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H Co. and LP can be considered to be closely related to each other pursuant to clause 156(1.1)(b)(iii)(A) of the ETA as H Co. holds substantially all of the interest in LP pursuant to subsection 156(1.3) of the ETA. ...

In these cases, the value of such gifts and awards would therefore be considered taxable employment benefits notwithstanding the cost to the employer. ...

Workshops, conferences, retreats and seminars are generally not considered to be courses. ...

Policy Statement P-232, Meaning of "Other Arrangements of Prepared Food" (attached hereto), lists 3 criteria describing the characteristics that other arrangements of prepared food must have in order to be considered similar to platters of cheese, cold cuts, fruit or vegetables. ...

Under this provision, a serving of a beverage is considered to be a single serving when the serving is less than 600 mL. ...

Interpretation Given Based on the information provided, since the invoices for the interval meter charges (other than the June 22nd and June 27th invoices) will be issued on or after July 1, 2006 and as such, the GST would be considered payable on or after July 1, 2006, the rate of GST to be charged by XXXXX on the invoices would be 6%. ...

If a medical devices that is included in Part II of Schedule VI to the ETA is imported into Canada, the device is considered a non-taxable importation pursuant to section 6 of Schedule VII to the ETA. ...

In the case of a person who is required to apply to be registered under subsection 240(1), the person is considered a "registrant" under the Act whether or not the person actually registers. ...

Where the supply is tangible personal property, the interest amount included in the lease payment is considered part of the taxable lease payments and GST/HST will apply. ...

A diagnostic service is considered to be the detection and determination of the cause of a disease by means of a test or study procedure and the report of findings. ...