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. […][Description of camp activities related to medical condition A] RULING REQUESTED You would like to know if [medical condition A] is considered a disability under the ETA in order to determine whether subparagraph 1(f) of Part V.1 of Schedule V applies to the Charity’s [camps]. ...

Products commonly referred to as dietary supplements are not considered to be basic groceries and are not within the scope of section 1 of Part III of Schedule VI. ...

Accordingly, section 170 would not be considered to have prevented Corp B from claiming an ITC in respect of its lease of the vehicle that has been provided for the exclusive personal use and enjoyment of one of its employees. ...

The [X] brand is considered to be a brand “prescribed” for the purposes of subsections 38(3) and 58(1) of the Act, which relieves the brand from the marking and special duty requirements under the Act. ...

The calculations for the amounts to be advanced are set out in the […][master concurrent lease agreements], and are considered to be prepaid rent. i. ...

In the case of a person who is required to be registered for GST/HST purposes, the person is considered a “registrant” under the ETA whether or not the person actually registers. ...

Even where this is the case, in some circumstances, the tour package may still be considered to be supplied for an all-inclusive price. ...

As such, all of the criteria described above are met and, therefore, a supply of the cartridge-based reagents is considered to be a supply of a drug for purposes of paragraph 2(a) of Part I of Schedule VI. ...

With respect to Product D, as the labelling identifies the product as an antioxidant and a vitamin supplement, makes the claim that it may be used to maintain good health, and includes a recommended dosage ([…]), the product would not be considered an ingredient but instead would be classified as a dietary supplement. ...

The client is also of the view that should the purchase of the services be considered to be an acquisition of the Limited Partnership and not of the General Partner pursuant to subsection 272.1(1) of the ETA, then the General Partner should be entitled to a rebate of tax paid in error. ...