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The provision of advertising space on a web page, or the development of a web page advertisement is considered to be a supply of an advertising service for purposes of the Act. ...

Generally, a program of transporting band members to medical appointments would be considered band management activity. ...

Consequently, personal care homes may be considered to be health care facilities for the purposes of the ETA. ...

On the other hand, if, after application of the Single and Multiple Supply Policy, it was found that the supply of the assessment test and the tutoring service together were two separate supplies, section 138 of the Act should be considered to determine if it is applicable. ...

Where the wedding cake is part artificial and part real and where the real part is provided by the customer, it is considered to be a supply of a decorating service and, therefore, is subject to GST/HST. 5. ...

In reaching this conclusion, we considered three important issues: (i) whether the expenses for which the reimbursements were paid were incurred jointly by the Corporation and the Association, or (ii) whether the Corporation incurred a portion of the expenses, for which it was reimbursed, as an agent of the Association, and (iii) whether the Corporation made a taxable supply in return for the reimbursements. ...

., the period which possession or use is provided under the agreement) is considered to be a separate supply of the property made for the lease interval. 2. ...

A product or substance will be considered a "drug" for purposes of section 3 of Part I of Schedule VI to the ETA where it: •   has a Drug Identification Number ("DIN") for purposes of the Food and Drugs Act; •   is intended for human use, as demonstrated by the product labeling and marketing scheme; •   is for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder, or other abnormal condition, for the relief of pain or suffering, or to control or improve any physiologic or pathologic state (i.e., therapeutic use), as demonstrated by the product labeling and marketing scheme; and •   is used in or on the living body, i.e., in vivo. ...

This applies equally to partial payments that are considered to be prepayments. ...

The supply of a nonexclusive, nontransferable, limited licence to access information stored on a web site is considered to be a supply of intangible personal property (IPP) for purposes of the Excise Tax Act (the "Act"). ...