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It is our view that, since the activities of the CCA are limited to regulatory requirements, the issuance of the insurance policy would not be considered an activity of the non-resident insurer carried on through a Canadian P/E. ...

However, this fact in itself is not decisive and other factors must be considered. ...

In general, when the ETA deems a person to have made a supply of real property, they are considered, solely by operation of statute, to have made a supply of real property even though in fact such a supply has not been made. ...

(For GST/HST purposes, each monthly lease interval is considered to be a separate supply). ...

Since the exempting criteria of section 17 of Part VI of Schedule V to the Act is not met in respect of memberships to the Association because the value of the discounts offered by the Association is considered significant in relation to the value of the memberships, the supply of the memberships by the Association is taxable for GST purposes. ...

Further information with respect to whether a disclosure is considered to be voluntary for GST/HST purposes may be obtained from Mr. ...

It is the Department's position that a person will be considered as an agent for GST/HST purposes based on fact and the principles of law. ...

In this case, each would be considered to have paid GST on their respective portion of the purchase, notwithstanding that one party makes the actual payment. ...

The supply of a copyright is considered to be a supply of intangible personal property (IPP) for purposes of the Excise Tax Act (the "Act"). ...

Our Comments: In this matter, the Court considered the amounts claimed by XXXXX item by item. ...