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., a taxable supply for nil or nominal consideration), the application of subsection 141.01(4) must be considered. ... If in situation 2 or 3 the charity provided a promotional service to the corporation as consideration for the supply of the automobile or the building and the deeming provision in section 135 did not apply, the application of subsection 153(1) of the Act must be considered. ...

Future sale of the complex Sales of real property (including a residential complex) made in Canada are considered to be taxable supplies for purposes of the ETA unless a specific provision applies to exempt them. ... Pursuant to paragraph (c) of the definition of "residential complex", where a premises described in paragraph (a) is owned by or has been supplied by way of sale to an individual and is used primarily (i.e., more than 50%) as a place of residence of the individual, the whole of the premises is considered to be a "residential complex". ...

Therefore, to the extent that XXXXX acts as agent in making a supply on behalf of the principal, it is the principal who is considered to be making a taxable supply to the recipient and XXXXX, as agent, is considered to be making a taxable supply of its service of acting as agent to the principal. ...

The CCRA has indicated that a concurrent lease where the agreement is considered to be a lease will be considered to be an operating lease for GST purposes. ...

Among the factors that would be considered are the specific provisions in the contract. ... In our telephone conversation, you indicated that you would like our comments on whether the activities performed by the nurses in scenarios A and B would be considered to be "nursing services". ...

Application of GST/HST to telecommunications channel Pursuant to subsection 136.1(2) of the ETA, the supply of a telecommunication service of granting to the recipient sole access to a telecommunications channel for transmitting telecommunications between a place in a particular province and a place in another province is considered to be separate supplies made in each province. ... Where the telecommunications facilities are not all located in XXXXX and the invoice is not sent to an address in a province (e.g., the address is in the state of Maine), the supply will be considered to be made in a non-participating province pursuant to section 144.1 of the ETA and subject to the GST at a rate of 7%. ...

A supply of an advertising service The term "advertising" is not defined in the ETA, however, the Canada Customs and Revenue Agency (CCRA) has provided an explanation as to what is generally considered to be an advertising service for GST/HST purposes in section 4.5.3, Exports- Services and Intellectual Property of the GST/HST Memoranda Series (copy enclosed). ... In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ...

Considered on its own, the service of accepting the use of a credit card as a method of payment in return for a credit card surcharge falls within the definition of “financial service” in subsection 123(1) under paragraph (i) thereof, which refers to “any service provided pursuant to the terms and conditions of any agreement relating to payments of amounts for which a credit card voucher or charge card voucher has been issued”. ... The situation in which a customer chooses to pay by credit card and thereby incurs a credit card surcharge is considered to be comparable to the situation in which a customer chooses to pay by instalment and thereby incurs a financing charge. ...

Interpretation Given Subsection 273(1) provides specific conditions a person must meet to be considered as the "operator" for the purposes of the election. ... Under subsection 27(6) of the New Harmonized Value-Added Tax System Regulations, No. 2 (the Regulations), where the operator has made a joint venture election with a participant that is a large business, the operator of the joint venture is considered to be a large business in respect of an acquisition or bringing in of specified property or service in Ontario or British Columbia made on behalf of the participant. ...

" In other words, a supply of IPP could be considered to be made in Canada even if it is not actually used in Canada. ... Supplies that are listed in Schedule VI are zero-rated, which are still considered to be taxable supplies, but subject to the GST/HST at the rate of 0%. ...