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It was also stated in our previous letter that subsection 173(1) of the ETA is a provision which applies where a registrant makes a supply (other than an exempt or zero-rated supply) of property or service to an employee or shareholder of the registrant, where the supply is considered a taxable benefit under paragraph 6(1)(a), (e), (k) or (l) or subsection 15(1) of the Income Tax Act (ITA). ...

XXXXX Miles) is considered a type of coupon. The rules found in subsection 181(2) apply to reimbursable coupons that entitle holders to a reduction in the purchase price of taxable goods or services (other than zero-rated goods or services) equal to a fixed dollar amount specified in the coupon. ...

Based on the above, the clearinghouse is considered to be the non-resident issuer of the financial instrument therefore the Partnership is acquiring the financial instrument directly from the non-resident issuer and is consequently not excluded from zero-rating by paragraph (e) of section 1 of Part IX of Schedule VI to the ETA. 4. ...

If the Organization receives municipal designation for purposes of section 22 of Part VI of Schedule V to the ETA and the Organization makes separate supplies directly to consumers of installing, repairing, maintaining or interrupting the operation of a water distribution, sewerage or drainage system that it operates, then the Organization would be considered to be making supplies of municipal services that are not taxable supplies and therefore qualify for municipal designation to claim partial GST/HST rebates. ...

This payment is similar to a special levy by the Club and is considered to be additional consideration for a taxable supply of the use of the facilities provided by the Club. ...

Establishing the City's ITC eligibility requires determining whether the supply of the XXXXX Assets made by the City to the Utility pursuant to the Sublease is a taxable supply for GST purposes (The City is considered to have acquired the XXXXX Assets (under the Head Lease) for the purpose of making a supply of those assets (under the Sublease). ...

However, in order for the event to be considered a related convention supply, the client would be required to provide detailed information justifying the nature of the supply as one that is not excluded from the definition. ...

Whether services provided under agreements are considered to be a single supply or multiple supplies is a question of fact. ...

As a result, supplies of property or services made by [Corporation A] that are currently considered exempt pursuant to section 1 of Part V.1 of Schedule V (general exemptions for charities) would generally become taxable supplies pursuant to paragraph (n) of section 2 of Part VI of Schedule V, unless another exemption is available. ...

Bitcoin Mining before February 5, 2022 Prior to February 5, 2022, where a person performs a mining activity of validating transactions and adding them to a publicly distributed ledger as a solo miner, the provision of those activities would be considered a taxable supply for GST/HST purposes. ...