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In our view, a trust is considered to be governed by a registered pension plan if the trust holds all the property of a pension plan and is governed by the terms of its own written trust agreement. ...

Although the Product does not have potatoes, corn or corn meal as its main ingredients and can be used in food preparation, the properties, labelling, packaging, and marketing elements considered together provide an overall indication that the Product is a snack food similar to those listed in paragraph 1(f) of Part III of Schedule VI to the ETA. ...

A band-empowered entity is considered to be situated on a reserve when the entity maintains a presence on a reserve. ...

Therefore, hosting a party as described in the facts set out above would be considered part of the Representative’s single supply of a service of arranging for the sale of select products of the Company, and all amounts provided as consideration, including the select products provided as Host Rewards, are “network commissions.” ...

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

As well, we understand that the value of the transaction(s), the frequency of the transaction(s), the nature of the supply and the status of the recipient may be factors that will be considered […] in establishing whether the requirements set out in TIB B-039 are met. […]. ...

In the case of a person who is required to be registered under subsection 240(1), the person is considered a "registrant" under the ETA whether or not the person actually registers. ...

Although Product 1 and Product 2 do not have potatoes, corn or corn meal as the main ingredients and can be used in food preparation, the properties, labelling, packaging, and marketing elements considered together provide an overall indication that the products are snack food similar to those listed in paragraph 1(f) of Part III of Schedule VI to the ETA. ...

On the other hand, where an employer resource is acquired by the employer for consumption or use in the course of pension activities in respect of a pension plan but not for supply to a pension entity, the deeming provisions of subsection 172.1(7) must be considered. ...

INTERPRETATION REQUESTED You would like to know whether the PST and GST added to the amount that was considered as still owing to the Manufacturer under the first lease was done so correctly. ...