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If the promotional activities carried out by the retailer are in whole or in part related to the distributor's brand recognition, or to the distributor's products in general, rather than solely to specific and identifiable products supplied by the distributor and resold by the retailer, is the allowance granted to the retailer still considered a promotional allowance to which section 232.1 applies? ...

" A resident of Canada, who purchases an automobile in Canada, on behalf of a non-resident recipient, may be considered to be an agent of the non-resident (principal). ...

In any event, Income Tax Rulings and Interpretations has taken the view that a passenger's trip would be considered to have commenced prior to the airplane's actual take off. ...

Some expenses, however, that would normally be considered as services, may be treated as "eligible capital expenditures" under the Income Tax Act (ITA). ...

The officers are not considered by the RCMP to be employees or members of the RCMP. 3. ...

As it appears that XXXXX has not been contracted to prepare a specific list of addresses (which could be considered a supply of a service), it is reasonable to suggest XXXXX is making a supply of intangible personal property. ...

"maintenance fee", etc.) are considered to be part of the consideration for the supply of the real property and therefore, take on the same tax status, in this case that being GST exempt. ...

The following issues were considered by your office: (1) Which of the two bodies (if either), is entitled to an input tax credit or a rebate? ...

Where a default by a purchaser occurs after the date of possession, and as a result the vendor requires the purchaser to vacate the property, the vendor would be considered to have repossessed the unit from the purchaser. ...

The levies at this point are not considered to be in respect of a supply. ...