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In such a case, as long as XXXXX provides XXXXX with satisfactory evidence that GST was paid in respect of the importation of the goods, XXXXX would be considered to have paid the tax and thus be able to claim an ITC to the same extent as would have been the case if it had been the importer of record. ...

Interpretation Given Based on the information provided, we offer the following interpretation: The process of adding information to an existing file, as described above, is considered to be a supply of service for GST/HST purposes. ...

Interpretation Given Based on the information provided we offer the following interpretation: The supplies related to web Hosting and Domain Name Registration as described are both considered to be supplies of services for GST/HST purposes. ...

The wrapper carries the following information: On the front of the label: •   The weight of the bar- XXXXX •   The price- XXXXX •   The message XXXXX •   XXXXX •   All of the above text messages are provided in English and French •   Prominently displayed is the name of an organization "XXXXX XXXXX and the phrase XXXXX •   The website for the group XXXXX On the back of the label: •   The fondue recipe described above •   XXXXX •   The address of the organization featured on the front is enclosed in a box: XXXXX •   the phrase "Made in Canada" along with a Maple Leaf symbol •   A list of ingredients and allergy information •   With the exception of the address, all the information is provided in English and French Interpretation Requested You are asking us to confirm that the supply of the above-described bars of chocolate is considered not taxable under the GST/HST. ...

Considering that XXXXX has contracted to, and will construct an industrial building in Canada, XXXXX will be considered to be carrying on business in Canada and required to be registered for GST/HST purposes. ...

Interpretation Given GST/HST Technical Information Bulletin B-084, Treatment of Used Goods, states: "Where a lessee is obligated under the terms of a lease agreement to pay the lessor for any shortfalls below the guaranteed amount in the vehicle's value at the termination of the lease period, any shortfall in that amount is considered for GST purposes to be additional consideration paid in respect of the vehicle. ...

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

In such cases, the request or application for payment by the contractor will not be considered to be an invoice even if it may be referred to as such, so no tax is payable at that time. ...

Since the product is a combination of XXXXX, that on their own may be considered zero-rated supplies, the product by conjunction, should also be zero-rated. 3. ...

Suppliers of any exempt service are not considered to be engaged in a commercial activity for purposes of the GST/HST. ...