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In determining whether an agency is making a supply of a nursing service or a supply of a placement service, the following criteria must be considered: 1. ...

The ETA was amended, effective July 1, 2021, to include new GST/HST provisions that generally apply to non-resident suppliers, distribution platform operators and accommodation platform operators that participate in the digital economy. 1.1 Non-registered supplier of short-term accommodation Under the new digital economy provisions and more specifically pursuant to subsection 211.13(3), where an accommodation platform operator (Footnote 1), registered for GST/HST under the simplified regime (Footnote 2), facilitates the making of supplies of short-term accommodation (Footnote 3) located in Canada through its accommodation platform (Footnote 4), on behalf of non-registered suppliers (i.e. hosts), and where the recipients (i.e. guests) of short-term accommodation did not provide evidence satisfactory to the Minister that they are registered under the regular GST/HST regime, the accommodation platform operator is considered to be the supplier of the short-term accommodation. ...

Registered supplier of short-term accommodation Under the new digital economy provisions and more specifically pursuant to subsection 211.13(3), where an accommodation platform operator (Footnote 1), registered for GST/HST under the simplified regime (Footnote 2), facilitates the making of supplies of short-term accommodation (Footnote 3) located in Canada through its accommodation platform (Footnote 4), on behalf of non-registered suppliers (i.e. hosts), and where the recipients (i.e. guests) of short-term accommodation did not provide evidence satisfactory to the Minister that they are registered under the regular GST/HST regime, the accommodation platform operator is considered to be the supplier of the short-term accommodation. ...

With respect to RCF 2, you would like confirmation that: (a) Effective February 27, 2008, the lease of RCF 2 will not be considered two supplies under the deeming provisions of subsection 136(2). ... With respect to RCF 3, you would like confirmation that: (a) Effective February 27, 2008, the lease of RCF 3 will not be considered two supplies under the deeming provisions of subsection 136(2). ... It is only the Operator's supplies of property (i.e., residential units) that must be considered in determining whether all or substantially all of the Operator's supplies are supplies of the complex or part that are exempt under section 6 of Part I of Schedule V to the ETA. ...

All contributions were cash; the value of land, donated time or goods or services shall not be considered as the equivalent of cash. ... Money is not considered a supply for GST purposes. On this basis, XXXXX makes no taxable supplies to XXXXX and so will not be required to collect or remit GST. ... You submitted that section 135 need not be considered in the present situation since this section applied only to the "sponsor of an activity of the body". ...

In addition, section 1.2 of Part II of Schedule V must also be considered. ...

However, if the judicial costs are paid or payable directly to the lawyer of the winning party by the losing party, the amount is subject to GST/HST as they are considered to be part of the total consideration received by the lawyer for legal services provided. ...

However, since [the Company] was not invoiced for the HST until after the end of the particular reporting period for each of the supplies of scrap gold made between [mm/yyyy] and [mm/yyyy], subparagraph 225(4)(a)(i) must be considered when determining the date by which [the Company] would have to claim the related ITC. ...

The Developer is not considered to have made a self-supply of the Unit under subsection 191(1). 2. ...

If [ACo] does not exceed the small supplier threshold amount in one calendar quarter, but does so over four consecutive calendar quarters, it will be considered to be a small supplier for those four calendar quarters and a month following those quarters. ...