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CRA Interpretation Bulletin IT-518 states that the following items are considered to be entertainment expenses and to be subject to the 50% limitation: (a) the cost of tickets for a theatre, concert, athletic event or other performance; (b) the cost of private boxes at sports facilities; (c) the cost of room rentals to provide entertainment, such as a hospitality suite; (d) the cost of a cruise; (e) the cost of admission to a fashion show; (f) the cost of entertaining guests at night clubs, athletic, social and sporting clubs and on hunting, fishing, vacation and similar trips. ...

If a purchaser has control over the transporter and can change the destination of the delivery, the goods are not considered to be delivered by the vendor or the vendor's agent. ...

Interpretation Given Unless a specific provision of the ETA says otherwise, when an agent contracts for a supply on behalf of its principal, the principal is considered to have contracted for the supply. ...

Although such a claim may be viewed as a rebate in respect of a second matter, the rebate claim under section 256 would not be available as finishing the basement is not considered to be a substantial renovation. ...

It is the CRA's administrative position that where a person enters into an agreement with XXXXX to act as a third party manager for an Indian band that the supply is considered to be made to the Indian band for band management activities. ...

In determining if an intermediary's service is included in paragraph (l), all the facts surrounding the transaction, including the following factors, must be considered: • the degree of direct involvement and effort of the person in the provision of a financial service referred to in any of paragraphs (a) to (i); • the time expended by the intermediary in the provision of a financial service referred to in any of paragraphs (a) to (i); • the degree of reliance of either or both the supplier and the recipient on the intermediary in the course of providing a financial service referred to in any of paragraphs (a) to (i); • the intention of the intermediary to effect a supply of a financial service referred to in any of paragraphs (a) to (i); and • the normal activities of an intermediary in a given industry (including whether the intermediary is engaged in the business of providing financial services). ...

As discussed during a telephone conversation of September 8, 2010, between myself and Elaine Bonnah of this office and [...] of [Association A], your request for a legislative amendment to Part II of Schedule V to the ETA would require a legislative change that would have to be considered by the Department of Finance. ...

Notwithstanding that a co-operating brokerage typically represents the interest of the buyer, for GST/HST purposes, the co-operating brokerage is considered to be making a taxable supply of a service to the listing brokerage. ...

Similarly, reductions in consideration for concealed damage, concealed shortage, damaged/defective merchandise and freight allowances are reductions in consideration that may be considered to fall under subsection 232(2), provided the other conditions of this subsection are met. ...

As set out in GST/HST policy statement P-169R (P-169R Meaning of "in respect of real property situated in Canada" and "in respect of tangible personal property that is situated in Canada at the time the service is performed", for purposes of Schedule VI, Part V, sections 7 and 23 to the Excise Tax Act), and GST/HST Memorandum Series, Section 4.5.3, Exports- Services and Intellectual Property, the CRA's position is that there must be more than a mere indirect or incidental connection between a service and the underlying tangible personal property before the supply of the service will be considered to be "in respect of" the property and consequently excluded from zero-rating. ...