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In other words, where a GST/HST return has been filed after this date and it has been processed by the Canada Revenue Agency (CRA), it will be considered to have been assessed and that this satisfies the condition under proposed subsection 141.02(7). ...

The Certificate is considered to be a promotion of the retailer or a gift from the retailer to its customer. ...

As the Product does not fall within any of the exclusions in Section 1, the Product is considered to be zero-rated as a basic grocery pursuant to Section 1 of Part III of Schedule VI. ...

A deposit made by credit or charge card is not considered to have been paid to the registrant until the issuer of the card credits the registrant's account. ...

We understand that after reviewing GST/HST Notice No. 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the Implementation of the New Foreign Convention and Tour Incentive Program (the Notice), you would like clarification on when itemization on an invoice is acceptable for a tour to be considered sold for an all-inclusive price and to qualify as an eligible tour package. ...

A supply of real property is generally considered to be made in the province in which the real property is situated. ...

For purposes of municipal designation, a supply that includes accommodation as one element but also includes other elements such as meals, or personal care services, or laundry, or housecleaning may not be considered an eligible supply of long-term accommodation. ...

The Product is considered to be a green tea beverage. While the Product's ingredients include concentrated XXXXX juice, we consider the Product to be a XXXXX beverage with a hint of fruit (XXXXX% by volume), rather than a fruit-flavoured beverage. ...

The coupons do not entitle the customer specifically to a fixed dollar amount as required to be considered a reimbursable coupon under subsection 181(2). ...

" In this case, Products A and B are both considered to be products that are sold primarily as breakfast cereals, and therefore they do not fall under the exclusion set out in paragraph 1(f) of Part III of Schedule VI XXXXX. ...