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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. ...

Since the Corporation does not make facility supplies, the facts respecting the receipt of government funding or the nature of the accreditation, licence, or other authorization of the group homes have not been considered for purposes of determining whether it meets the other requirements set out in subsection 259(2.1) for qualifying facilities. ...

Since the Corporation does not make facility supplies, the facts respecting the receipt of government funding or the nature of the accreditation, licence, or other authorization of the group homes have not been considered for purposes of determining whether it meets the other requirements set out in subsection 259(2.1) for qualifying facilities. ...

This section clarifies that a cosmetic service supply, and a supply of any property or service in respect of a cosmetic service supply that is not made for medical or reconstructive purposes, are not considered basic health care and are excluded from the exempting provisions (other than section 9) in Part II of Schedule V. ...

It is important to note that whether a supply may be considered an "insured service" for purposes XXXXX or whether funding for a supply is made under the authority of XXXXX are not factors for purposes of section 9 of Part II of Schedule V to the ETA. ...