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The federal government is a public sector body that is registered for GST/HST purposes as one entity consisting of all organizations considered to be departments within the meaning of section 2 of the Financial Administration Act (the FAA). ...

If XXXXX does not exceed the small supplier threshold amount in one calendar quarter, but does so over four consecutive calendar quarters, it will be considered to be a small supplier for those four calendar quarters and a month following those quarters. ...

The alternate treatments were considered in Scenario 1 under the subheadings, "Property primarily for the personal use and enjoyment of the individual" and "Property not primarily for the personal use and enjoyment of the individual". ...

. •   In no event will any employee of XXXXX, XXXXX or the Corporation be considered the agent or employee of any other party. •   The Employee's compensation (i.e., salary and benefits) will be paid directly by XXXXX, XXXXX, XXXXX, as the case may be. ...

Any breakage of packaged alcohol that results from a fire that takes place in an excise warehouse may also be considered an "accountable loss". ...

Point 11 A certificate of exemption would be considered adequate documentation in order to purchase diesel fuel for which 100% of the diesel will be used in the generation of electricity. ...

Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, would have to be considered to be a food or beverage by the average consumer. ...

If it were determined that a single supply is being made by Canco to USCo, based on the information provided, it would appear that the supply would be considered to be a single supply of advertising that would be zero-rated under section 8 of Part V of Schedule VI to the ETA. ...

The Fees were related to the Association's right to use the Centre's facilities. 12) XXXXX prior to the first day of the Occupancy Period, the Association was required to provide the Centre with an estimate for food, beverages and additional services required (collectively referred to as the "Costs"). 13) Under the Convention Facility Agreement, the Association acknowledged that reductions or deletions of space or failure to take possession of any part of the Centre's facilities, as detailed in the Convention Facility Agreement, would be considered to be a cancellation of the Convention Facility Agreement. 14) In the event that the Convention or part of the Convention was cancelled by the Association, the Fee and any Costs were to remain due and payable by the Association as liquidated damages and not as a penalty to compensate the Centre for loss of revenue in connection with all or part of the Centre's facilities, subject to a payment schedule depending upon when the Convention was cancelled. 15) In addition, in the event of a cancellation by the Association of all or any part of the Convention Facility Agreement, the Centre was allowed to, but was not under any obligation to, make alternative arrangements for the use of the space. ...

If XXXXX at some point undertakes to make taxable supplies in Canada using its own employees, it may then be considered to be carrying on business in Canada for GST/HST purposes and would be required to register for the tax. ...