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A person is considered to have engaged another person to carry on for the person the construction or substantial renovation of the complex where the person has, in their own right, the control or authority to obtain or contract with another person for this purpose. ... A person who constructs or substantially renovates a residential complex for the primary purpose of leasing the complex in the course of a business is generally considered to be a builder of the complex for GST/HST purposes. ... Generally, if a co-venturer of a joint venture purchases property or services otherwise than as agent on behalf of the other joint venture participants, the co-venturer may be considered to be making a supply of the property or services to the other co-venturers. ...

To be considered a public hospital for purposes of the rebate, a facility must have health care personnel and health care equipment available to provide health care services to the general public. ... Activities undertaken by a hospital authority in respect of a facility that is not a public hospital would not be considered to be activities of operating a public hospital. ... Meeting these criteria establishes that a facility or part of a facility, other than a public hospital, will be considered a qualifying facility for a fiscal year, or any part of a fiscal year, of the operator of the facility or part. ...

With respect to RCF 2, you would like confirmation that: (a) Effective February 27, 2008, the lease of RCF 2 will not be considered two supplies under the deeming provisions of subsection 136(2). ... With respect to RCF 3, you would like confirmation that: (a) Effective February 27, 2008, the lease of RCF 3 will not be considered two supplies under the deeming provisions of subsection 136(2). ... It is only the Operator's supplies of property (i.e., residential units) that must be considered in determining whether all or substantially all of the Operator's supplies are supplies of the complex or part that are exempt under section 6 of Part I of Schedule V to the ETA. ...

All contributions were cash; the value of land, donated time or goods or services shall not be considered as the equivalent of cash. ... Money is not considered a supply for GST purposes. On this basis, XXXXX makes no taxable supplies to XXXXX and so will not be required to collect or remit GST. ... You submitted that section 135 need not be considered in the present situation since this section applied only to the "sponsor of an activity of the body". ...

The Facility is considered the patient’s “residence” for LHIN purposes, which enables the Facility to receive some medical equipment and supplies (e.g., gloves, syringes, wound care equipment, briefs). ... Supplies of residential hospice care, as is the case of the current services provided within the Residential Hospice Program, when part of a medically necessary process of health care for the individual for the purpose of providing palliative health care, which process is undertaken in whole or in part at the part of the Facility that is a qualifying facility and is reasonably expected to take place under the active direction or supervision, or with the active involvement, of a physician or a nurse practitioner acting in the course of the practise of medicine or in the course of the practise of a nurse practitioner respectively, 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. ...

Supplies of your client’s services of social skills training, coaching, and Cognitive Behavioural therapy, as described in the Statement of Facts, are considered to be training that is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects. ...

All factors must be considered in determining whether a product falls within paragraph 1(f). ...

In addition, section 1.2 of Part II of Schedule V must also be considered. ...

As indicated in GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province, whether a service is considered to be in relation to TPP depends on whether there is a direct connection between the service and the property, taking into account the objectives of the service and the particular circumstances of each case. ...