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Analysis As indicated in your letter, under Policy Number P-083 the transaction contemplated by the Purchase Agreement would be considered to be the single supply of a residential complex by way of sale. ...

However these supplies will remain exempt if the value of the admission, discount or right is considered "insignificant" in relation to the consideration for the membership. ...

If the first ground station is located in Canada, the telecommunication is considered to be emitted in Canada. ...

If you have any questions concerning whether certain services are considered to be hospital activities, presumably for purposes of the rebate, please provide us with details. ...

The following examples illustrate how the conditions in paragraphs (j) and (j.1) must be considered to determine the tax status of a particular supply of a service of providing an appraisal. ...

Policy Paper P-099, " The Meaning Of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' And 'Other Similar Premises', As Used In The Definition Of 'Residential Complex' And 'Residential Unit' ", may be of assistance in determining whether a particular CU would be considered a hotel, motel, etc. ...

Interpretation Given Question 1: Revenue Canada Policy Number P-077R " Single and Multiple Supplies " provides factors and guidelines to review which the Department will consider in determining whether a supply will be considered to be a single supply or multiple supplies. ...

Pursuant to subparagraph 6(1)(b)(x) of the ITA, for the purposes of subparagraphs 6(1)(b)(v), (vi), and (vii.1) of the ITA, any allowance for the use of a motor vehicle will be considered "reasonable" only if it is based on the number of kilometres for which the vehicle is used in connection with the employer's activities. ...

The frames and clip-on sets are considered parts of prescription eyeglasses and are not expected to have any other use or to be used separately from one another. ...

Interpretation Given It is the Canada Customs and Revenue Agency's (CCRA's) position that a person will be considered and treated for GST/HST purposes as an agent based on fact and the principles of law. ...