Search - considered

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. ...

Supplies of unbottled water are considered to be standard municipal services. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ...

The definition sets out three principle criteria that an organization must meet in order to be considered a vocational school: 1) The organization must be established primarily to provide correspondence courses or instruction in courses, that develop or enhance students' occupational skills; 2) The organization must be operated primarily to provide correspondence courses, or instruction in courses that develop or enhance students' occupational skills; and, 3) The correspondence courses or instruction in courses must develop or enhance students' occupational skills. ...

In such circumstances, the employer would generally be considered to be making a supply of property or services to the trust for which the trust, as recipient of a taxable supply, based on subsection 165(1) would be required to pay tax calculated on the consideration for the supply. ...