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For GST purposes, an amount is considered to be a reimbursement (i.e., Policy Statement P-075: Allowances and Reimbursements) if the payment by the person to the individual is to repay the individual for purchases made on behalf of the person's business. ... Therefore, where the amount paid by the person meets the aforementioned conditions and the reimbursement includes GST, the tax will be considered to have been paid by the person by virtue of section 175 of the ETA. ... Conversely, where the company is solely responsible for all charges and makes the necessary payments on account to the card issuer, the transaction cannot be construed as a reimbursement to the card member since the amount does not satisfy the conditions to be considered a reimbursement under Policy Statement P-075. ...

This service is not considered a financial service and is therefore taxable. 3. ... This service is not considered a financial service and is therefore taxable. [3]. ... Such a transaction is considered to be "an avoidance transaction" and includes an arrangement or an event. ...

It should be noted that products which qualify and are labelled as "nutritional supplements" or "meal replacements" pursuant to the Food and Drugs Act and Regulations are considered food or beverages for purposes of section 1 of Part III of Schedule VI to the ETA. ... Put differently, products would be considered food or beverage if they would be consumed by an average consumer at times when food or beverages are typically consumed, such as at mealtimes or for a snack. ... Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, would be considered to be a food or beverage by the average consumer. ...

A supply of IPP can be considered to be made in Canada even if it is not actually used in Canada. ... Where the supply of software maintenance as described is included in the software licence, it is considered to be part of a single supply of the software. However, where the supply of maintenance is acquired separately, it is not considered to be part of the single supply of the licence to use the software. ...

Supplies made by electronic means (including digitized products) are considered to be either an IPP or a service. ... In the case of multiple supplies, where the supplies are not considered incidental to another, the tax status of each element would have to be considered separately. ... In general, a non-resident person must have a significant presence in Canada to be considered to be carrying on business in Canada. ...

If electricity, gas, or steam is used in any of these vehicles, they are considered specified energy and would be subject to the RITC requirement. ... The fuel used by a forklift placing the raw materials on the front end of the production is considered to be production. However, moving finished goods from the production area to storage or shipping is not considered to be production. ...

Section 185 Your letter referred to the possibility that because PHSPs are generally recognized as plans in the nature of insurance, the payment of PHSP benefits by an employer could be considered a supply of a financial service. ... Consequently, the administrator’s service would not be considered an exempt financial service and would be subject to the GST/HST at the appropriate rate determined in accordance with the provincial place of supply rules. ... Alternatively, when a plan administrator provides stop-loss coverage in respect of one or more benefits contained in a PHSP, the administrator may be considered to be a person at risk in respect of the plan. ...

Generally, it requires a determination of the person who is considered to be the constructive or de facto importer as explained below. ... The determination of whether a non-resident person is considered to be carrying on business in Canada for GST/HST is a question of fact requiring consideration of all relevant facts. ... A non-resident supplier who is not considered to be carrying on business in Canada for GST/HST purposes may still be able voluntarily register in certain circumstances. ...

[this question assumes that the house is considered newly constructed based on the fact that the property was moved to a new lot, affixed to that lot, and renovations were completed. ... As such, the parents are constructing a residential complex and would be considered builder(s) as defined under subsection 123(1) of the ETA. ... Therefore, regardless of whether the house is sold or rented, the house is considered to have been constructed in the course of the parents' commercial activity. ...

., the amounts paid are not considered to be taxable benefits to the employees); and c) despite the wording in the agreement with respect to the potential for adjusting the amounts, vouchers are not required from each employee. ... With this in mind, we have also determined that the amounts paid by the employer pursuant to article XXXXX of the agreement will be considered to be "allowances" for GST purposes. ... To summarize, we therefore say that all the amounts paid by the employer pursuant to article XXXXX of the agreement are considered to be allowances for GST purposes which amounts would likely be deductible by the employer for income tax purposes. ...