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If a cigarette exceeds 102 mm in length, each portion of 76 mm or less is considered to be a separate cigarette. ... Accordingly, when it comes to the issue of a “slim” cigarette that is 120 millimetres in length, it would be considered two “cigarettes” for Excise Duty purposes. ... Conclusion: Based on the information provided, “slim” cigarettes of 120 millimetres in length are considered to be two “cigarettes” for Excise Duty purposes under the Excise Act, 2001. ...

When the restaurant sells the gift card, is it a transaction that is considered a taxable supply made to the retailer? ... When the retailer sells the gift card to the public, is the transaction considered a taxable supply? ... When given as consideration for a supply at the restaurant, the gift card is considered to be money. ...

You would like clarification of the Canada Revenue Agency's (CRA) position regarding yoghurt beverages and whether they are considered milk-based beverages. 2. ... Such ingredients may be derived from milk, but are not considered to be milk. ... Drinkable yoghurts are considered beverages. Where a drinkable yoghurt product has milk as a main ingredient (for example, skim milk) the product is considered by the CRA to be a milk-based beverage. ...

Single ingredient salads which consist of one ingredient and a dressing or seasoning are also considered to be salads. ... Packages of ingredients must include a dressing or seasoning to be considered a salad. Where there is no dressing or seasonings applied to the other ingredients or supplied with or made available with the other ingredients, the supply is not considered a salad. ...

Our XXXXX District Office has advised you that the above packaging is not considered to be a usual covering or usual container for the purposes of section 137 of the Excise Tax Act (ETA) and that since the value of the packaging is considered significant in relation to the value of the entire supply, the packaging is not considered to be incidental for the purposes of section 138 of the ETA. You were advised that the supply is considered a single supply taxable at 7%. ... Your packaging materials are considered to be usual for purposes of section 137. ...

The key point in that section is that the operation of a woodlot could be considered farming, logging, or another type of business, however each case must be considered individually based on the set of facts that apply in that situation. The paragraph further states that if a business’ main focus is the planting, nurturing, and harvesting of trees under a forest management or similar resource plan, it could be considered farming. ... (Footnote 1) Based on this information, forestry may be considered farming and […] [a] farmer can contract out operations and functions and still meet the definition of a farmer as long as they are responsible for the overall farming operation. ...

It is your view that the arrangements, whereby the XXXXX and the XXXXX provide rights to XXXXX to use real property, should be considered a supply by way of lease and not by way of licence. ... Further, the improvements constructed on the property by XXXXX would be considered capital property thereby entitling XXXXX to full input tax credits in respect of such construction costs in accordance with section 209 of the Excise Tax Act. ... The excess amount would be considered an amount incurred by XXXXX on its own behalf that does not reasonably relate to the lease of the property. ...

When supplied as a kit, the kit is considered a single supply which is not a qualifying book for purposes of the Rebate. ... Kit A is considered to be single supply of a training package and all elements are integral to its intended purpose. ... In order to qualify for the Rebate the kit would have to be considered a supply of a book and it is evident upon examination that the supply of the kit is considered to be single supply of a training package and all elements are integral to its intended purpose. ...

Whether services performed by the ISO are considered to be a single supply or multiple supplies under each agreement is a question of fact. ... If it is determined that multiple supplies are being provided by a person, the possible application of sections 138 and 139 should be considered. ... If not, then the ISO’s services would be considered the provision of multiple supplies. ...

Situation 3 For GST/HST purposes, a transfer of possession of property to a person is considered to be a sale only if the person takes possession under an agreement to transfer ownership of the property. ... The current tenure holder will be considered to have possession of the land under an agreement to transfer ownership of the land only at the time that possession is held under an agreement of purchase and sale. ... Situation 4 Land of up to a half hectare that is subjacent and immediately contiguous to a residential building is generally considered to form part of the residential complex as it is considered to be reasonably necessary for the use and enjoyment of the building as a place of residence. ...