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The issuance of a membership is considered to be an element of this supply. ... As such, the Co-op Assoc. is considered to be making a single supply of the land-use rights to the Developer. ...

A facility or part of a facility will be considered a qualifying facility if: (a) supplies 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 (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. ... In addition, because XXXXX does not make facility supplies, the facts respecting the receipt of government funding has not been considered for purposes of establishing whether it meets the requirements described in subsection 259(2.1) for qualifying facilities. ...

Under subsection 141.01(2), the extent to which a property or service is considered to be acquired for consumption or use in a person’s commercial activities is generally based on the extent to which the property or service is acquired by the person for making taxable supplies for consideration. ... Therefore, if [the Financial Institution] and its [subcontractors] are not dealing at arm’s length in the supply of the technology package], it should be considered whether subsection 155(1) may apply to deem [the Financial Institution]’s supply, for GST/HST purposes, to be at FMV, such that it was required to collect GST/HST on the supply based on the FMV. ...

A facility or part of a facility will be considered a qualifying facility if: (a) supplies 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 (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. ... However, as there is no indication in the facts presented above that the Centre makes ancillary supplies or home medical supplies, we have not considered its eligibility for an 83% PSB rebate in respect of these supplies. ...

" Therefore, we must determine whether a Homeowner who enters into the Construction Contract with the Contractor to construct a house on the Home Site is considered to have "engaged" the Contractor to construct a SURC. ... As such, a Homeowner would be considered to have engaged the Contractor to construct a SURC if the Homeowner enters into the Construction Contract with the Contractor to construct a house on the Home Site that the Homeowner had acquired by way of sublease from the Corporation. ...

Under the provisions of 199(2), a charity that uses capital real property primarily in commercial activities is considered to use such property exclusively in commercial activities. ... Supply to Government In some circumstances, a fair and reasonable manner to determine the extent to which improvements are considered to be for making a supply to the landlord would be based on that portion of the tenant's cost of making the improvements that is reimbursed by the landlord. ...

Generally, a financial institution would be considered to be a selected listed financial institution (SLFI) throughout a reporting period in a fiscal year that ends in a particular taxation year of the financial institution, if the financial institution is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) at any time during the particular taxation year, and the financial institution has a permanent establishment in a participating province and a permanent establishment in any other province, at any time during the taxation year. ... The facts and circumstances of each transaction would have to be considered on their own merits. ...

Subsection 3(1) of the IFTA Reg. states: "for the purposes of subsection 4.13(1) of the Act, a licencee, when operating an inter-jurisdictional vehicle, is considered to be registered with the Minister, but only if the licencee, (i) affixes the registration decals or carries a 30-day IFTA temporary permit issued by a base jurisdiction other than Ontario as required under Part VI of the Articles of Agreement under the IFTA; and (ii) places in the motor vehicle the IFTA licence issued to the licencee, or a legible copy of the licence, as required under Part VI of the Articles of Agreement of the IFTA. ... Reg. 22/97, a carrier is considered registered with the Minister for purposes of the regulatory framework and the IFTA, only if it displays a registration certificate and a set of decals in each qualifying vehicle. ...

Gross revenue includes business income, donations, grants, gifts, property income, investment income and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ...

Rather, the certificates entitle the purchaser to monetary discounts and offer items for no charge if another item is purchased; therefore, the certificates are not considered to be gift certificates. ... As the certificates do not offer a reduction equal to fixed dollar amount or fixed percentage amount, the certificates are not considered to be "non-reimbursable coupons" under subsection 181(3). ...