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This policy confirms that Dietary Supplements in pill, capsule, tablet or other similar forms are not considered to be food and are therefore taxable at 7% GST or 15% HST, as applicable. In addition, this policy clarifies that dietary supplements, such as protein, amino acids and fibre, in powdered form, are not considered to be food or beverages even when mixed with water, juice or milk as a way to facilitate ingestion. ...

This policy confirms that Dietary Supplements in pill, capsule, tablet or other similar forms are not considered to be food and are therefore taxable at 7% GST or 15% HST, as applicable. In addition, this policy clarifies that dietary supplements, such as protein, amino acids and fibre, in powdered form, are not considered to be food or beverages even when mixed with water, juice or milk as a way to facilitate ingestion. ...

This policy confirms that Dietary Supplements in pill, capsule, tablet or other similar forms are not considered to be food and are therefore taxable at 7% GST or 15% HST, as applicable. In addition, this policy clarifies that dietary supplements, such as protein, amino acids and fibre, in powdered form, are not considered to be food or beverages even when mixed with water, juice or milk as a way to facilitate ingestion. ...

This policy confirms that Dietary Supplements in pill, capsule, tablet or other similar forms are not considered to be food and are therefore taxable at 7% GST or 15% HST, as applicable. In addition, this policy clarifies that dietary supplements, such as protein, amino acids and fibre, in powdered form, are not considered to be food or beverages even when mixed with water, juice or milk as a way to facilitate ingestion. ...

This policy confirms that Dietary Supplements in pill, capsule, tablet or other similar forms are not considered to be food and are therefore taxable at 7% GST or 15% HST, as applicable. In addition, this policy clarifies that dietary supplements, such as protein, amino acids and fibre, in powdered form, are not considered to be food or beverages even when mixed with water, juice or milk as a way to facilitate ingestion. ...

Based on the general meaning of “capital property” in section 54 of the ITA and the definition of “depreciable property” in subsection 13(21) of that Act, property can only be considered capital property when it has been acquired by the taxpayer. ... Accordingly, property leased from a lessor is generally not considered to have been acquired for income tax purposes and, as such, is not treated as capital property for purposes of the ITA or, by extension, the ETA. ... Therefore, property leased from a third party will not be considered to be capital property for GST/HST purposes, regardless of whether the lessee and the lessor have made an election under subsection 16.1(1) of the ITA. ...

Whether services performed by the Contractor are considered to be a single supply or multiple supplies is a question of fact. ... If it is determined that multiple supplies are being provided by a person, the possible application of sections 138 and 139 should be considered. ... Accordingly, the Contractor’s supply to the Company under the Agreement would be considered to be a single supply. ...

It does not necessarily follow that all dance schools have the same focus and can hence be considered vocational schools. ... Vocational School Section 1 of Part III of Schedule V to the ETA sets out three principle criteria that an organization must meet in order to be considered a vocational school: 1. ... In limited cases, an output-based approach (e.g., ratio of taxable to exempt revenues) may be considered. ...

For example, if on the posters circulated to advertise the bonspiel, XXXXX had indicated that $ XXXXX of $ XXXXX entry fee is considered as contributions to prizes, the contribution amount of $ XXXXX would not be considered as consideration for a supply in accordance with subsection 188(3). ... Subsection 188(4) of the ETA applies as XXXXX fails to separately identify the percentage of the entry fee considered to be contributions to prizes (Please see previous response). ... In determining whether an individual is a "professional participant", the following criteria may be considered: Is there a regulatory body which governs the sport? ...

The aforementioned factors are not individually conclusive in their own right and must be considered as a whole. As well, the factors listed are by no means the only ones that may be considered. ... The entitlement to the GST new housing rebate under section 256 of the Act depends on which party can be considered to have constructed, or engaged someone to have constructed, a single unit residential complex. ...