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Effective April 24, 1996, if an agent or auctioneer is making sales (other than an exempt or zero-rated supply) of tangible personal property on behalf of a principal who is not required to collect tax (normally a non-registrant), the agent or auctioneer is considered to have made a taxable sale to the customer. ...

In accordance with Policy Number P-069, the portion of land that is associated with the part of the building used in the music lesson business would not normally be considered reasonably necessary for the use and enjoyment of the residential complex as a place of residence for individuals. ...

The customer is billed a monthly flat rate charge to retain the dedicated channel service, which is considered to be the fair value of the service. ...

In the case at issue, the person considered to be the supplier for the purposes of the Act would be the auctioneer or the principal, as explained above under the subtitle "Whether Auctioneer or Principal Accounts for Tax". ...

For purposes of these acts, it is clear that fishing, or services related to fishing, are not considered to be "offshore activities". ...

The penalty fees are outlined in the agreement and are considered necessary to cover the company's administrative costs. ...

. •   The National and each of the Branches is a separately registered charity and each is considered a separate "person" for GST purposes. •   The National's responsibilities include acting as the sole distributor of all the XXXXX national programs, products, services and activities to the Branches. •   Revenue is generated through the sale of awards, literature, equipment and merchandise, grants, and donations and miscellaneous fund raising. •   XXXXX of the National's revenues are derived from the sale of awards and literature to the Branches. •   Currently the sale of literature by the Society is treated as the sale of new goods so that the GST is charged. ...

With this in mind, the following interpretation is requested: 1) Whether, for purposes of determining XXXXX ITC entitlement, the 6/106 factor method of calculating the deemed tax paid on employee reimbursements allows XXXXX to include in the calculation expenses for which no tax was charged to the employee; and, 2) Whether, for purposes of claiming the credit under this method, XXXXX "miscellaneous" expense column is considered a single "category of expense", or rather several categories of expenses (thereby requiring that each category of expense under that column satisfy the "all or substantially" test). ...

Streamlined method In order to streamline the operation of the tax for sponsors of taxable conventions, 4 per cent of the 7 per cent tax normally applicable to an admission to a taxable convention will be considered to be "reasonably attributable" to the provision of the convention facility or related convention supplies. ...

Further to this, we have considered each Vendor as a separate person for GST purposes. ...