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He then justifies his conclusion by indicating that the program would be considered an exchange of money under the word "otherwise". ... The tokens in question are tickets as they are evidence of a right and are therefore considered coupons in section 181. ... Coupons, such as the tokens in question, which can be used for taxable as well as exempt supplies are considered "other" coupons. ...

XXXXX does not meet the definition of "private vocational school" in section 2 of the Private Vocational Schools Regulation Act, because it is not considered to offer instruction in any vocation. ... The document is considered to be prescribed by federal or provincial regulation if the regulation contains a description of the document and the circumstances in which it can be issued. ... The supplier is considered to be a non-profit organization or a charity if it fits the definition of "non-profit organization" or "charity" in subsection 123(1) of the ETA. ...

However, it appears that refugee claimants would be considered as residents of Canada. ... However, as stated above, it appears that refugee claimants would be considered as residents of Canada. ... However, as stated above, it appears that refugee claimants would be considered to be residents of Canada. ...

Therefore, providing access to the internet and hosting or rental of website space are considered to be supplies of telecommunication services. ... A service of providing webpage design is considered by the Department to be performed at the location of the supplier. ... The TIB B-039R also outlines when an entity is considered to qualify as a "band" or "band empowered entity". ...

Therefore, providing access to the internet and hosting or rental of website space are considered to be supplies of telecommunication services. ... A service of providing webpage design is considered by the Department to be performed at the location of the supplier. ... The TIB B-039R also outlines when an entity is considered to qualify as a "band" or "band empowered entity". ...

With respect to a particular supply of TPP, the terms of the contract for the supply and all relevant facts must be considered. ... However, the deeming rule under section 3 of Part II of Schedule IX to the ETA must also be considered. ... Therefore, if you act as an agent in making a taxable supply on behalf of an artisan, it is the artisan who is considered to be making a taxable supply to the recipient and you, as an agent are considered to be making a taxable supply of your services of acting as agent to the principal. ...

In order to be an operator of a joint venture for purposes of the election, a registrant must first be considered a participant in the joint venture. ... For purposes of the section 273 joint venture election, a “bare trust” which is a bare trust at law cannot be considered the operator of a joint venture. ... Generally, an agent is considered to be an extension of the principal and makes or acquires supplies on behalf of the principal who for GST/HST purposes is considered to have made or acquired the supplies. ...

Number 2 is not considered to be a "brochure or pamphlet". In this case, the determinative factors do not clearly establish that this publication is not a brochure and, for this reason, the three additional factors must be considered before a proper determination can be made. ... Therefore, based on the size of the publication, it is considered to be a "printed book". ... Furthermore, Number 7 was published with an XXXXX number, indicating that it is considered to be a book by international standards. ...

If barter units were considered gift certificates, this amendment would not have been necessary. ... Therefore, the supply of a barter unit is not considered a financial service. ... In short, the trade credits at issue are not considered to be store credits. ...

XXXXX is not considered to have supplied a commercial service in respect of the XXXXX to their owners. ... To be considered a commercial service, there must be a functional relationship between the service and the property. ... Based on the information provided, the filling of the XXXXX with XXXXX would not be considered a supply of a service in respect of the XXXXX. ...