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The calculations for the amounts to be advanced are set out in the […][master concurrent lease agreements], and are considered to be prepaid rent. i. ...

Even where this is the case, in some circumstances, the tour package may still be considered to be supplied for an all-inclusive price. ...

The client is also of the view that should the purchase of the services be considered to be an acquisition of the Limited Partnership and not of the General Partner pursuant to subsection 272.1(1) of the ETA, then the General Partner should be entitled to a rebate of tax paid in error. ...

In addition, according to the same decision, when a person offers an early payment discount, and another person takes the discount, the person who offered the discount can be considered to have paid a rebate to the other person. ...

Yours truly, Nancy Jardine Special Provisions- FI Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 “Specified member” is also defined to include a “temporary member of the group during the course of the reorganization…”, although, for purposes of the Interpretation Given, the financial institution is not considered to be a temporary member. ...

Although this service may include some elements that may be considered to be “investigating” or “recommending” regarding the claim, overall, the single supply for which the Company is paid its commission by the policyholder appears to be in essence a service of negotiating and advancing the policyholder’s position to the insurer, and not a supply of “investigating and recommending the compensation in satisfaction of a claim”. ...

Person B has assumed the primary liability to perform the obligations of the lessee under the original lease contract but Person A is still considered the lessee of the vehicle and consequently still has rights and obligations under the original lease agreement. ...

Your concerns and recommendations will be considered further when the requirements under the FI Schedule are reviewed in the future. ...

However, B-039R states that "corporations are considered to be separate legal persons from either an Indian or an Indian band and would not usually be eligible for relief from the GST/HST. ...

The CRA's position is that the service is considered to be acquired on a reserve if the supplier is located on a reserve. ...