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The School Division is registered for GST/HST purposes and is considered to be a school authority for GST/HST purposes. 4. ...

Training or teaching services can therefore be considered within the scope of nursing services. 3. ...

It would be extremely difficult to remove the membrane roof system from any property as this system would essentially be considered the roof of the property. ...

In determining whether an agency is making a supply of a nursing service or a supply of a placement service, the following criteria must be considered: 1. ...

., the [cups] and lids) supplied under this program, do not meet all the required conditions to be considered returnable containers under subsection 226(1). ...

For a person to be considered a "carrier", the person need only assume liability as a supplier of a freight transportation service. ...

The ETA was amended, effective July 1, 2021, to include new GST/HST provisions that generally apply to non-resident suppliers, distribution platform operators and accommodation platform operators that participate in the digital economy. 1.1 Non-registered supplier of short-term accommodation Under the new digital economy provisions and more specifically pursuant to subsection 211.13(3), where an accommodation platform operator (Footnote 1), registered for GST/HST under the simplified regime (Footnote 2), facilitates the making of supplies of short-term accommodation (Footnote 3) located in Canada through its accommodation platform (Footnote 4), on behalf of non-registered suppliers (i.e. hosts), and where the recipients (i.e. guests) of short-term accommodation did not provide evidence satisfactory to the Minister that they are registered under the regular GST/HST regime, the accommodation platform operator is considered to be the supplier of the short-term accommodation. ...

Registered supplier of short-term accommodation Under the new digital economy provisions and more specifically pursuant to subsection 211.13(3), where an accommodation platform operator (Footnote 1), registered for GST/HST under the simplified regime (Footnote 2), facilitates the making of supplies of short-term accommodation (Footnote 3) located in Canada through its accommodation platform (Footnote 4), on behalf of non-registered suppliers (i.e. hosts), and where the recipients (i.e. guests) of short-term accommodation did not provide evidence satisfactory to the Minister that they are registered under the regular GST/HST regime, the accommodation platform operator is considered to be the supplier of the short-term accommodation. ...

A horse, including an ownership interest in a horse, is considered to be tangible personal property (TPP) for GST/HST purposes. ...

A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ... Supplies of residential hospice care, when part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process is undertaken in whole or in part at the Facilities and is reasonably expected to take place under the active direction or supervision, or with the active involvement, of a physician acting in the course of the practise of medicine, would be considered facility supplies. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...