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In accordance with Policy Number P-069, the portion of land that is associated with the part of the building used in the music lesson business would not normally be considered reasonably necessary for the use and enjoyment of the residential complex as a place of residence for individuals. ...

The customer is billed a monthly flat rate charge to retain the dedicated channel service, which is considered to be the fair value of the service. ...

In the case at issue, the person considered to be the supplier for the purposes of the Act would be the auctioneer or the principal, as explained above under the subtitle "Whether Auctioneer or Principal Accounts for Tax". ...

For purposes of these acts, it is clear that fishing, or services related to fishing, are not considered to be "offshore activities". ...

The penalty fees are outlined in the agreement and are considered necessary to cover the company's administrative costs. ...

With this in mind, the following interpretation is requested: 1) Whether, for purposes of determining XXXXX ITC entitlement, the 6/106 factor method of calculating the deemed tax paid on employee reimbursements allows XXXXX to include in the calculation expenses for which no tax was charged to the employee; and, 2) Whether, for purposes of claiming the credit under this method, XXXXX "miscellaneous" expense column is considered a single "category of expense", or rather several categories of expenses (thereby requiring that each category of expense under that column satisfy the "all or substantially" test). ...

Further to this, we have considered each Vendor as a separate person for GST purposes. ...

However, because there are specific exempting provisions in the ETA for health care services, those services for which these exemptions apply would be considered to be separate supplies and retain their exempt status. ...

A person acting in the capacity of a "band official" in the delivery of band management activities is considered to be acting on behalf of an Indian band or band-empowered entity. ...

They are not considered to be special features incorporated into or adaptations made to the vehicle for the purpose of its use by or in transporting an individual using a wheelchair. ...