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For example, allowing a person to use property for a period of time can certainly be considered a supply. ...

Therefore, the coins are considered to be STPP and, since any amount paid would exceed the prescribed amount, the registrant may not claim input tax credits for the GST paid for purchases of coins. 2) Purchases of scrap metal from registrants after April 23, 1996 Subsection 176(5) of the Act has been repealed and is applicable to transactions after April 23, 1996. ...

The local Committee of Adjustments, or Planning Committee, may consider an application for consent provided a plan of subdivision is not considered necessary for the orderly development of the municipality. ...

We consider that all of the following elements must be applicable in order for an item to be considered to be a specially designed part: 1) The item is a part rather than a material. 2) The part is committed by design or nature for use as a part in zero-rated prescription eyeglasses. 3) The part is not reasonably expected to have an alternative use (unless the only alternative use is also as a specially designed part for another zero-rated medical device). ...

XXXXX may be considered an intermediary of the supplier as they set up the tender process, chooses the supplier, provide the member list to the supplier, invoice the members, and require payment from the members be made directly to them. ...

For income tax purposes, XXXXX is considered to be carrying on the insurance business in Canada and earning income on insurance policies covering Canadian risks that are issued by both offices. ...

It is our view that, since the activities of the CCA are limited to regulatory requirements, the issuance of the insurance policy would not be considered an activity of the non-resident insurer carried on through a Canadian P/E. ...

However, this fact in itself is not decisive and other factors must be considered. ...

In general, when the ETA deems a person to have made a supply of real property, they are considered, solely by operation of statute, to have made a supply of real property even though in fact such a supply has not been made. ...

Where a XXXXX operator sells individual wine-making kits for use off premises which contain only ingredients (such as grape juice concentrate, yeast and additives), the operator is considered to be making a zero-rated (i.e. taxable at zero percent) supply of basic groceries pursuant to Section 1 of Part III of Schedule VI to the Excise Tax Act (ETA). ...