Search - considered

Where the supplier simply designs a business card, letterhead, etc, this would be considered a service. ... An example of a situation where graphic design could be considered IPP is where a client purchases a copyright logo. ... Multiple supplies may also take the form of a single transaction, but the constituent elements are considered separate supplies. ...

In this regard, to the extent that there are mixed supplies of taxable and exempt services, advise as to which services are considered taxable and which are considered exempt. ... Furthermore, if the XXXXX services are considered separately (i.e., the CCRA considers them to be separate supplies) and each contains mixed supplies of taxable and exempt services, please advise whether section 139 of the ETA would deem all of the XXXXX services to be exempt supplies of financial services if the consideration payable for the financial service portion exceeds 50% of the total amount payable for the XXXXX services and XXXXX services. ... Explanation In order to respond to your queries concerning whether there are mixed taxable and exempt supplies, it is necessary to determine whether the XXXXX currency processing services are considered to be single or multiple supplies prior to determining the tax status of their tax status. ...

If a donor receives something of value, the amount of the donation could be considered consideration for a supply. A gift at common law is considered a voluntary transfer of property without consideration. ... Accordingly an amount of money given to the clergy on a voluntary basis and for which the donor does not receive any advantage or material benefit will be considered a donation. ...

That is, when determining the extent to which the elected property is acquired for use in making taxable supplies for consideration, it is the use of the entire property that must be considered. ... In some cases, non-space-based factors may need to be considered to arrive at a fair and reasonable method of measuring the extent of use of the capital real property. ... Incorporating a "value of improvements" factor into an allocation method may be considered and such a factor is not inconsistent with the application of paragraph (b) of element B in subsection 169(1). ...

Where items are selected individually from a menu, the charge is considered to be on a per person or per serving basis. ... Fruit salads and gelatine salads generally do not need a dressing to be considered a salad. 2. ... The supply of a package of salad ingredients as described above is considered to be a supply of basic groceries and is zero-rated. ...

A self-contained housing unit is considered to be private living quarters which include cooking facilities and a bathroom. A supply of accommodation is not considered to be eligible accommodation if it includes, or must be supplied with other elements such as meals, health care services, personal care services, laundry services, or housecleaning as such supplies are considered to be provided in a program that is broader than a program to provide housing to low to moderate-income households. ... Such funding would be considered to be linked to the provision of RGI housing. ...

Whether services performed by the Supplier are considered to be a single supply or multiple supplies under the Processing Agreement 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. ... 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. ...

Because there are specific place of supply rules that apply in respect of certain types of services, these rules must be considered before the application of the general place of supply rule for services is considered. ... If something else comes between the service and the property, the connection will not be considered to be direct. ... Also, in order for a service to be considered a service in relation to particular real property that is situated at a particular location, and in order to apply the place of supply rules for these types of services, the service must relate to specific property that can be determined to be situated at a particular location at a particular time. ...

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. ... The facts and circumstances of each transaction would have to be considered on their own merits. ...

Thus, the place where the goods is delivered or made available may be determined by reference to the place where the goods is considered to have been delivered under the law of the sale of goods applicable in that case. ... Under section 144.1, a supply that is made in Canada is also considered to be made in a particular province if it is determined to be made in the province under the place of supply rules in Schedule IX. ... A vendor would be considered to have "retained" a carrier if the vendor enters into a contractual arrangement with the carrier to secure the carrier's services. ...