Search - considered

Our Comments: In this matter, the Court considered the amounts claimed by XXXXX item by item. ...

A contact lens cannot be considered a part for itself regardless of whether it needs further finishing. ...

Thus, a transfer of a leasehold interest by way of assignment could be considered to be a sale where all the rights and obligations under that lease are conveyed to another person. ...

Drug Identification Numbers: The presence of a Drug Identification Number (DIN) merely identifies the fact that the good is considered a drug by Health Canada, it is not a guideline to be used in determining whether the drug is GST/HST zero-rated or taxable. ...

If the survey is considered to be part of the installation services, the survey and the installation services may be eligible for a rebate pursuant to subsection 252.41(1) of the Act. ...

Usually, this connection or relationship would not be found with respect to tutoring in matters such as XXXXX or XXXXX XXXXX since, generally, such instruction is too broad to be considered as relating to the specific, relevant subject matter of any particular school credit course(s). ...

Interpretation Given Based on the information provided, we provide the following interpretation: The supply of the service of creating custom designed digital presentations is considered by the Canada Customs and Revenue Agency (CCRA) to be a supply of a service for purposes of the Act. ...

Policy Statement P-221, Meaning of the Phrase "a Particular Class or Kind" as Found in Subsection 153(3) of the Act, provides our position as to when two properties are considered to be properties of a particular class or kind; specifically, all of the following criteria must be met: •   they are similar in their constituent materials and general appearance; •   they have the same primary end-use; •   they have been subject to a similar level of processing or refining, where applicable; and •   they are capable of performing the same primary functions. ...

In essence, the contribution is subject to externally imposed restrictions that are satisfactory for our purposes in determining whether deferred amounts may be considered government funding in a later period. ...

Finally, to be considered a vocational school, the school must provide occupational courses that have a direct link to skills that are essential for an individual to gain or retain employment. ...