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For purposes of the GST/HST new housing rebate and the new GST/HST transitional rebate, a modular home is generally considered to be a mobile home. ... To be considered a mobile home for GST/HST purposes, the modular home has to be equipped with complete plumbing, electrical and heating facilities, and designed to be moved to a site for installation on a foundation and to be connected to service facilities, and used as a place of residence. ... Should you require assistance with a determination as to whether a particular manufactured unit is considered to be a mobile home and consequently a residential complex for GST/HST purposes, please forward to us the information regarding the particular unit and we will be pleased to review your submission. ...

Comments: The services were not considered to be advisory, consulting or professional services. ... The response stated that, "when supplied to a non-resident person, the service in question is not considered to be primarily consumed, used or enjoyed in Canada by any person". ... The debt collection service is not considered to be an advisory, consulting or professional service. ...

The non-resident company accounts for the goods, but,... is not considered the "importer" by Customs under the Customs Act. ... Thus, the sale to the customer is considered to be a supply made in Canada. ... The automated B2G process may be considered an interim alternative solution. ...

Since the truck was used primarily for transporting goods or equipment in the taxation year in which it was acquired, the truck is considered to be a motor vehicle and not a passenger vehicle. ... More specifically, since the truck was considered, in your examples, not to be an "automobile" for income tax purposes, we also agree with your statement that the special ITC rules for passenger vehicles would not apply for GST purposes. However, for consistency purposes, where a vehicle is purchased by a registrant in a taxation year, the vehicle should be considered to be the same class of property under both Acts, i.e., either a "passenger vehicle" or a "motor vehicle". ...

Aluminum beer cans supplied in XXXXX are considered to be returnable containers for the purposes of section 226 of the ETA. ... When considering whether a container is ordinarily supplied empty by consumers for consideration, all means of disposal of the beverage container by the consumer must be considered. ... Thus aluminum beer cans are considered to be "returnable containers" for the purposes of section 226 of the ETA. ...

In this case, however, no consideration was given for this supply as the provision of a loan which will be fully repaid is not usually considered to be consideration for a supply. ... This amount is considered to be consideration for the sale of the logs which is a supply of tangible personal property and therefore subject to the GST. ... For the purposes of the ETA it is considered to be a sale of tangible personal property. ...

Interpretation Given Based on the information provided, Supply A and Supply B are considered to form a single supply AB which is subject to GST under subsection 165(1) of the Act. ... For purposes of the direct cost exemption under section 6 of Part I of Schedule V to the Act, the combined Supply AB is not considered to be "purchased by the body for the purpose of making a supply by way of sale of the service". ... Consequently, Supply AB is not considered to be "a service purchased by the body for the purpose of making a supply by way of sale of the service". ...

Although XXXXX never received legal title to the property, XXXXX is considered to have acquired an equitable interest in the property from XXXXX Upon execution of the Land Transfer document, XXXXX agreed to transfer legal title to the property to XXXXX Inc. ... XXXXX's considered to have transferred legal title to the property at the direction of XXXXX. XXXXX is considered to have transferred its equitable interest in the property to XXXXX Inc. at the same time as Ms. ...

He was also not considered to be a builder under paragraph (c) of the same definition of "builder" as he acquired the mobile home for use as his residence and not to make a supply of the mobile home [viii] 2. ... Finally, he is not considered to be a builder under subsection 190(1) of the ETA, as he is excluded under paragraph (f) of that subsection for acquiring the home to use as his place of residence. ... As indicated in the attached CCRA Policy Number P-069 " Land Allowance for Residential Complexes ", land in excess of a half-hectare is administratively considered to be not reasonably necessary for the use and enjoyment of the place of residence unless it can be shown that it is. ...

Web site hosting is considered by CCRA to be a supply of a service for purposes of the ETA. Subscription to an on-line magazine is considered to be a supply of intangible personal property (IPP) for purposes of the ETA. ... Under these rules a supply of IPP is considered to be made in a province if all or substantially all of the Canadian rights in respect of the IPP can be used only in the province. ...