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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. ...

Rather, all the factors pertaining to XXXXX operations must be considered. ...

As such, this benefit could not be considered a secondary or unintended consequence of membership and is therefore not an indirect benefit. ...

As such, this benefit could not be considered a secondary or unintended consequence of membership and is therefore not an indirect benefit. ...

Federal Sales Tax New Housing Rebate Given that the XXXXX and XXXXX owned residential condominium units prior to 1991 and are considered builders, the FST New Housing Rebate will be available in accordance with subsection 121(3) of the Act provided the rebate was not previously paid to any other person entitled thereto. ...

To the extent that the statements of fact contained in the ruling are not supported or are contradicted by documents to which Revenue Canada has not had access, this ruling will not be considered binding upon the Department. ...

Our understanding is that it is unlikely that such services would be insured services covered by the provincial health insurance plan, and that XXXXX would not be considered a "provider" for purposes of the provincial health insurance plan legislation. ...