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A mixture of two or more types of nuts is considered to be a snack mixture even if the nuts are not salted. However, mixtures of nuts in their natural state that are not further processed other than washed and/or cleaned are not considered to be snack mixtures and therefore are zero-rated. Nuts that have been roasted, shelled or seasoned are not considered to be in their natural state. ...

Generally, an appliance is considered to be built-in when it is plumbed in and/or hard-wired to the real property. ... A washing machine would not be considered to be part of the real property because its plumbing can be easily attached and unattached. A built-in dishwasher, on the other hand, would be considered to be part of real property. ...

In addition, a combination of one ingredient mixed with a dressing or seasoning(s), which is sold or represented as a salad is also considered to be a salad. Supplies of cut vegetables without a dressing, which are not sold or represented as a salad, are not considered to be salads. ... A product that is only one fruit is not considered to be a salad. Supplies of two or more types of cut fruit in a single container will be considered a salad. ...

The person in agreeing to provide stevedoring services to the recipient is providing freight transportation services, and therefore is considered a "carrier" pursuant to the definition in subsection 123(1) of the Act. Whether the storage service, and the services of loading and unloading provided off-dock, are considered incidental or ancillary to the supply of the freight transportation service is a question of fact. ... Similarly, loading and unloading services provided off-dock by the supplier, under the same conditions, would be considered incidental to the supply of the freight transportation service. ...

XXXXX a person must first be considered to be a financial institution. The XXXXX is considered to be a financial institution pursuant to subparagraph 149(1)(a)(v) of the ETA. ... Section 403 applies to insurance corporations and the XXXXX is considered to be an insurance corporation pursuant to subsection 248(1) of the ITA. ...

When an allowance satisfies the conditions under section 174 of the ETA, the person paying the allowance will be considered to have received a supply and to have paid tax in respect of the supply. Once the person is considered to have paid tax, that person, if a registrant, may be entitled to claim input credits in accordance with section 169 of the ETA, subject to the other requirements and restrictions with respect to input tax credits. ... Employees of XXXXX registrant employers would be considered to have received "unreasonable" allowances for the purposes of subparagraph 6(1)(b)(vii.1) of the ITA. ...

It is important that the amount of time an individual plans to stay be considered an appreciable amount of time, irrespective of whether this period of time is definite or indefinite. What is to be considered an appreciable period of time may be satisfied by demonstrating one's intention to use the place as a residence over a period of time. ... All factors must be considered in determining whether or not a residential complex, unit or condominium unit is inhabited for the purpose of its occupancy as a place of residence. ...

A sale of personal property will generally be considered to occur where possession of the property is transferred pursuant to an agreement to transfer ownership of the property. ... Alternatively, if possession of the property is given under an agreement which does not directly result in the current or intended transfer of ownership of the property, the agreement should be considered to be a lease, license or similar arrangement. ... In the agreements under consideration, possession of the goods is given pursuant to an agreement which does not directly result in the current or intended transfer of ownership of the goods, and as such, should be considered a "lease, licence or similar arrangement" for the purposes of the Act. ...

Interpretation Given The supply of a right to access a database and to use the information stored on that database is considered to be a supply of intangible personal property (IPP) for purposes of the GST/HST. ... However, if the agreement for the supply restricts the access to the database to a particular location or jurisdiction that is outside of Canada, the supply will be considered to be made outside of Canada. ... Note, under the current circumstances, the supply by XXXXX of the right to access and use the information stored on its databases is not considered to be made in a participating province and thus is not subject to tax at the HST rate of 15%. ...

In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. The provision of a spot on a web site, containing an advertisement for a business resident in Canada, is considered to be a service of communicating a message. ... Where any activity related to the performance of a service is undertaken in Canada, the supply of the service is considered to be made in Canada. ...