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Interpretation Given Provided the house is a single unit residential complex, the house would be considered to be occupied for purposes of paragraph 256(3)(a) of the Act at the time of physical relocation into the basement if the individual can be considered to be dwelling or residing there on a permanent or long term basis. ... Where an individual moves into a partially constructed house on temporary basis, that house would not normally be considered to have been occupied. ... We would advise, however, that the granting of an occupancy permit by a municipality may prove helpful in attempting to determine whether or not a house can be considered to be substantially completed. ...

Further, the fact that a supplier records the amount requested as an accounts receivable in their books of account will not cause that document to be considered an invoice. ... As such, if pursuant to the written construction contract certification by a third party is condition precedent to the payment of the amount, then the document will not be considered an invoice. ... If the written agreement does not contain such a statement, then any document requesting payment would be considered an invoice, thereby triggering GST liability. ...

Is the XXXXX considered a school authority under the Excise Tax Act (the ETA)? ... If the XXXXX is not a school authority, would the association be considered a non-profit organization? ... If XXXXX is considered a non-profit organization, would the funding received from the school boards be considered government funding for the public service body rebate? ...

Explanation Staff parties held by commercial enterprises may be considered as an expense of doing business and thus, part of their commercial activities. However, a staff party held by a charity may be sufficiently unrelated to its mandate and ongoing activity, that it would not be considered part of its ongoing activity. When considered independently, the staff party would not be considered a business and therefore would not fall within the definition of a commercial activity. ...

It is our view that the degree of affixation to the residential complex must be such that it is considered an improvement, as this term is defined in subsection 123(1) of the ETA. ... However, where plumbing can be easily attached, as in the case of a clothes washer, this would not be considered a "built-in" appliance for purposes of section 256. ... However, stovetops or cook-tops that are installed in the kitchen counter and hard wired to the home are considered to be built-in. •   A dishwasher, one that is hardwired and plumbed in to the home, is considered to be a built-in appliance. •   A wine cooler that is simply plugged in, similar to a refrigerator, is considered to be a freestanding appliance. ...

The de facto importer is essentially the person who is considered to have caused the goods to be imported. ... It is important to note that the person who is considered to be the constructive importer under proposed section 178.8 of the Act with respect to goods imported and accounted for on or after October 3, 2003, will generally be the same person who would be considered to be the de facto importer with respect to goods imported and accounted for prior to October 3, 2003. ... As previously indicated, XXXXX is considered to have acquired possession of the XXXXX. ...

This would be considered a transformation of the goods from one form to another and in the absence of additional information to clarify the fact situation, the property would not be considered to have been acquired for the purpose of supply. ... This would be considered transformation of the goods from one form to another and in the absence of additional information to clarify the fact situation, the property would not be considered to have been acquired for the purpose of supply. ... Since the goods are not considered to be transformed and are being supplied in the same form in which they were acquired, the property would be considered to have been acquired for the purpose of supply. ...

As the remaining 70% of the strata lot is not considered to be a residential complex, section 2 of Part I would not be applicable. ... (It is only considered seperate pursuant to subsection 136(2) in respect of the supply or deemed supply of the complex.) ... Accordingly, the 70% portion of the property is considered seperately and would not be considered a "residential complex". ...

Products commonly described as "dietary supplements" are not considered to be food, beverages or ingredients, and are taxable at 7% GST or 15% HST. ... Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, would be considered to be a food or beverage by the average consumer. ... Rather, these products are represented as being for another purpose and so are not considered to be basic groceries. ...

There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ... Rather, these products are represented as being for another purpose and so are not considered to be basic groceries. ... However, the absence of a DIN number does not necessarily mean that a product is considered to be a food or a beverage. ...