Search - considered

It provides guidance as to the circumstances in which the ordering of an administrative deduction should be considered. ...

It is the Department's position that food or beverages supplied by a vendor to a school authority is an exempt supply in accordance with section 14 where the supplier has entered into a contract with the school authority to provide food or beverages in a school cafeteria (where the school does not have a cafeteria, a classroom or gymnasium may be considered as such) and the food or beverages are to be provided primarily to students of the school. ...

The sponsor recognition on the XXXXX "Sponsor Sign" and the sponsor's right to include material in the XXXXX annual meeting registration kits are considered supplies of promotional services as described under section 135. ...

(For GST/HST purposes, each monthly lease interval is considered to be a separate supply). ...

Rulings Given On the basis of the information provided, there are two possible exempting provisions, as described below, that should be considered with respect to the XXXXX memberships. ...

Since the exempting criteria of section 17 of Part VI of Schedule V to the Act is not met in respect of memberships to the Association because the value of the discounts offered by the Association is considered significant in relation to the value of the memberships, the supply of the memberships by the Association is taxable for GST purposes. ...

Further information with respect to whether a disclosure is considered to be voluntary for GST/HST purposes may be obtained from Mr. ...

It is the Department's position that a person will be considered as an agent for GST/HST purposes based on fact and the principles of law. ...

In this case, each would be considered to have paid GST on their respective portion of the purchase, notwithstanding that one party makes the actual payment. ...

The supply of a copyright is considered to be a supply of intangible personal property (IPP) for purposes of the Excise Tax Act (the "Act"). ...