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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 259(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. ...

Where any activity related to the performance of the service is performed in Canada, the supply of the service is considered to be made in Canada. ...

Where, in its own right as a partnership, LP#1 acquires the Residence for the sole purpose of making taxable supplies of the Residence to LP#2 under the Master Lease, it will be considered to have acquired the Residence solely in the course of commercial activities and will be entitled to claim a full ITC on the acquisition, where all of the other conditions for claiming an ITC are met. ...

In these circumstances, income of the entity is considered to be payable to, or otherwise available for the personal benefit of, its members and the entity would not qualify as a non-profit organization under subsection 123(1). ...

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

Will the Congress be considered a “foreign convention” with respect to the application of the […][GST/HST]? ...

In this case, each would be considered to have paid GST/HST on their respective portion of the purchase, notwithstanding that one party makes the actual payment. ...

For an item to be considered baggage, it must be recognized that the item has the same flight route as the passenger and is carried on the same plane as the passenger. ...

Since the services in question are supplied in Ontario, we considered the manner in which nursing services are regulated by the laws of that province. ...

Therefore, these activities should be considered as involving the supply of exempt nursing services for purposes of the ETA. ...