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In addition, according to the same decision, when a person offers an early payment discount, and another person takes the discount, the person who offered the discount can be considered to have paid a rebate to the other person. ...

However, since the Tour Operator pays or credits an amount on account of the rebate to which the non-resident person may be entitled, the non-resident person is considered to have received its rebate and should not file Form GST115. ...

Yours truly, Nancy Jardine Special Provisions- FI Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 “Specified member” is also defined to include a “temporary member of the group during the course of the reorganization…”, although, for purposes of the Interpretation Given, the financial institution is not considered to be a temporary member. ...

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. ...

The first property, located at [Address 1], was considered substantially complete on [mm/dd/yyyy], and the second property, located at [Address 2], was completed on [mm/dd/yyyy]. 7. ...

RULING GIVEN In the above fact situation, the amount invoiced for processing services is considered to form part of the consideration for the supply of a printed book where the service is performed before title to the particular book is transferred. ...

[Product 1] and [Product 2] […] are sold in standard sizes and would not be considered made to order for an individual. ...

Although this service may include some elements that may be considered to be “investigating” or “recommending” regarding the claim, overall, the single supply for which the Company is paid its commission by the policyholder appears to be in essence a service of negotiating and advancing the policyholder’s position to the insurer, and not a supply of “investigating and recommending the compensation in satisfaction of a claim”. ...

Person B has assumed the primary liability to perform the obligations of the lessee under the original lease contract but Person A is still considered the lessee of the vehicle and consequently still has rights and obligations under the original lease agreement. ...

Your concerns and recommendations will be considered further when the requirements under the FI Schedule are reviewed in the future. ...