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Where a full ITC is not available to the recipient the transaction will not be considered to be a wash transaction, as the remittance amount would not be completely offset by the amount of ITC. ...

In order to be considered a "qualified application" the application must: (a) be legible and complete, with all fields filled with the exception of the social insurance number which is optional; (b) contain accurate information verified with the identification of the applicant; (c) not be declared fraudulent by the Bank; (d) be received by the Bank no later than one business day from receipt of the application by the Corporation. 11. ...

However, where it is established at a later date that the conditions in section 5 of Schedule VII were in fact not met, for example, where USco charges the customer for the replacement Product as a result of the customer not returning the defective Product within the 30 days, then the importation of the replacement Product would not be considered a non-taxable importation under section 5 of Schedule VII and a correcting entry under the Customs Act would be required. ...

"Is the provision of the rebilling of the optometrist's services and lab's services and the billing of the administration charge considered to be multiple supplies or a single supply of an occupational vision care and eye protection program? ...

Furthermore, the beneficial interest would not be considered real property. ...

In summary, in most situations there appears to be authority to collect GST from the deemed importer; it is a question of fact in which the circumstances of each situation would have to be considered. ...

This supply, which is the exclusive right to XXXXX services relating to the XXXXX during Stage I and Stage II Work, is considered to be a supply of intangible personal property. ...

The following interpretations are based on the assumption that the storage and repair services are considered to be separate supplies for GST purposes. ...

The provision of a single site in a residential trailer park without an interest in the common areas would be considered to be separate from the supply of the mobile home under the policy on single and multiple supplies as set out in Policy Paper P-[0]77. ...

In addition, based on the information provided, when a participant in this joint venture sells his/her undivided interest in the joint venture property, and the rights and obligations attached to this interest, the recipient would be considered to have acquired all or substantially all of the assets required to carry on a business. ...