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The Product in this case is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... All of these factors combined lead to the conclusion that the Product is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... All factors must be considered in determining whether a product falls within paragraph 1(f) of Part III of Schedule VI. ...

Therefore, for the purposes of paragraph 9(2)(c) of Part I of Schedule V to the ETA, the subject property is considered to have been subdivided or severed by "A" in XXXXX into XXXXX parts. ... In this case, it is "A" that would be considered to be the owner and to be involved in the commercial activities relating to the trust properties. Therefore, it is "A" who is considered to be the supplier of Part XXXXX for GST/HST purposes. ...

Interpretation Requested Is the supply of advertising space sold in the Canadian Edition considered to be a supply of an advertising service performed wholly outside Canada pursuant to paragraph 142(2)(g) of the Excise Tax Act ("the Act")? ... In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. Although XXXXX is not involved in the creation or design of the advertising message, their provision of advertising space in the Magazine is considered to be a service of communicating the message and, therefore, a supply of an advertising service. ...

Interpretation Requested Are the replacement goods, shipped to the depot/warehouse in Canada, considered to be non-taxable importations under section 5 of Schedule VII to the Excise Tax Act ("the Act")? ... The importation of a replacement good under warranty currently shipped directly by XXXXX to a Canadian customer is considered to be a non-taxable importation pursuant to section 5 of Schedule VII to the Act because the good is imported by a particular person (Canadian customer) and supplied to that particular person (Canadian customer) by a non-resident person XXXXX pursuant to an existing request made by the particular person under a warranty. ... If warranty replacement goods are instead merely shipped to a depot/warehouse in Canada in anticipation of future warranty issues, then XXXXX will be considered to have imported the goods rather than a "particular person" to whom the goods have been supplied under a warranty, as required under section 5 of Schedule VII to the Act. ...

., where the ingredients are in separate containers) and that require mixing by the consumer, is not considered to be a salad for purposes of the GST/HST. Conversely, paragraph 87 states: Salads are considered to include food containing ingredients such as chopped, shredded, diced, sliced, or pureed vegetables, meat, fish, egg, or other food supplied with a dressing and/or seasoning(s), whether or not the dressing is mixed with the other ingredients. ... In addition, a combination of one ingredient mixed with a dressing or seasoning(s), which is sold or represented as a salad is also considered to be a salad. ...

Based on the information provided, the extension of the lease period in the first two scenarios described above, as contemplated in the Agreement, would be considered to be part of the same agreement and would not result in a separate and distinct agreement for a separate and distinct supply for GST/HST purposes. ... Novation is, therefore, considered to have occurred in these scenarios resulting in new agreements for new supplies being considered to have been entered into for GST/HST purposes. ...

Interpretation Requested You would like to know whether the cutting and wrapping of the animal into steaks and roasts is the provision of a taxable butcher service, and whether the supply of the sausages could be considered zero-rated, given the fact that the butcher is adding several ingredients to the animal to arrive at the finished product. ... The butcher will be considered to be making a supply of the sausages (a zero-rated supply of basic groceries) when 50% or more of the ingredients for the sausages are owned and supplied by the butcher, and will be considered to be making a taxable supply of services when more than 50% of the ingredients are owned and supplied by the individual who brings the animal to the butcher for processing. ...

Parties involved in the supply of natural gas that is completely commingled in the pipeline are not considered to have acquired physical possession of the same tangible personal property for the purposes of the drop-shipment rules. ... A person to whom physical possession of natural gas that is commingled in the pipeline is transferred cannot subsequently be considered to be transferring physical possession of the same property (gas) to another person for purposes of subsection 179(5) of the ETA. In this case, it is merely physical possession of an equivalent quantity of gas that is considered to be transferred to another person. ...

The Product is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... All of these factors combined lead to the conclusion that the Product is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... The facts of that case were such that Product C was considered similar to crackers and to have different characteristics than products enumerated in paragraph 1(f). ...

Further, two or more varieties of the same kind of ingredient, such as two or more varieties of dried fruit are considered to be snack mixtures. ... Therefore, supplies of the individual packages of a single fruit are not considered a snack mixture and are not excluded from zero-rating under paragraph 1(i) of Part III of Schedule VI. ... Supplies of the individual packages of dried fruit that are a mixture of XXXXX types of fruits are considered a snack mixture. ...