds or curtains, pre-purchase inspection fees, appraisal fees, new home warranty fees, finders fees as well as the GST payable on the purchase of a new residence. ...

3) If the permits for the water are in fact obtained by the client, is the client (e.g. a road contractor) then considered to be engaged in making an exempt supply of water if he in turn itemizes a charge for water to his client (e.g. a municipality)? ... Based on the facts provided, scenarios 1, 2, and 3 discussed above are all considered to be exempt supplies of unbottled water under section 23. ... Where permits to extract water are required and the water hauler acquires the permit in his own name the supply is considered to be one of unbottled water under section 23. ...

Interpretation Requested You have requested our comments with respect to whether XXXXX can be considered a beneficiary for purposes of section 175.1 of the Excise Tax Act (ETA), and whether the supplies from XXXXX to XXXXX and XXXXX can be considered insurance since XXXXX and XXXXX are policyholders. Our Comments Based on the information provided we conclude that XXXXX cannot be considered to be a beneficiary for purposes of section 175.1 of the ETA. ... The recipients are still considered to be the customers since they are the persons liable to pay the premium under both policy agreements. ...

Ruling Requested Whether the supply of XXXXX tablets and tabs is taxable at 7%/15% or is it considered a zero-rated supply of basic groceries. ... Although edible, dietary supplements are not consumed to alleviate hunger as are foods traditionally considered basic groceries. ... When supplied in tablet, pill, capsule or similar format, dietary supplements are not considered basic groceries, and are therefore excluded from zero-rating. ...

Issue You have asked us whether the sale of one piece of Lot 3 will be considered taxable under the subject reference. ... This new lot is considered the "parcel" for purposes of paragraph 9(2)(c) Part I Schedule V. The subsequent division of the parcel into reconfigured lots would be considered the relevant subdivision or severance of land for purposes of applying paragraph 9(2)(c). ...

This is considered to be a supply of intangible personal property (IPP) for GST/HST purposes. ... A supply of IPP is considered to be made in a province if all or substantially all of the "Canadian rights" ("Canadian rights" refers to that part of the IPP that can be used in Canada.) in respect of the property may be used only in that particular province (Subparagraph 2(d)(i) of Part III of Schedule IX). ... Where there are no restrictions regarding the use of the IPP in a particular province, it will always be considered that the property may be used otherwise than exclusively outside the province where the place of negotiation occurred. ...

As indicated in Technical Information Bulletin B-090, GST/HST and Electronic Commerce, it is the Canada Customs and Revenue Agency (CCRA)'s view that a supply of IPP can be considered to be made in Canada even if it is not actually used in Canada. ... As you know, where there are no restrictions regarding the place of use of the IPP, generally, it is considered that the IPP may be used in Canada. ... Therefore, even if the server is located outside Canada, in this situation, the supply is considered to be made in Canada as Corporation A may access, execute and operate the software application via the Internet from a computer located in Canada. ...