Search - considered

For purposes of the ETA, the scope of nursing is considered to be the diagnosis and treatment of health problems, assessment of a patient's nursing needs, and the preparation of nursing care plans for the patient. ...

Statement of Facts The following information was provided in your letter to the Canada Revenue Agency (CRA): •   XXXXX First Nation is a "band" as defined in subsection 2(1) of the Indian Act; •   XXXXX First Nation paid GST on its acquisition of various goods and services to the supplier(s); •   XXXXX First Nation filed various rebate claims to recover all or a portion of the GST it paid or was deemed to have paid, on its acquisitions of certain goods and services during the period of XXXXX, as follows: a) For GST paid or deemed to have been paid on travel-related expenses, XXXXX First Nation claimed a rebate on form GST 189 as Code 8, "Indian Band, Tribal Council or band-empowered entity" to recover 100% of the GST paid (herein called the "Code 8" rebate), b) For GST paid in error on its acquisition of tangible personal property delivered on or to the reserve and certain services, XXXXX First Nation claimed a rebate on form GST 189 as Code 1, "tax paid in error" to recover 100% of the GST paid (herein called the "Code 1" rebate); •   The Code 8 and Code 1 rebate claims described above were paid in full by the Minister; •   For GST paid or deemed to have been paid by XXXXX First Nation on all other expenses, including GST that was paid during the relevant period of XXXXX, (the "Relevant Period") on expenses referred to above, but not previously recovered by virtue of a Code 8 or a Code 1 rebate, XXXXX First Nation filed various public service body rebate claims using form GST 66 to recover 50% of the GST paid (herein called the "PSB" rebate); •   XXXXX First Nation is a non-profit organization as the term is defined in subsection 123(1) of the ETA and receives at least 40% of its funding from government sources so as to be considered a "qualifying non-profit organization" under section 259 of the ETA; •   XXXXX •   XXXXX Interpretation Requested You requested a ruling on the following two questions. ...

You have previously provided us with a copy of Schedule "A" to the Notice of Objection filed by your client, the XXXXX The main question that has been raised in the case of the supply of newspapers by newspaper publishers (hereinafter referred to as the "Newspapers") is who should be considered the supplier of newspapers to the subscribers where carriers are used by the Newspapers (e.g. ...

ANSWER To answer your question, we have considered the four (4) factors included in Policy 077 regarding Single and Multiple Supplies. ...

As each case must be considered on its own merits, our comments here should not be interpreted as being applicable to other situations which may be similar in nature. ...

The courts have held that to constitute the carrying on of a business, an activity must be considered to occur on a regular or continuous basis. ...

The courts have held that to constitute the carrying on of a business, an activity must be considered to occur on a regular or continuous basis. ...

Accordingly, the goods would not yet be considered to be for use in the commercial activity of the resident and the resident would not be entitled to claim the ITCs for the tax paid at time of importation. ...

XXXXX We concur with this position that a person should not be considered a "supplier" on the basis that the person issues an invoice to a recipient of a supply. ...

It is at this point in the transaction cycle that the rules of section 181 would be considered. ...