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Rather, these discounts offered to all purchasers of a particular product over a specific period of time are considered price reductions offered at the point of sale. ...

Since a postage stamp is considered a transportation service for GST/HST purposes and not personal property, the determination of whether tax relief applies is dependent upon the conditions set out in B-039R. ...

The supply of products described in (a) above is considered "not suitable for immediate consumption", as they are in a raw to semi-cooked state. ...

Generally, a non-resident must have a significant presence in Canada to be considered to be carrying on business in Canada. ...

Individuals whose vision can be corrected by eyeglasses or contact lenses to exceed these criteria are not considered to be legally blind. ...

Consequently, as the threshold amount for year 3 is based on the consideration for taxable supplies in years 2 and 1, it can be concluded that a person cannot be considered to be a specified person under the definition in paragraph 225(4.1)(b) of the Act in a reporting period in its first fiscal year. ...

The federal government is a public sector body that is registered for GST/HST purposes as one entity consisting of all organizations considered to be departments within the meaning of section 2 of the Financial Administration Act (the FAA). ...

The alternate treatments were considered in Scenario 1 under the subheadings, "Property primarily for the personal use and enjoyment of the individual" and "Property not primarily for the personal use and enjoyment of the individual". ...

If it were determined that a single supply is being made by Canco to USCo, based on the information provided, it would appear that the supply would be considered to be a single supply of advertising that would be zero-rated under section 8 of Part V of Schedule VI to the ETA. ...

XXXXX the question you raise with respect to paragraph 8 is whether the supplier/manufacturer XXXXX could be considered as having paid a rebate to the customer, albeit through the retailer. ...