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On the other hand, if, after application of the Single and Multiple Supply Policy, it was found that the supply of the assessment test and the tutoring service together were two separate supplies, section 138 of the Act should be considered to determine if it is applicable. ...

Where the wedding cake is part artificial and part real and where the real part is provided by the customer, it is considered to be a supply of a decorating service and, therefore, is subject to GST/HST. 5. ...

In reaching this conclusion, we considered three important issues: (i) whether the expenses for which the reimbursements were paid were incurred jointly by the Corporation and the Association, or (ii) whether the Corporation incurred a portion of the expenses, for which it was reimbursed, as an agent of the Association, and (iii) whether the Corporation made a taxable supply in return for the reimbursements. ...

., the period which possession or use is provided under the agreement) is considered to be a separate supply of the property made for the lease interval. 2. ...

A product or substance will be considered a "drug" for purposes of section 3 of Part I of Schedule VI to the ETA where it: •   has a Drug Identification Number ("DIN") for purposes of the Food and Drugs Act; •   is intended for human use, as demonstrated by the product labeling and marketing scheme; •   is for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder, or other abnormal condition, for the relief of pain or suffering, or to control or improve any physiologic or pathologic state (i.e., therapeutic use), as demonstrated by the product labeling and marketing scheme; and •   is used in or on the living body, i.e., in vivo. ...

The supply of a nonexclusive, nontransferable, limited licence to access information stored on a web site is considered to be a supply of intangible personal property (IPP) for purposes of the Excise Tax Act (the "Act"). ...

Proposed section 8.1 of Schedule VII to the Act, provides, in part, that particular goods that are imported at any time by an authorized registrant are considered as non-taxable importations if the goods are to be incorporated or transformed into, attached to, or combined or assembled with, other goods that are processed in Canada and that are subsequently exported without being consumed or used in Canada, except to the extent reasonably necessary to the transportation of those other goods. ...

In such cases, the request or application for payment by the contractor will not be considered to be an invoice even if it may be referred to as such, so no tax is payable at that time pursuant to paragraph 152(1)(c) of the Excise Tax Act (ETA). ...

Whether the intermediary's service can be considered to be a service of arranging for a supply of a financial service is a question of fact depending on the degree of involvement of the intermediary in each particular case. ...

Pursuant to subsection 10(1) of the Regulations where there is to be a single final recipient of a computer-related service made by a particular supplier, and the final recipient acquires the supply under an agreement either with the particular supplier or another supplier, the supply is considered to be made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and: •   the particular supplier maintains information sufficient to determine that location; or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...