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A facility, or part of a facility, will be considered a “qualifying facility” if: (a) supplies (Footnote 2) 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. ...

Interpretation Given Unless a specific provision of the ETA says otherwise, when an agent contracts for a supply on behalf of its principal, the principal is considered to have contracted for the supply. ...

Although such a claim may be viewed as a rebate in respect of a second matter, the rebate claim under section 256 would not be available as finishing the basement is not considered to be a substantial renovation. ...

It is the CRA's administrative position that where a person enters into an agreement with XXXXX to act as a third party manager for an Indian band that the supply is considered to be made to the Indian band for band management activities. ...

In determining if an intermediary's service is included in paragraph (l), all the facts surrounding the transaction, including the following factors, must be considered: • the degree of direct involvement and effort of the person in the provision of a financial service referred to in any of paragraphs (a) to (i); • the time expended by the intermediary in the provision of a financial service referred to in any of paragraphs (a) to (i); • the degree of reliance of either or both the supplier and the recipient on the intermediary in the course of providing a financial service referred to in any of paragraphs (a) to (i); • the intention of the intermediary to effect a supply of a financial service referred to in any of paragraphs (a) to (i); and • the normal activities of an intermediary in a given industry (including whether the intermediary is engaged in the business of providing financial services). ...

As discussed during a telephone conversation of September 8, 2010, between myself and Elaine Bonnah of this office and [...] of [Association A], your request for a legislative amendment to Part II of Schedule V to the ETA would require a legislative change that would have to be considered by the Department of Finance. ...

If a cigarette exceeds 102 mm in length, each portion of 76 mm or less is considered to be a separate cigarette. ...

Notwithstanding that a co-operating brokerage typically represents the interest of the buyer, for GST/HST purposes, the co-operating brokerage is considered to be making a taxable supply of a service to the listing brokerage. ...

Hence, the vouchers issued on the terms and conditions of this Standard Agreement meet the above criteria and are considered to be gift certificates. ...

Similarly, reductions in consideration for concealed damage, concealed shortage, damaged/defective merchandise and freight allowances are reductions in consideration that may be considered to fall under subsection 232(2), provided the other conditions of this subsection are met. ...