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For the purposes of this letter, it will be assumed that Company A is not considered to be carrying on business in Canada and is not required to be registered for the purposes of the GST. ... The repairs, in the proper circumstances could be considered emergency repairs but the loss of earning capability or sales because of down time due to making these repairs would not in itself make them emergency repairs. ... However, on-going maintenance and upkeep that would reasonably allow a railcar to continue its journey in Canada would not be considered an emergency and would therefore not meet the requirements of section 6. ...

Subsection XXXXX of XXXXX indicates that the following documents should be considered as lifeguard certificates: •   XXXXX •   a certificate that XXXXX considers equivalent to the certificates mentioned in clauses (a), (b) or (c). 5. Subsection 17(10) of the Regulation indicates that the following should be considered as assistant lifeguard certificates: •   XXXXX •   any of the certificates mentioned in subsection 17(9); or •   a certificate that the XXXXX considers equivalent to a qualification referred to in clauses (a), (b) or (c). ... The Regulation merely lists certificates or other documents issued by other persons that are to be considered as lifeguard certificates or assistant lifeguard certificates for purposes of the Regulation (i.e., the safe operation of public swimming pools). ...

In your view, the issue is whether these commissions in respect of Canadian risks are considered to be in relation to the provision of exempt supplies of financial services under section 1 of Part VII of Schedule V of the Excise Tax Act ("the Act") or zero-rated financial services provided to a non-resident person under section 1 of Part IX of Schedule VI of the Act. ... Certain supplies of goods and services provided to non-residents may be considered exports which are zero-rated. ... The other aspect that needs consideration is subsection 132(2) of the Act which will deem a non-resident person to be considered a resident in respect of certain activities carried on through a "permanent establishment" in Canada. ...

XXXXX is considered to be "employment income with business expenses' deductions". ... " In a situation where your client is an "employee", as defined under subsection 123(1) of the ETA, rather than self-employed, his or her acting services would not be considered "a service" for the purposes of the ETA. ... In Canada, performers are normally considered to be self-employed and their income is included as part of the total consideration for taxable supplies when they are determining whether or not they are small suppliers. ...

As a result, XXXXX is considered to be making taxable supplies by way of lease of the equipment and is, therefore, engaged in a commercial activity in Canada). As the supply is in the nature of a taxable supply made by XXXXX to XXXXX is this supply considered a single supply or are multiple supplies being made in the form of the assignment, sale of the leased equipment and broker services? ... Analysis It is our view that where a lease and underlying property is supplied, it is considered to be a single supply. ...

XXXXX would be considered a vocational school for supplies of instruction provided prior to 1996, if it was certified by the Minister of Employment and Immigration for the purpose of subsection 118.5(1) of the Income Tax Act (ITA). If it was not certified for purposes of the ITA, XXXXX would still be considered a vocational school if it met the other requirements of the definition (i.e., established and operated primarily to provide instruction in courses that enhance students' occupational skills). ... However, as a result of the change, an organization is only considered a vocational school if it is established and operated primarily to provide instruction in courses that develop or enhance students' occupational skills. ...

Scenario 1 The transfer of title to fee simple mines and minerals interests and the concurrent assignment of the petroleum and natural gas lease is considered a taxable supply for purposes of the GST/HST. ... The supply is considered a taxable supply for purposes of the GST/HST and subject to section 155 of the ETA where the child is not a registrant or is acquiring the title to the fee simple mines and minerals interests and lease assignment otherwise than for consumption, use or supply exclusively in the course of his/her commercial activities. ... The HST, at a rate of 15%, replaces both PST and GST on supplies that are made (or considered to be made) in the participating provinces and applies to the same base of goods and services as the GST. ...

Property and services consumed by the charity in the provision of accommodation in this complex would not be considered prescribed property and services; as such the charity would be eligible for a rebate in respect of these property and services. ... However, it should be considered whether another paragraph of section 4 applies, in particular paragraph (g) or (h). Pursuant to paragraph 4(1)(g), property or services that are acquired by a charity, NPO, or selected public service body for the personal use of its employee, are considered to be prescribed. ...

Interpretation Requested The cards are considered to be a supply of making a telecommunication facility available, rather than a supply of a telecommunication service. ... Interpretation Given Subsection 123(1) of the Excise Tax Act (Act) states that telecommunication service' means (a) the service of emitting, transmitting or receiving signs, signals, writing, images or sounds or intelligence of any nature by wire, cable, radio, optical or other electromagnetic system, or by any similar technical system, or (b) making available for such emission, transmission or reception telecommunications facilities of a person who carries on the business of supplying services referred to in paragraph (a);" Pursuant to paragraph (b) of the above definition, the supply of a card is considered to be a supply of a telecommunication service. ... " The Department's position is that all the telecommunications facilities being made available are considered to be ordinarily located in the province in which the cards are supplied/sold. ...

Will USCO be considered to be a non-resident in respect of the advice given to Division B for purposes of Schedule VI, Part V, section 23 to the Act as a result of the application of subsection 132(2) of the Act? ... Would advice in respect of these transactions be considered to be in respect of tangible personal property or real property within the meaning of Schedule VI, Part V, section 23? ... Although USCO would be deemed to be a resident concerning the activities of Division A, it would continue to be considered to be a non-resident for GST/HST purposes concerning the activities of Division B. ...