Search - considered

In this regard, the key factor to be considered is the substance of the contract for the supply. ... It has already been established that the supply made in scenarios 1 and 2 is considered to be a supply of a service. ... The supply of taxidermy is considered to be a supply of a service in scenarios 1 and 2. ...

Tax status of Web site hosting, Web site design and advertising The supplies of Web site hosting, Web site design and advertising are considered to be supplies of services for GST/HST purposes. ... Web site design and advertising Under Part V of Schedule IX to the ETA, generally, a service is considered to be supplied in a particular province if all or substantially all [90% or more] of the "Canadian element" of the service is performed in that province. ... A supply of Web site hosting is considered to be a computer-related service. ...

Interpretation Given The supplies made XXXXX to the non-resident companies, as described above, are considered to be supplies of advertising services for GST/HST purposes. ... In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ... Paragraph 2(a) of Part V of Schedule IX to the Act provides that a service is considered to be supplied in a particular province if all or substantially all (i.e., 90% or more) of the service is performed in that province. ...

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. ...

Specifically, if the software is supplied on a physical medium it is considered to be a supply of TPP while if it is supplied electronically, it would be considered to be a supply of IPP. ... A supply of IPP could be considered to be made in Canada even if it is not actually used in Canada. ... Where any activity related to the performance of a service is undertaken in Canada, the service is considered to be performed at least in part in Canada and consequently deemed to be made in Canada. ...

A direction of title change is considered to be a supply of real property or an interest in real property. ... Generally, upon entering into an agreement for the construction and sale of a new house, the first purchaser is considered to have acquired an interest in the house. ... "Related persons" are not considered to deal with each other at arm's length. ...

Paragraphs 7 to 11 of the enclosed GST/HST Memoranda Series Chapter 3.3 Place of Supply further explains where TPP is considered to be delivered or made available. ... However, the deeming rule under section 3 of Part II of Schedule IX to the ETA must also be considered. ... Therefore, if you act as an agent in making a taxable supply on behalf of a vendor, it is the vendor who is considered to be making a taxable supply to the recipient and you, as an agent are considered to be making a taxable supply of your services of acting as agent to the principal. ...

INTERPRETATION REQUESTED You would like to know whether the supply of fuel oil by [NRCo] to its Canadian customer under the circumstances you have described would be considered a supply made outside Canada by virtue of section 144. ... Various provisions in the ETA reflect the fact that the supply is considered to be made when the agreement is entered into. ... A supply by way of sale of goods that are delivered or made available in Canada to the recipient is generally considered to be made in Canada by virtue of subsection 142(1). ...

For GST/HST purposes, a good is considered to be yogurt if its primary component (i.e., greater than 50% by weight) is yogurt regardless of layering or mixing of non-yogurt ingredients. Although yogurt is considered to be a basic grocery for GST/HST purposes and its supply is generally zero rated, there are exceptions. The following supplies are subject to GST/HST and are not zero-rated under the following paragraphs in section 1: • Yogurt supplied via catering pursuant to paragraph 1(o.5); • Yogurt supplied through a vending machine pursuant to paragraph 1(p); • Yogurt supplied in an establishment such as a restaurant or a lunch counter within a business pursuant to paragraph 1(q); • Drinkable yogurt products are considered beverages for the purposes of paragraph 1(n). ...

For GST/HST purposes, the Builder is considered to have made a supply of the unit to Mr. ... X would generally be considered to be made in the course of an adventure or concern in the nature of trade (rather than in the course of business) if no activities were undertaken with respect to the supply of the interest in the unit other than those merely to facilitate the supply of the interest by way of sale. ... X were involved in the business of buying and reselling residential units, the supply would be considered made in the course of a business. ...