Search - considered

Further, the activities you perform are considered to be psychological services for which the psychologists are directly responsible and accountable and are activities that are provided and billed by the psychologists in their names. ...

For property or services acquired or imported on which GST was paid not related to environmental remediation and receivership activities the input tax credit eligibility will have to be considered on its own merits and this interpretation has not addressed those expenses. ...

For purposes of the ETA, the scope of nursing is considered to be the diagnosis and treatment of health problems, assessment of a patient's nursing needs, and the preparation of nursing care plans for the patient. ...

We have not considered other possible transactions such as the transfer of title to the Property to the Optionee to be held in trust. ...

Certain hedging transactions may be considered financial services for purposes of the ETA. ...

Statement of Facts The following information was provided in your letter to the Canada Revenue Agency (CRA): •   XXXXX First Nation is a "band" as defined in subsection 2(1) of the Indian Act; •   XXXXX First Nation paid GST on its acquisition of various goods and services to the supplier(s); •   XXXXX First Nation filed various rebate claims to recover all or a portion of the GST it paid or was deemed to have paid, on its acquisitions of certain goods and services during the period of XXXXX, as follows: a) For GST paid or deemed to have been paid on travel-related expenses, XXXXX First Nation claimed a rebate on form GST 189 as Code 8, "Indian Band, Tribal Council or band-empowered entity" to recover 100% of the GST paid (herein called the "Code 8" rebate), b) For GST paid in error on its acquisition of tangible personal property delivered on or to the reserve and certain services, XXXXX First Nation claimed a rebate on form GST 189 as Code 1, "tax paid in error" to recover 100% of the GST paid (herein called the "Code 1" rebate); •   The Code 8 and Code 1 rebate claims described above were paid in full by the Minister; •   For GST paid or deemed to have been paid by XXXXX First Nation on all other expenses, including GST that was paid during the relevant period of XXXXX, (the "Relevant Period") on expenses referred to above, but not previously recovered by virtue of a Code 8 or a Code 1 rebate, XXXXX First Nation filed various public service body rebate claims using form GST 66 to recover 50% of the GST paid (herein called the "PSB" rebate); •   XXXXX First Nation is a non-profit organization as the term is defined in subsection 123(1) of the ETA and receives at least 40% of its funding from government sources so as to be considered a "qualifying non-profit organization" under section 259 of the ETA; •   XXXXX •   XXXXX Interpretation Requested You requested a ruling on the following two questions. ...

The GST you collect is as agent of Her Majesty in right of Canada and the amounts collected as or on account of GST are considered to be held in trust. ...

If the allowance was of a type to which subparagraphs 6(1)(b)(v), (vi), (vii) or (vii.1) of the ITA applies, or would apply if the person receiving it were an employee, this allowance must have been considered to have been reasonable at the time it was paid. ...

Enclosed GST/HST Policy Statement P-051R Carrying on Business in Canada sets out factors and principles to be considered in making such a determination. ...

You have previously provided us with a copy of Schedule "A" to the Notice of Objection filed by your client, the XXXXX The main question that has been raised in the case of the supply of newspapers by newspaper publishers (hereinafter referred to as the "Newspapers") is who should be considered the supplier of newspapers to the subscribers where carriers are used by the Newspapers (e.g. ...