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For a complete explanation of the factors and principles to be considered please see our policy P-051R2. ...

In addition, the XXXXX building cannot be considered eligible property under paragraph 211(1)(c) since the facts indicate that the Town is using the building for its own purposes. ...

For examples of how to determine the person who would be considered to be the constructive importer in various circumstances, refer to GST/HST Policy Statement P-125R Input Tax Credit Entitlement for Tax on Imported Goods available on the CRA Web site. ...

For example, when a lawyer enters into an agreement with a third party while acting as an agent of a client, under the common law of agency, the client, and not the lawyer, is the person considered to have entered into the agreement with the third party. ...

Interpretation Requested You would like clarification as to which dates should be considered as the start and end dates for real estate services that straddle the July 1, 2010 implementation date. ...

Dance is considered to be a recreational activity for purposes of the Rebate. ...

The location of the cellular service is normally considered to be on a reserve when the account is billed to an address on a reserve. ...

Section 180 would not apply in this case because neither the non-resident, NRCo, nor any other person on NRCo's behalf, would be considered to have imported the goods. ...

A request to file a notice of revocation late will be considered on a case-by-case basis. ...

No GST/HST should be charged to customers on the issuance or sale of vouchers that are considered to be gift certificates; however, the GST/HST registrant merchant who accepts the voucher is required to account for the GST/HST payable by the recipient on the value of the consideration charged in respect of the taxable (other than zero-rated) supply of the goods or services. ...