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Pursuant to section XXXXX of the Agreement, XXXXX is to collect, receive, process, store as required, and market recyclables generated within the boundaries of XXXXX Recyclables are defined in the Agreement as those items and materials generated within XXXXX Schedule XXXXX to the Agreement contains a list of items that are currently considered recyclables and items that will eventually be considered recyclables. ... Based upon income tax policy where recycled materials is only considered donated in specific situations as described above, and is not considered donated goods when disposed of in blue boxes, it is our opinion that households are not making donations of recyclable property to XXXXX. 4. ... Used property acquired for supply must meet certain conditions in order to be considered used. ...

Recyclables are defined in the Agreement as those items and materials generated within XXXXX to the Agreement contains a list of items that are currently considered recyclables and items that will eventually be considered recyclables. ... Based upon income tax policy where recycled materials is only considered donated in specific situations as described above, and is not considered donated goods when disposed of in blue boxes, it is our opinion that households are not making donations of recyclable property to XXXXX[.] 4. ... Used property acquired for supply must meet certain conditions in order to be considered used. ...

The provision of any tangible personal property ("TPP") that is necessary to make use of the IPP would likely be considered incidental to the supply of IPP, provided there is no charge for the TPP. ... In essence, HST will apply where a taxable supply is considered to be made in a participating province. ... Subparagraph 2(d)(i) of Part III of Schedule IX to the ETA states that a supply of IPP is considered to be made in a province if all or substantially all of the Canadian rights in respect of the intangible property can be used only in a particular province. ...

In other words, a supply of IPP could be considered to be made in Canada even if it is not actually used in Canada. Where there are no restrictions regarding the place of use of the IPP (i.e., from where the information may be accessed), it is generally considered that the IPP may be used in Canada. ... Pursuant to subparagraph 2(d)(ii) of Part III of Schedule IX to the Act, a supply of IPP will be considered to be made in a province if the place of negotiation of the supply is in the province and the IPP may be used otherwise than exclusively outside the province. ...

In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. Based on the information provided, the supply by CANCO to a NRCO is considered to be a supply of an advertising service for purposes of the ETA. ... For example, if the portion of the service that is performed in Canada is performed entirely in XXXXX, the supply is considered to be made in XXXXX and would be subject to the GST at the rate of 7%, unless the supply is zero-rated. ...

A supply of IPP can be considered to be made in Canada even if it is not actually used in Canada. ... If there are no restrictions regarding the place where XXXXX customers may use the software that it supplies by way of licence or the supply of access to its "on-line service", it is considered that those supplies of IPP may be used in Canada. ... " Where there are no restrictions regarding the use of the IPP in a particular province, it will always be considered that the property may be used otherwise than exclusively outside the province where the place of negotiation occurred. ...

Explanation To be considered a band-empowered entity, an entity must meet either the requirement of ownership or control as outlined in Technical Information Bulletin B-039R, GST Administrative Policy- Application of GST to Indians (B-039R). ... A band-empowered entity is considered to be situated on a reserve when the entity maintains a presence on reserve. ... Accordingly, if a band-empowered entity that is a non-profit organization receives government funding for this purpose, it would not be considered to be involved in commercial activities with respect to this activity. ...

. […] For GST/HST purposes, a good is considered to be yogurt if its primary component (i.e., greater than 50% by weight) is yogurt regardless of layering or mixing of non-yogurt ingredients. Although yogurt is considered to be a basic grocery for GST/HST purposes and its supply is generally zero-rated, there are exceptions which occur under particular circumstances: • Where supplied via catering pursuant to paragraph 1(o.5). • Supplied through a vending machine pursuant to paragraph 1(p). • Supplied in an establishment such as a restaurant or a lunch counter within a business pursuant to paragraph 1(q). • Drinkable yogurt products are considered beverages for the purposes of paragraph 1(n). ...

For GST/HST purposes, a good is considered to be yogurt if its primary component (i.e., greater than 50% by weight) is yogurt regardless of layering or mixing of non--yogurt ingredients. Although yogurt is considered to be a basic grocery for GST/HST purposes and its supply is generally zero-rated, there are exceptions which occur under particular circumstances: • Yogurt supplied via catering is subject to GST/HST pursuant to paragraph 1(o.5). • Yogurt supplied through a vending machine pursuant to paragraph 1(p). • Yogurt supplied in an establishment such as a restaurant or a lunch counter within a business pursuant to paragraph 1(q). • Drinkable yogurt products are considered beverages for the purposes of paragraph 1(n). ...

The products are considered to be "other products similar to pudding" under paragraph 1(n) of Part III of Schedule VI. ... The products are considered zero-rated basic groceries and are thereby considered non-taxable importations pursuant to section 6 of Schedule VII. ...