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XXXXX Question: If subscription agents are considered as "principals" (i.e. they do take title to the publications), are the publications being sent by the non-resident publisher "to the recipient at an address in Canada", whereby subsection 143(2) would apply? ... In retrospect, we reviewed this scenario to determine whether the publisher would be considered to be sending the publication to the subscription agent (i.e. the recipient of the supply made by the publisher) at an address in Canada when the publication is actually sent to a third party at an address in Canada at the direction of the agent. ... If a non-resident non-registered company arranges with a non-resident non-registered publisher to send a publication to a third party at an address in Canada, the recipient of the supply is considered to be the non-resident non-registered person and not the third party to whom the publication is sent. ...

As is discussed in GST Policy Statement 182- " Determining the meaning of "Agent" and "Agency"["], a person will be considered and treated for GST purposes as an agent based on fact and the principles of law. ... Does the person separate from its own monies any money received or paid out which is considered to be that of the other party? ... Did XXXXX get the best price and the best credit terms are factors to be considered. ...

Issue 2 The supplies referred to in question 1 are considered to be single supplies that are taxable in their entirety at 7%. ... For wine, pursuant to paragraph (2)(1)(f) of the ETA, anyone who performs all of the traditional activities of mixing the raw materials and/or bottling the final product is considered to be a manufacturer by definition. ... The policy discusses some of the factors that should be considered in the course of conducting a single supplymultiple supplies analysis. ...

As the Vendor has issued an invoice to the Assignee for the full purchase price of both the hardware and the software licences, [ABC] has considered that the Assignee was primarily liable under the Assignment to pay the consideration to the Vendor, and that the Assignee was the “recipient” of the supply and the one who was entitled to claim an ITC for the full amount of GST/HST charged on the Vendor’s invoice. […] […][It is Canada Revenue Agency (CRA)’s position] that the total amount invoiced by the Vendor and paid by the Assignee represents consideration for two different supplies (1) the first being the supply of the Products, title to which was subsequently assigned to the Assignee, and (2) the second being the supply of software licences made to [X], and for which consideration is paid by the Assignee on behalf of [X]. ... Consequently, the Assignee is not considered the recipient of the supply of software licences and is not entitled to claim an ITC for the GST/HST paid for them to the Vendor. ...

Where the Board sends the books to an address in Canada, the GST/HST would apply to both to the selling price of the books and the related shipping charges (the related shipping charges would be considered to be part of the amount payable for the books). ... Accordingly, the shipping of the books is considered to form part of the supply of the books and the same rate of GST/HST applies to both the amount payable for the books and the related shipping charge. ...

Regular sales of property or sales made in a business-like manner as demonstrated by extensive marketing and advertising, or the devotion of extensive time, attention and resources to the sale of the property, would normally be considered as sales made in the course of a business. ... When determining whether the activities of a person are undertaken to achieve a primary goal, factors to be considered include, but are not limited to: 1. the extent to which the activities have common factors (such as the same location, procedures, products, customers or clients, employees, equipment, etc.); 2. whether one activity exists primarily to support another; 3. whether the activities are accounted for and recorded in a single set of records throughout the year; and 4. whether the operations are treated as a whole for purposes other than the GST/HST (e.g., income tax purposes). ...

Strictly speaking, an option to acquire something is not necessarily the same as acquiring the thing itself and an option to acquire something is generally considered to be a supply. ... Therefore, the Optionor is considered to be providing natural resource rights in respect of an unproven property to the Optionee. ...

Therefore, the Loyalty Points awarded to customers as a result of consumption of telecommunication services, on special occasions such as birthdays, or upfront based on the expectation of future consumption of telecommunication services can be viewed as a coupon upon redemption; the awarding of the points to customers is considered a taxable supply that does not attract GST/HST where there is no consideration charged to the customers for the supply. ... Where A Co. treats the coupon as a partial cash payment, the coupon value is considered to be a tax inclusive amount and A Co. should charge the GST/HST on the full consideration for the supply. ...

If an Incoterm is used in an agreement of sale in accordance with its intended circumstances then generally, subject to any evidence to the contrary, the place where legal delivery of the goods occurs can be determined by reference to the where delivery is considered to occur under that Incoterm. ... Pursuant to subsection 6(2) of Division 2 of Part 1 of the Regulations, a supply of IPP (other than IPP that relates to real property or to TPP) in respect of which the Canadian rights can only be used primarily (more than 50%) in participating provinces is considered to be made in a particular participating province if: (a) in the case of a supply for which the value of the consideration is $300 or less that is made through a specified location of the supplier in the particular participating province and in the presence of an individual who is, or who acts on behalf of, the recipient, the IPP can be used in the particular participating province; (b) in the case of a supply that is not determined under paragraph (a) to be made in a participating province, the following conditions are satisfied: (i) in the ordinary course of business of the supplier, the supplier obtains an address (in this paragraph referred to as the "particular address") that is (A) if the supplier obtains only one address that is a home or a business address in Canada of the recipient, the home or business address in Canada obtained by the supplier, (B) if the supplier obtains more than one address described in clause (A), the address described in that clause that is most closely connected with the supply, or (C) in any other case, the address in Canada of the recipient that is most closely connected with the supply, (ii) the particular address is in the particular participating province, and (iii) the IPP can be used in the particular participating province; and (c) in the case of a supply that is not determined under paragraph (a) or (b) to be made in a participating province, the tax rate for the particular participating province is the highest among the tax rates for the participating provinces in which the IPP can be used. ...

Interpretation Bulletin IT-143R, Meaning of Eligible Capital Expenditures provides guidance on what would be considered eligible capital property for income tax purposes. ... This may include certain of its expenses that are considered eligible capital property for income tax purposes. ...