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Paragraphs 24 and 25 of Memorandum 14.4 explain that the supply of an undivided interest in a joint venture (meeting certain criteria) by one of the co-venturers may be considered a supply of a business or part of a business for purposes of the election to the extent the recipient acquires all of that one co-venturer’s undivided interest in all of the joint venture property and the rights and obligations attached to this interest. ... Moreover, the sale of the undivided interest in Example 1 that is considered to be a supply of a business or part of a business includes the interest in and to the leases, lands, and petroleum substances, and tangible property for the production and processing of petroleum substances. ... Based on the general information included in your submission, the supply of an interest in an individual lease of oil and gas property which may be operating under a joint venture agreement would not be considered to be a supply of a “business or part of a business” for purposes of section 167. ...

If an “employer resource” is acquired by the employer for consumption or use in “pension activities” but not for supply to a “pension entity”, the deeming provisions of subsection 172.1(7) must be considered. ... Under that subsection, the trust is considered to be a separate person from the insurer, and the insurer is deemed to be the trustee. Activities of the segregated fund are considered to be activities of the trust, and not of the insurer. ...

However, the person considered to have imported the goods for consumption, use or supply in the course of its activities is not necessarily the person who imports the goods and is the importer of record. It is only the de facto importer who may be considered to have imported the goods for consumption, use or supply in the course of its commercial activities. ... The de facto importer will be considered to have paid the tax on the importation if evidence is maintained that the importer of record paid the tax on behalf of the de facto importer. ...

No written documentation from the Supplier satisfies this provision hence the requirements of the provision are not met and the amounts are not considered to include GST and consequently the Supplier is not entitled to an ITC under section 181.1. ... The structure of the Partnership Agreement precludes the early payment discounts from being considered to constitute written notification that early payment discounts offered by your client to the Recipient include GST. ... The early payment discount is noted in a separate box without any reference to it being considered a rebate by either party. ...

In addition, a combination of one ingredient mixed with a dressing or seasoning(s), which is sold or represented as a salad is also considered to be a salad. It is our view that a fruit salad is considered to be comprised of whole fruit, fruit portions or fruit pieces of two or more types of fruit with or without dressing. A product that is only one fruit is not considered a salad. In this case, the Product consists of two types of fruit that have been prepared for consumption and which are contained in a clear plastic bowl that can be used as serving ware. ...

Further, paragraph 148 of this publication provides information regarding products that are considered dietary supplements that are consumed for their therapeutic or preventative effects and are not considered basic groceries. Meal replacements and nutritional supplements that, as discussed in paragraph 160 of this publication, meet the criteria set out in the Food and Drug Act and its Regulations, are not considered dietary supplements and such products are generally zero-rated under section 1 of Part III of Schedule VI. ... In determining the tax status of a particular product, it is the composition of each particular product in a product line that must be considered to determine if each particular product is a meal replacement, nutritional supplement, dietary supplement or normal food. ...

Therefore, eligibility for the GST new housing rebate must be considered under section 256 of the Act. ... Given the particular circumstances of this case, the purchase of a residential complex before it is substantially completed will administratively be considered part of the construction of a new residential complex by the individuals, along with the necessary goods and services to complete the residential complex. ... If ownership of the residential complex was acquired from the credit union after it was substantially complete (currently considered to be 90% or more) as opposed to 80% complete, section 256 of the Act would generally not allow a GST new housing rebate to the individuals. ...

Provided that the joint venture participants have an undivided ownership interest in the real property each participant would be considered to be receiving a supply from each of the other participants equal to their ownership interest in the building. ... Financial Institution B and C will each be considered to be supplying 37.5% of the space occupied by Financial Institution A. ... Financial Institution A and C will be considered to be supplying 62.5% of the space Financial Institution B occupies; this reflects their ownership interests in the real property. ...

Given the nature of the environment of financial markets, it is appropriate that the import of the individual words "bar, coin, ingot or wafer" be taken beyond their ordinary dictionary meanings and considered in the context of financial instruments. ... Gold, silver or platinum in the form of a bar, coin, ingot or wafer that has merely been cut into that shape from bullion that has been refined to the required purity level is considered not to meet the definition of a precious metal. In addition, bullion that has been manufactured from precious metals or pieces thereof that have simply been melted and re-cast by a person who is not considered to meet the Canadian financial industry's standards also does not qualify as a precious metal. ...

A "proprietorship" is generally considered to mean a business that is owned by a person who has either the legal right and exclusive title or dominion or who has ownership of the business. ... If a business is a sole proprietorship, (i.e., a business that is owned and controlled by one individual) then it will not meet the definition of a non-profit organization as the "person" will be considered to be an individual. ... We consider therefore, that a proprietorship established and operated by a number of individuals would not necessarily be excluded from the definition of a non-profit organization on the basis that the "person" in this situation is considered to be an individual. ...