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Since a postage stamp is considered a transportation service for GST/HST purposes and not personal property, the determination of whether tax relief applies is dependent upon the conditions set out in B-039R. ...

We understand that the constructed additions in question are sufficiently affixed so that they are considered as "fixtures" (i.e., improvements) to the real property. 5. ...

The supply of products described in (a) above is considered "not suitable for immediate consumption", as they are in a raw to semi-cooked state. ...

Therefore, the supply of a parking space in this situation will be considered an eligible travel expense for purposes of B-039R and the Indian band or BEE will be entitled to claim a Code 8 rebate in respect of an amount reimbursed to the band official on this eligible travel expense. ...

Generally, a non-resident must have a significant presence in Canada to be considered to be carrying on business in Canada. ...

Individuals whose vision can be corrected by eyeglasses or contact lenses to exceed these criteria are not considered to be legally blind. ...

Consequently, as the threshold amount for year 3 is based on the consideration for taxable supplies in years 2 and 1, it can be concluded that a person cannot be considered to be a specified person under the definition in paragraph 225(4.1)(b) of the Act in a reporting period in its first fiscal year. ...

The courts have stated that any activity that gives new forms, qualities or properties to raw or prepared materials is considered manufacturing. ...

A person who carries on a business of transporting individuals by air is considered to be an air carrier for ATSC purposes. ...

The repairing of goods is not considered to be manufacture or production. ...