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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. ...

They are not considered to be special features incorporated into or adaptations made to the vehicle for the purpose of its use by or in transporting an individual using a wheelchair. ...

If XXXXX is eligible to claim ITCs with respect to tax paid on such postage costs, should the current allocation method or the proposed allocation method be considered fair and reasonable for purposes of subsection 141.01(5) of the ETA? ...

Whether there is an agency relationship between the XXXXX Auctioneer and the principal is a question of fact; however, the following are considered to be essential qualities of an agency relationship: 1. ...

., a tour operator], it is not considered to be a tour operator. Therefore, for purposes of our response, when we discuss the legislation as it relates to a tour operator, it includes a travel agent/travel agency only when it acts as a principal [i.e., not as agent]. ...

While the applicability of an election pursuant to subsection 167(1) is a question of fact in each case, the supply by a partnership of an undivided interest in the partnership property to the two individual partners would not be considered to be a supply of a business or part of a business, and as such, the election under subsection 167(1) would not be available. ...

Based on the facts provided the supplies made by the Client to [NonResACo], as described above, are considered to be supplies of advertising services for GST/HST purposes. ...