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When an agreement states that the deposit is not refundable and in actual practice, the person exhibits flexibility and provides a partial refund, the portion of the deposit retained would then be considered to be a forfeiture and tax would be payable at the time of the forfeiture on the amount. ...

In such a case, as long as the non-resident provides the registrant with satisfactory evidence that GST/HST was paid on the goods at the time of importation, the registrant may be considered to have paid that tax and thus be able to claim the ITC to the same extent as would have been the case if the registrant had been the importer of record. ...

Commercial businesses are not considered to be bona fide institutions or associations for the purposes of section 30 of Part II of Schedule VI to the Act and supplies of braille products and other articles specially designed for blind individuals are not zero-rated under this provision when supplied to or by these recipients. ...

Interpretation 2 The documents outlined in paragraph 4 of the information provided would not, on their own, be considered evidence satisfactory to the Minister of the exportation of the property by the recipient for purposes of paragraph 1(d) of Part V of Schedule VI to the ETA. ...

The portion of the associate physicians' XXXXX fees not returned to them by the group of principal physicians is considered to be management fees, i.e., consideration for a taxable supply. ...

The meal vouchers issued by the Charity are considered to be coupons for the purposes of section 181 of the Act. ...

If the person liable to pay tax under section 212 ("importer of record" for Customs purposes) is not the de facto importer of the property, that person would not be entitled to claim an ITC for Division III tax paid as the person is not considered to have imported the property into Canada. ...

The person to whom a supply is made may, in general terms, be considered to be the recipient of the supply. ...

Interpretation Given Based on the information provided, we offer the following interpretation: Developing and implementing custom software where the client owns the software upon completion, is considered to be a supply of a service for GST/HST purposes. ...

As such, the amount of coins that is deposited is the amount that is considered to have been paid for the particular telephone call. ...