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Interpretation Requested You wish to know whether the fares charged in the City XXXXX can be considered to be regulated under the laws of Canada or a province, as required in the definition of "taxi business" found in the Excise Tax Act (ETA). ... When a province delegates its power to regulate fares to municipalities, this is considered to be the regulation of fares "under the laws of... a province", as required. ... Thus taxi fares in XXXXX, Ontario are considered to be regulated under the laws of a province whether or not the City has passed a by-law on the subject of taxi fares. ...

For GST/HST purposes, the contractors are not considered to have made any sales. ... Some common examples of sales aids and examples of property not considered sales aids are included in the Info Sheet. ... However, a book, tape, video or CD dealing with a general business topic is not considered to be a sales aid. ...

Where the relevant legislation or the plan documents state that the pension plan trust ultimately bears the costs of all plan expenses (both "plan expenses" and "employer expenses"), all of the expenses would be considered to be plan expenses and none of the expenses would be considered employer expenses for purposes of the TIB. Reciprocally, where legislation or plan documentation states that there are expenses that an employer will bear and not pass on or re-supply to the trust, these expenses would be considered employer expenses as per the TIB. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 59654 XXXXX June 27, 2005 Subject: GST/HST INTERPRETATION Permanent Establishment Dear XXXXX: Thank you for your fax XXXXX concerning whether a non-resident is considered a person resident in Canada for Goods and Services Tax (GST)/Harmonized Sales Tax (HST) purposes in respect of their activities carried on through a permanent establishment in Canada. ... Where the non-resident owner of the building leases the building to another person it is considered to be making supplies through that fixed place of business and has therefore satisfied all the requirements of the definition of permanent establishment in section 123 of the ETA. ... It should be noted that the non-resident owner in these circumstances would be considered to be carrying on business in Canada for GST/HST purposes as set out in example #6 of the enclosed policy statement P-051R2- Carrying on business in Canada. ...

You have questioned whether the supply of the boom gear will be considered to be the supply of a container, allowing the application of the administrative treatment outlined in Technical Information Bulletin B-038 whereby the refund of the amount may be treated as a price adjustment and optionally ignored for GST purposes. The Department's Position The term "container" is not defined by the Excise Tax Act (the "Act") so the common or dictionary definition should be considered to apply. ... The gear may only be considered to be part of a container where it is joined together with boom sticks with the intention of containing logs for transport. ...

You have questioned whether the supply of the boom gear will be considered to be the supply of a container, allowing the application of the administrative treatment outlined in Technical Information Bulletin B-038 whereby the refund of the amount may be treated as a price adjustment and optionally ignored for GST purposes. The Department's Position The term "container" is not defined by the Excise Tax Act (the "Act") so the common or dictionary definition should be considered to apply. ... The gear may only be considered to be part of a container where it is joined together with boom sticks with the intention of containing logs for transport. ...

Postal services are generally considered to comprise the collection and delivery of postal matter by a public organization. Therefore, the purchase of a postage replenishment would be considered to be the purchase of a postal service and thus a transportation service. In view of the fact that a supply of a transportation service cannot be considered to be an imported taxable supply for purposes of section 218, XXXXX is not required to self-assess the GST. ...

However, such supplies could be exempt from the GST under section 6 of Part VI of Schedule V to the Excise Tax Act provided the following conditions are met 1) The person conducting the livestock auction can be considered a non-profit organization as defined in subsection 123(1) of the Excise Tax Act. ... An insurance policy is considered to be an exempt supply where the policy or contract of insurance is made by an insurer or an agent of an insurer. Section 123(1) of the Excise Tax Act defines an insurer as "a person who is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an insurance business or under the laws of another jurisdiction to carry on in that jurisdiction an insurance business;" An insurance policy will also be considered an exempt supply if the policy or contract is in the nature of accident, sickness or dental insurance regardless of whether or not the policy is provided by an insurer. ...

It may be important, however, for purposes of determining whether a particular home/trailer, that is not a mobile home and that is not situated in a residential trailer park, may be considered to be a "residential unit" for purposes of the exemption under paragraph 7(a). Travel trailers, park model trailers and motor homes are not normally considered to be a "mobile home" within the definition of "mobile home" in subsection 123(1) since they do not meet the dimensional requirements and/or are not designed to be placed or installed on a foundation similar to that of mobile homes and are normally for recreational use. ... Whether a home/trailer is considered a "residential unit" is a question of fact that needs to be determined on the particular circumstances of the situation in question. ...

Consequently, the supply of XXXXX services is considered a single supply of an "institutional health care service" made by the operator of a health care facility to a patient or resident and is exempt of the GST. ... Regardless of whether the bill is for a single amount or split between these two charges, the supply of XXXXX services is considered a single exempt supply. ... As described previously, under the revised policy, the supply of XXXXX services is considered a single exempt supply of an "institutional health care service" made by the operator of a health care facility to a patient or resident of the facility. ...