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However, B-039R states that "corporations are considered to be separate legal persons from either an Indian or an Indian band and would not usually be eligible for relief from the GST/HST. ...

The CRA's position is that the service is considered to be acquired on a reserve if the supplier is located on a reserve. ...

Are these two shipping charges considered to be sales aids on which the direct seller would not be required to charge and account for GST/HST pursuant to subsection 178.5(5)? ...

Since the actual price reduction accorded by a Voucher may vary with each purchase (albeit to the maximum specified amount), the Voucher cannot be considered as conferring a price reduction equal to a fixed dollar value, as is required by subsection 181(2). ...

As Parcel 3 is considered to have been severed into four parts, once these parts are added to the four other parcels, each of the remaining parcels (1-AD, 1-BC, 2-AB, 2-BA) are comprised of part of a parcel (parcel 3) that was severed into more than two parts, even if another part of the real property (parcels 1-A, 1-B, 2-A, 2-B) is part of a parcel (parcel 1 or 2) which was not severed or subdivided in more than two parts. ...

Therefore, that section would also have to be considered in the determination of XXXXX ITCs. ...

The allowable ITC, in that case, is not considered a loss to the insured. ...

As a result, if an expense is incurred as an agent on behalf of a principal and the agent pays the consideration and tax on behalf of the principal, it is the principal who is considered to be the recipient and to have incurred the expense and may be may be entitled to claim an ITC in respect of the tax payable. ...

Generally, for GST/HST purposes, a lot or plot in a cemetery, a crypt, a niche, or any other similar place used for the interment of human remains are considered a form of real property. ...

Thus, a supply of a service is considered to be made in a province that is the home or business address of the recipient, where, in the ordinary course of business of the supplier, the supplier obtains only one address of the recipient. ...