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., residential units) that must be considered in determining whether all or substantially all of the lessee's supplies of property are supplies of the complex that are exempt under section 6 of Part I of Schedule V to the ETA. ... Since OPCO initiated the construction of residential complexes prior to selling the real property on which the complexes are situated, OPCO is also considered a builder for GST/HST purposes. ...

., residential units) that must be considered in determining whether all or substantially all of the particular OPCO's supplies of property are supplies of the complex that are exempt under section 6 of Part I of Schedule V to the ETA. ... If any OPCO initiated the construction of a residential complex prior to selling the respective real property on which the complex is situated or leasing the real property to a particular LESSOR, that OPCO would be considered a builder for GST/HST purposes. ...

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 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. ... In other words, supplies made outside the qualifying facilities would not be considered facility supplies. ...

The interrelationships among the various elements of the agreement, the purpose of an agreement, the needs of the customer, and the economic reality of the agreement are among the factors considered to determine whether an agreement provides for a single supply or multiple supplies. ... If the predominant element of the single supply is determined to be a health care service, then the supply as a whole will be considered a health care service. ...

Persons engaged in exempt, or non-commercial/non-exempt activities are not considered to be engaged in a commercial activity and are not required to charge GST in respect of supplies made in the course of those activities. ... As such, XXXXX will be considered to be engaged in a commercial activity in respect of all of its activities where it carries on these activities in an organized and structured manner, except to the extent that it is involved in a non-commercial activity. ...

In these cases the examination by a physician or the review of a patient’s medical records by a physician were considered to be medical care for purposes of the definition of “health care facility.” ...

In addition, section 1.2 of Part II of Schedule V must also be considered. ...

Where the above conditions have been met, your eligibility to claim an ITC for the GST paid on the truck also depends on whether the truck is considered to be a motor vehicle or a passenger vehicle, the extent to which you use the truck in your commercial activities and the time limitations in section 225 for claiming an ITC. ...