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In answer to your question, the federal part of the HST that applies to any consideration that becomes payable to the funeral home for the original funeral services supplied under the arrangement is considered to be paid in full where the tax is paid to the funeral home by the beneficiary's estate via separate cheque. ...

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. ...

According to section 153, the value of consideration, or any part of the consideration, for a supply is considered to be equal to: (a) where the consideration or that part is expressed in money, the amount of the money; and (b) where the consideration or that part is other than money, the fair market value of the consideration or that part at the time the supply was made. ...

In determining if an intermediary's service is included in paragraph (l), all the facts surrounding the transaction, including the following factors, must be considered: • the degree of direct involvement and effort of the person in the provision of a financial service referred to in any of paragraphs (a) to (i); • the time expended by the intermediary in the provision of a financial service referred to in any of paragraphs (a) to (i); • the degree of reliance of either or both the supplier and the recipient on the intermediary in the course of providing a financial service referred to in any of paragraphs (a) to (i); • the intention of the intermediary to effect a supply of a financial service referred to in any of paragraphs (a) to (i); and • the normal activities of an intermediary in a given industry (including whether the intermediary is engaged in a business of providing financial services). ...

Notwithstanding that a cooperating brokerage typically represents the interest of the buyer, for GST/HST purposes, the cooperating brokerage is considered to be making a taxable supply of a service to the listing brokerage. ...

The fee paid by the hospital is considered to be part of the consideration for the supply by the Company to the hospital. ...

Single serving of unflavoured milk and pre-packaged muffin Unflavoured (white) milk in a single serving size container is considered to be a basic grocery for GST/HST purposes and hence is usually zero-rated. ...

If the amateur athlete trust distributes property to the athlete, the trust is considered to have made a supply. ...

Each evaluation is designed to meet the Corporations’ clients needs and may include the following services: Medical history and examination conducted by a medical physician Lab work conducted by a nurse or laboratory technician Stress/Resting ECG or a fitness assessment conducted by a nurse or kinesiologist Vision testing performed by a nurse Audiometric testing performed by a nurse Alcohol and drug testing conducted by a nurse Pulmonary function tests and/or chest x-ray conducted by a nurse or an imaging technician The evaluations are industry-specific and depend on the job the candidate is being considered for or the job the candidate is currently holding. ...

In your representation you expressed the opinion that the definition of “property”, considered in the context of the ETA, and specifically in the context of the operation of section 186, should not be interpreted to include a right or interest in money. ...