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Our comments: The wider door may be considered to be a special feature or adaptation. ... Our comments: Providing wider aisles (floor) may be considered a special feature or adaptation. ...

They advised us that a number of factors must be considered in making this determination and that each case must be examined in light of the particular facts. ... Many of the items in your list (e.g. garbage removal at the construction site, porta-pottie rentals, telephone calls relating to construction contractors, hotel accommodations and travel amounts paid to contractors) would generally be considered to be "in respect of" the acquisition of land and construction of the building and hence would form part of the ACB. ...

Interpretation Given Based on the information provided, your supplies of Web site design, Web site hosting and domain name registration are considered by the Canada Customs and Revenue Agency (CCRA) to be supplies of services for GST/HST purposes. ... With respect to your supply of a Web site hosting service, this service is considered to be a supply of a "computer-related service" for purposes of the place of supply rules. ...

As Part I of Schedule VI does not have provisions that zero-rate these items, we also considered the zero-rating provisions for medical devices listed in Part II of Schedule VI. ... Human tissue and human biopsy imported into Canada for testing purposes would generally not be considered to be a prosthesis for purposes of section 25 as they are not used to replace a missing part of the body, correct a physical deformity or malfunction, or support a weak or deformed part of the body. ...

An endorser can and likely would be considered to be a sponsor for the purposes of section 135. ...

Every combination of eligible corporation and eligible Canadian partnership, among the names included, will be considered to have made the election (or to have revoked the election) with respect to supplies made between them. ...

In other words, an organization which has not been empowered by a legislative statute to regulate a particular profession or trade will not be considered to be a regulatory body for the purposes of section 6 of Part III. ...

. […][Description of camp activities related to medical condition A] RULING REQUESTED You would like to know if [medical condition A] is considered a disability under the ETA in order to determine whether subparagraph 1(f) of Part V.1 of Schedule V applies to the Charity’s [camps]. ...

Accordingly, section 170 would not be considered to have prevented Corp B from claiming an ITC in respect of its lease of the vehicle that has been provided for the exclusive personal use and enjoyment of one of its employees. ...