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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. ...

However, because there are specific exempting provisions in the ETA for health care services, those services for which these exemptions apply would be considered to be separate supplies and retain their exempt status. ...

Subsection 141.01(1.2) provides that if a registrant receives an amount that is not consideration for a supply from a government and that assistance can reasonably be considered to be provided for the purpose of funding an activity that involves the making of taxable supplies for no consideration, then the amount is deemed to be consideration for those taxable supplies. ...

A person acting in the capacity of a "band official" in the delivery of band management activities is considered to be acting on behalf of an Indian band or band-empowered entity. ...

To be considered, the quantities and circumstances will need to be verified by the excise duty regional manager for the area. ...