Search - considered

Whether the supply of the gift certificate to another person is considered a supply by Company B or the corporation depends on the circumstances-i.e. whether or not there is an agency arrangement. Agency (supply considered made by Company B) Where the corporation is an agent at law of Company B (i.e. the principal), the supply of the gift certificate to another person would be considered to be made by Company B and not by the corporation (i.e. the agent). ... Consignment arrangement (supply considered made by the corporation) Where the arrangement is one of consignment, the corporation would be considered to have made the re-supply of the gift certificate to another person (and Company B would be considered to have made a supply to the corporation immediately before); and, as in Scenario 1, each supply would be deemed not to be a supply. ...

The aforementioned factors are not individually conclusive in their own right and must be considered as a whole. As well, the factors listed are by no means the only ones that may be considered and other factors may be relevant depending on the circumstances. ... Based on the facts, however, entitlement to a rebate must be considered under section 256. ...

The bagels are considered as unsweetened baked goods, the muffins are considered as sweetened baked goods. ... The supply of a package that contains less than six baked products, such as a package that contains three bagels and two muffins, would be considered a supply taxable at 7% or 15% as applicable pursuant to paragraphs 1(m) or 1(q) of Part III of Schedule VI to the ETA. ... Also, the supply will fail the test of the postamble of paragraph 1(m) as the package cannot be considered as a whole to be unsweetened bread products. ...

However, where a portion of that land is used in commercial activities, such portion is usually not considered to be reasonably necessary for the use and enjoyment of the building as a residence. ... Regardless of the foregoing, where any portion of the land is used for commercial activities, such a portion is usually not considered to be reasonably necessary for the use and enjoyment of the building as a residence. ... All relevant criteria should be considered in making a determination. ...

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. ... Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, would be considered to be a food or beverage by the average consumer. ... 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. ...

Interpretation Given A person must first be considered a participant in a particular joint venture in order to be designated as its operator. ... As a result, such a corporation would not be considered as a participant and thus, an operator, of the joint venture for purposes of the section 273 election. ... Each case will be looked at on a case by case basis to determine whether the duties vested in a particular nominee corporation or a trust referred to as a bare trust are sufficient to be considered managerial or operational control. ...

Whether services performed by the Investor are considered to be a single supply or multiple supplies under the [Program] 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 Investor’s services would be considered the provision of multiple supplies. ...

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. Conversely, if the printed book supply is incidental to the supply of the other item, then no part of the supply will be considered to be that of a printed book. ... In the event that a printed book and another item are considered to be two supplies, rather than a single supply of a new item, and neither supply is considered to be incidental to the other, then it will be necessary to allocate the consideration between the part attributable to the book and the part attributable to the other item. ...

Such materials will be considered a supply of tangible personal property. ... The home is considered to be real property for purposes of Schedule IX to the Act. 2. ...

We have reviewed the Question and Answer data base and, in our view, we have not taken the position that student councils are always to be considered as separate from their related school authorities. ... Other issues may be relevant in individual cases, and each situation should be considered on a factual basis. Thus, the answer clearly indicates that in some instances, a student council may be considered to be part of a school authority, rather than being considered a separate person for GST purposes. ...