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The Department's position is that a lease, whether it is a capital lease or an operating lease, will not be considered as an acquisition of an asset and an assumption of an obligation (i.e., a sale) for GST purposes solely on the basis that it is considered to be a sale or acquisition under generally accepted accounting principles or the Income Tax Act. ... Under the third rule, where the item is not a specified motor vehicle, it is considered to be rented in the province in which the item is ordinarily located. ... In these cases, the provincial component of the HST will be considered to have become collectible by the supplier on April 1, 1997. ...

Based on the information provided, the supply by your client of the digitized music files that may be downloaded as described above is considered to be a supply of intangible personal property (IPP) for purposes of the Excise Tax Act ("the Act"). ... In general, a non-resident person must have a significant presence in Canada to be considered to be carrying on business in Canada. Isolated transactions carried on in Canada as part of a business that is carried on by a non-resident person outside Canada may not result in the person being considered to be carrying on business in Canada, given that the above-noted factors will usually not be met to a sufficient degree. ...

The fact that ABC Partnership is a listed financial institution does not mean that the Partnercos will automatically be considered to be listed financial institutions. ... If it is determined that multiple supplies are being provided by a person the possible application of sections 138 and 139 should be considered. ... If the predominant element of the single supply is determined to be a financial service, then the supply as a whole will be considered a financial service. ...

Is this considered a continuous journey and is the Company's supply to the Australian travel provider zero-rated? ... Is this considered a continuous journey and is the Company's supply to the U.S. ... Is a zero-rated passenger transportation service considered to be by air, sea, train or bus? ...

., is considered to be a "residential unit" and is affixed to the land), is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... All relevant factors are considered in determining whether a recreational unit is sufficiently affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... All relevant factors are considered in determining whether a particular recreational unit is used as an individual's place of residence. ...

In other words, an alternative argument could be made that those other elements would not be consumed by the supplier and therefore, could not be considered inputs of the supplier in making the supply. Because of the ownership of the mobile home by the customer at that time, the other elements could, therefore, be considered as things being provided to the purchaser. ... Because of the doubt expressed with regard to the situation of title being held by the customer prior to delivery of the mobile home from XXXXX we feel that the additional questions in the policy paper should be considered. ...

Question 2a Does the new contract supersede the original prepaid contract or is the contract considered an addendum to the original contract? ... Response The new contract, in itself, does not supersede the prepaid contract nor is it considered to be merely an addendum. They are considered to be two separate, legally binding contracts unless otherwise indicated on the contract itself. ...

Question 1: Is XXXXX considered resident in Canada for purposes of Part IX of the ETA? ... If the supplies in question are deemed to be made in Canada, then one must examine whether or not XXXXX is considered resident in Canada for GST purposes. ... However, if XXXXX is considered resident in Canada and the deeming provision of subsection 132(2) do not apply, then the supplies in question will be taxable at 7%. ...

Are the proceeds from the sale of raffle tickets considered to be donations? ... The supply of the XXXXX is considered to be a service. Therefore, our comments (excepting the final paragraph) as presented in # 9 above will apply to the supply of these kits. 11. ... The proceeds from the sale of raffle tickets are not considered to be donations since such proceeds represent consideration for the supply of the tickets. ...

As well, where GST/HST is determined to apply to the transaction, at which time would the GST/HST on the up front payment be considered collectible? ... The services provided by XXXXX as outlined in the agreement are generally not considered to be "financial services" as that term is defined in subsection 123(1) of the ETA. ... The initial fee of XXXXX is considered to be a nonrefundable deposit and as such, under subsection 168(9), the deposit is not considered to be consideration paid for the supply until the supplier applies the deposit as consideration for the supply. ...