Search - considered

The amusement tax imposed by the XXXXX is considered to be "imposed by or under" the XXXXX. ... Although the taxes may not necessarily be imposed by the provincial legislation, it is still considered to be imposed under it. ...

In particular, you asked whether construction would be considered to have begun when preliminary construction procedures have been carried out. Interpretation Given Based on the facts provided in your submission, we conclude that for the purpose of the coming into force provisions of section 191.1, construction will be considered to have begun when preliminary construction procedures have been carried out. ...

Interpretation Requested Is the amount by which the consideration for the ice rental is reduced considered "government funding" for purposes of the Regulations? ... As noted above, the provision of property and services at a subsidized price is not considered government funding. c.c.: D. ...

The position taken by XXXXX that if a substance listed on XXXXX is included in a kit which carries a claim or is sold or advertised for the diagnosis of a disease or disorder in humans or animals, the kit is considered to be a XXXXX[.] ... Consequently, where a diagnostic kit is considered to be XXXXX, the supply of that kit will qualify for zero-rated status under the provisions of paragraph 2(a) of Part II of Schedule VI to the Excise Tax Act. ...

Interpretation Given For GST/HST purposes, a postage stamp is generally considered to be a stamp authorized by the XXXXX for use as evidence of the payment of postage, where "postage" is generally considered to mean the charge or surcharge payable for the collection, transmission and delivery by the XXXXX of goods. ...

Ltd. is considered a financial institution pursuant to subsection 149(1). ... If the predominant element of the single supply is a financial service, then the supply as a whole will be considered a financial service. ... Ltd. would not generally be considered a financial institution as described in subsection 149(1). ...

Therefore the properties and services provided by third-parties to the agency would simply be considered as inputs acquired by the agency in the course of making the supply of the advertising campaign and would not themselves be considered separate supplies. ... If the provision of the non-tangible personal properties were considered to be contingent on the provision of the service described in article 1, the above factors, considered as a whole, would indicate that the properties are part of the single supply of the service. ... If the provision of the non-tangible properties were not considered as contingent on the provision of the service, the above factors would indicate that the non-tangible properties constitute separate supplies. ...

What portion, or part of the building, is considered to be a residential complex? ... However, if this change-in-use was followed by another increase in use of the capital real property of 6%, the latter change would not be considered insignificant for it has been preceded by a 6% increase in use. ... A suite which was intended to be rented as a place of residence for an individual, and thereby considered to be a residential unit for purposes of GST, was rented commercially. ...

According to the Food Inspection Agency ("FIA"), which administers Schedule II to the Fertilizers Regulations to the Fertilizers Act ("Schedule II"), a composition which contains a percentage grade requirement in Column II to Schedule II is considered to be a fertilizer, while a composition which does not contain a grade requirement is considered to be a supplement. Once it is considered by the FIA to be a supplement, it cannot be a fertilizer. ... As a result, they are considered by the FIA to be supplements and not fertilizers. ...

In those situations, the second and third conditions (below) would need to be considered in order to determine whether it is excluded from the definition. ... If the individual were a registrant, the change-in-use provisions of section 208 may be considered; however, for the reasons that follow, that section would not apply here. ... If, for example, all of the exclusionary provisions to the definition became applicable under the revised expectations, the cottage may no longer be considered a residential complex. ...