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As with food and beverages, it is also recognized that some products that would be considered to be ingredients by an average consumer have no nutritive value. ... This does not include some products commonly considered food that are often imported and sold as concentrated pastes (e.g. anchovy or tomato paste) in tubes. ... Therefore, algae in a liquid format would not be considered a "beverage". ...

Whether a person is resident in a particular place is a question of fact which can be decided only after all of these factors are considered and each is given its proper weight. XXXXX XXXXX and their families are generally considered residents of Canada for GST purposes and therefore are not eligible to claim a tax refund for visitors. ... In the meantime, XXXXX posted outside Canada are not eligible for the Visitor Rebate Program since they are not considered to be non-residents. ...

A person must first be considered a participant in a particular joint venture in order to be designated as its operator. ... These other responsibilities preclude the trust from being considered a bare trust for purposes of the Excise Tax Act. ... 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. ...

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. ...

If the pet's owner does not accompany the pet on the flight, is the pet considered baggage or freight? ... The excess baggage charge made on a return leg of the round trip in question is considered to be in connection with the passenger transportation service. ...

Interpretation Given Scenario 1 You were inquiring as to whether brokerage services may be considered to be agency services. ... The rules for determining whether a supply is considered to be made in Canada are found in subsection 142(1) of the Act. For example, where goods are delivered or made available in Canada to the recipient, the supply will be considered to be made in Canada. ...

Both types of supplies are considered to be exempt of tax pursuant to section 8 of Part III of Schedule V to the Act. This is because the cost of dual and solo flying time up to the minimum flight training requirements to obtain a commercial pilot's licence is considered to be part of the student's tuition. ... Where the rental of the aircraft is considered to be part of the tuition, it is exempt. ...

If an organization (with no divisions) provides primarily secondary school courses but meets the requirements in both (a) and (b), can it still be considered to be a public college? ... In order to be considered a college, a facility must offer training or instruction in one or more occupations or professions and give degrees or diplomas. In order to be considered a technical institute, a facility must be a college that primarily offers courses in technical subjects. ...

Interpretation Given Provided the house is a single unit residential complex, the house would be considered to be occupied for purposes of paragraph 256(3)(a) of the Act at the time of physical relocation into the basement if the individual can be considered to be dwelling or residing there on a permanent or long term basis. ... Where an individual moves into a partially constructed house on temporary basis, that house would not normally be considered to have been occupied. ... We would advise, however, that the granting of an occupancy permit by a municipality may prove helpful in attempting to determine whether or not a house can be considered to be substantially completed. ...

Further, the fact that a supplier records the amount requested as an accounts receivable in their books of account will not cause that document to be considered an invoice. ... As such, if pursuant to the written construction contract certification by a third party is condition precedent to the payment of the amount, then the document will not be considered an invoice. ... If the written agreement does not contain such a statement, then any document requesting payment would be considered an invoice, thereby triggering GST liability. ...