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8 November 1995 GST/HST Interpretation 11750-5-1 - Bare Trust - Deregistration

In certain situations, a person who is a trustee may be an agent of the beneficial owners and the trust may still be considered to be a bare trust for GST purposes. ...

28 August 1996 GST/HST Interpretation 11680-7[3] - Place of Supply Rules

A universal non-transferable licence of a right to use computer software is considered as a supply of a right to use intellectual property. ...

18 January 1995 GST/HST Interpretation 11645-3-4[1] - Importation of Mail Order Goods by Individual Consumers, Where the Amount of Customs Duties and Taxes have Been Pre-collected by the Non-resident Mail Order Company

Our general understanding of the U.S. mail order business is that they are not generally considered to be carrying on business in Canada, nor do they make taxable supplies in Canada. ...

1 May 1995 GST/HST Interpretation 11830-1[4] - Tax Status of Publications and Memberships

In the context of these transactions, each element may be considered to have a separate use. ...

31 March 1995 GST/HST Interpretation 11865-2 11865-3 - Application of the GST to the Supply of Weight-loss Services

Conversely, if XXXXX does not provide such medical care, they do not meet the definition of a "health care facility" and consequently will not be considered to provide "institutional health care service" pursuant to section 2 of Part II of Schedule V of the ETA. ...

22 March 1995 GST/HST Interpretation 1995-03-22 - Adjusting and Appraisal Services

Insurance appraisals are considered to be essential services used by insurance adjusters and insurers in the process of the settlement of insurance claims. ...

1 April 1996 GST/HST Interpretation 11635-10[1] - Sale of remainder interest in real property

Ultimately, a person is considered as being engaged in a commercial activity based on his/her activity and not based on an ownership of something that could be used in the course of a commercial activity. ...

6 June 1996 GST/HST Interpretation 11850-2[3] - The Implications of the GST on Exempt and Taxable Services Provided by Self-employed Nurses

However, suppliers of any exempt service are not considered to be engaged in a commercial activity for purposes of the GST. ...

1 May 1995 GST/HST Interpretation 11835-2 - Application of the GST on the Supplyof Nursing Services

Consequently, the remuneration received by the resident managers from XXXXX in respect of services provided to handicapped residents is considered to be an exempt supply pursuant to section 2 of Part II of Schedule V to the ETA. ...

1 May 1995 GST/HST Interpretation 1995-05-01[2] - Application of the GST to Supplies of Magazine Subscriptions