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It was also stated in our previous letter that subsection 173(1) of the ETA is a provision which applies where a registrant makes a supply (other than an exempt or zero-rated supply) of property or service to an employee or shareholder of the registrant, where the supply is considered a taxable benefit under paragraph 6(1)(a), (e), (k) or (l) or subsection 15(1) of the Income Tax Act (ITA). ...

XXXXX Miles) is considered a type of coupon. The rules found in subsection 181(2) apply to reimbursable coupons that entitle holders to a reduction in the purchase price of taxable goods or services (other than zero-rated goods or services) equal to a fixed dollar amount specified in the coupon. ...

Based on the above, the clearinghouse is considered to be the non-resident issuer of the financial instrument therefore the Partnership is acquiring the financial instrument directly from the non-resident issuer and is consequently not excluded from zero-rating by paragraph (e) of section 1 of Part IX of Schedule VI to the ETA. 4. ...

. •   Thus for HST purposes, you considered the Company to be a "builder" of the complex, as defined in subsection 123(1), and the Company self-assessed the HST as required under subsection 191(3) of the Excise Tax Act. •   The subject property (formerly properties) is a municipal heritage building, and changes to the exterior (excluding preservation) required approval of the Heritage Advisory Committee. •   The XXXXX Municipality granted approval to construct a truncated pitched roof to replace the flat roofs on the subject properties by issuing a permit XXXXX. ...

If the Organization receives municipal designation for purposes of section 22 of Part VI of Schedule V to the ETA and the Organization makes separate supplies directly to consumers of installing, repairing, maintaining or interrupting the operation of a water distribution, sewerage or drainage system that it operates, then the Organization would be considered to be making supplies of municipal services that are not taxable supplies and therefore qualify for municipal designation to claim partial GST/HST rebates. ...

This payment is similar to a special levy by the Club and is considered to be additional consideration for a taxable supply of the use of the facilities provided by the Club. ...

Establishing the City's ITC eligibility requires determining whether the supply of the XXXXX Assets made by the City to the Utility pursuant to the Sublease is a taxable supply for GST purposes (The City is considered to have acquired the XXXXX Assets (under the Head Lease) for the purpose of making a supply of those assets (under the Sublease). ...

As a result the Organization will be considered an NPO for purposes of section 259 where it meets the definition of NPO in subsection 123(1) when read without reference to a government. ...

To be considered a residential unit in this case, the room in the hospital must meet one of the "structural" components described in paragraphs (a) to (c) as well as one of the "functional" components in paragraphs (d) to (g). ...

However, in order for the event to be considered a related convention supply, the client would be required to provide detailed information justifying the nature of the supply as one that is not excluded from the definition. ...