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ANSWER To answer your question, we have considered the four (4) factors included in Policy 077 regarding Single and Multiple Supplies. ...

As each case must be considered on its own merits, our comments here should not be interpreted as being applicable to other situations which may be similar in nature. ...

The courts have held that to constitute the carrying on of a business, an activity must be considered to occur on a regular or continuous basis. ...

The courts have held that to constitute the carrying on of a business, an activity must be considered to occur on a regular or continuous basis. ...

Accordingly, the goods would not yet be considered to be for use in the commercial activity of the resident and the resident would not be entitled to claim the ITCs for the tax paid at time of importation. ...

XXXXX We concur with this position that a person should not be considered a "supplier" on the basis that the person issues an invoice to a recipient of a supply. ...

It is at this point in the transaction cycle that the rules of section 181 would be considered. ...

It is the Department's position that a person will be considered and treated for GST purposes as an agent based on fact and the principles of law. ...

As explained below, the Chamber is considered to have contracted out/purchased the services from XXXXX and then resupplied them to its course participants. ...

Other Secondary Issues Although the explanation for the interpretation of the primary issue is provided above, explanations of the transactions before and after the swaps give rise to secondary issues that must be considered to keep the whole set of transactions in perspective. ...