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In this instance, the footwear would be considered taxable at a rate of 7% as footwear suitable for the use of the general public and not for crippled, deformed feet or other similar disabilities. ...

The Regulation merely lists certificates or other documents issued by other persons that are to be considered as lifeguard certificates or assistant lifeguard certificates for purposes of the Regulation (i.e., the safe operation of public swimming pools). ...

Section 144 of the Excise Tax Act states that goods that have been imported but have not been released before the goods are supplied (e.g. delivered or made available to the recipient of the supply), would be considered to have been supplied outside Canada. ...

Therefore, the dealer would be considered the defacto importer, that is, the person who causes the importation of the van with the kit. ...

The lots sold to individuals were priced on the basis of factors similar to those that would have been considered by a private developer in the same circumstances. ...

You state that you were told that as you had not paid GST on your initial acquisition of the land, it was not to be considered for housing rebate purposes. ...

A contractor is normally considered to be supplying construction services to the person and not supplying real property by way of sale. ...

In this instance, the footwear would be considered taxable at a rate of 7% as footwear suitable for the use of the general public and not for crippled, deformed feet or other similar disabilities. ...

Single Supply or Multiple Supplies We have considered the facts of this case in light of the Policy Statement No. 077. ...

Answer: The XXXXX is non-transferable, non-refundable (except if none of the coupons are used), it is sold for a single consideration and it is issued for a specified period of time, therefore, it is our opinion that the XXXXX is considered a single ticket. ...