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Each particular input must be carefully considered in light of the categorization rules of section 141.02 and the purpose for which it was acquired. ... In determining ITC eligibility, the purpose for which a particular input was acquired must be thoughtfully considered based on all of the facts in the situation, including the timing of the acquisition of the input and the supply to which it is purported to relate. ...

The interrelationships among the various elements of the agreement, the purpose of an agreement, the needs of the customer, and the economic reality of the agreement are among the factors considered to determine whether an agreement provides for a single supply or multiple supplies. ... If the predominant element of the single supply is determined to be a health care service, then the supply as a whole will be considered a health care service. ...

Persons engaged in exempt, or non-commercial/non-exempt activities are not considered to be engaged in a commercial activity and are not required to charge GST in respect of supplies made in the course of those activities. ... As such, XXXXX will be considered to be engaged in a commercial activity in respect of all of its activities where it carries on these activities in an organized and structured manner, except to the extent that it is involved in a non-commercial activity. ...

Where the above conditions have been met, your eligibility to claim an ITC for the GST paid on the truck also depends on whether the truck is considered to be a motor vehicle or a passenger vehicle, the extent to which you use the truck in your commercial activities and the time limitations in section 225 for claiming an ITC. ...

Supplies of unbottled water are considered to be standard municipal services. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ...

The definition sets out three principle criteria that an organization must meet in order to be considered a vocational school: 1) The organization must be established primarily to provide correspondence courses or instruction in courses, that develop or enhance students' occupational skills; 2) The organization must be operated primarily to provide correspondence courses, or instruction in courses that develop or enhance students' occupational skills; and, 3) The correspondence courses or instruction in courses must develop or enhance students' occupational skills. ...

In such circumstances, the employer would generally be considered to be making a supply of property or services to the trust for which the trust, as recipient of a taxable supply, based on subsection 165(1) would be required to pay tax calculated on the consideration for the supply. ...