Search - considered

Put differently, products would be considered to be a food or a beverage if they would be consumed by an average consumer when food or beverages are typically consumed, such as at mealtimes or for a snack. ... There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ... The vitamin-type Product emphasizes the vitamin A, C and E content on the label. •   Often when a product is marketed as a dietary supplement, the label will list separately those components that are considered "active" (i.e., considered to contribute to the therapeutic effect) and "non-active" ingredients (i.e., those that do not contribute to the therapeutic effect). ...

If a non-resident individual such as in the situation described authorizes another individual to take delivery of the non-resident's vehicle and to export it on the non-resident's behalf, that other individual would be considered under the law of agency to be acting as an agent on behalf of the non-resident in performing those actions. In this case, for purposes of the rebate under subsection 252(1) of the ETA, the delivery of the vehicle to the non-resident's agent would be considered to be a delivery of the vehicle to the non-resident and the export of the vehicle by the non-resident's agent would be considered to be an export of the vehicle by the non-resident. ...

The amount of tax the employer is considered to have paid depends on the amount of the reimbursement. ... Please note that the exhibitor is considered to have paid the tax at the time the reimbursement is paid to the employee. ... As such, the exhibitor is considered to have paid the tax incurred by the employee at the time that the exhibitor reimbursed the employee. ...

Interpretation Requested You would like to know the province in which the goods would be considered supplied in the scenarios described above pursuant to the rules in Part II of Schedule IX to the ETA. ... If not, then delivery of the goods to the Recipient would be considered to occur in [Participating Province X] when the carrier picks up the goods at the premises of the supplier and the supply would be made in [Participating Province X] and subject to HST at a rate of [...]%. ... To determine the province in which the goods are considered to be delivered to the Recipient in both of these scenarios would require consideration of all relevant facts and documentation. ...

XXXXX is considered a "container operator" which, as defined in the Canada Border Services Agency (CBSA) Memorandum D3-7-1, means, "a person or a company who is a lessor of cargo containers classified under tariff item No. 9801.10.00, for use in international service. ... However, for purposes of section 144, the containers in this case are considered to have been delivered or made available to the recipient after their release. ... The containers in this case are considered to have been imported temporarily when they physically enter Canada and are considered to have been released at that time. ...

If the supply of the other item is incidental to the supply of the printed book, then the entire product will be considered to be a printed book. ... Clip-ons, sun-clips and flip ups are considered specially designed accessories for zero-rated prescription eyewear. ... These parts are considered generic since they can also be incorporated into non-prescription eyewear. ...

There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ... Rather, these products are represented as being for another purpose and so are not considered to be basic groceries. ... Products with warnings related to consumption are generally not considered to be a food. ...

B-039R states that an entity will be "considered" to be owned by bands when bands hold all or substantially all of the memberships of an entity. ... Consequently, as a membership interest in an entity is comprised of certain membership rights, it is necessary to examine those rights to establish whether the members may be considered as owners. ... Where this condition is met, as in the case of XXXXX, an entity will be considered to be owned by bands. ...

If the deemed sale is not exempt, the individual is considered to have collected tax on the deemed sale calculated on the fair market value of the farmland at the time of the appropriation. ... Where an individual's GST/HST registration is cancelled, the change-in-use rules found under paragraph 207(1)(a), as discussed above, would have to be considered to determine whether the individual is considered to have collected any tax. ... If the sale is exempt, an individual would not be considered to have collected tax on the fair market value of the farmland under subsection 190(2), nor would a GST/HST registrant individual be considered to have collected tax under subsection 207(1). ...

We also understand that you do not have an agreement at this time for us to review to confirm whether a particular supply provided may be considered a financial service. Interpretation Requested Are third party collection services provided by a person at risk, or a person closely related to a person at risk, considered supplies of financial services? ... In order for a supply to be considered to be a financial service it must first be a supply included in paragraphs (a) to (m) of the definition of "financial service" in subsection 123(1). ...