Search - considered

Interpretation Given The sale of Minutes over the Internet made in the course of a commercial activity is considered to be a taxable supply of a telecommunication service, specifically, a 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 as per subsection 123(1) of the Excise Tax Act (the "ETA"). ... (Subsection 142.1(2) of the ETA) A supply that is made in Canada can also be considered made in a participating province if the supply meets the conditions of the relevant sections in Schedule IX to the ETA. ... The telecommunication service can also be considered to be made in a province if the telecommunication is emitted or received in the province and the billing location for the service is in the province or if it is emitted in the province and is received outside the province and the billing location for the service is not in a province in which the telecommunication is emitted or received. ...

A travel agent's service will generally be considered to have been supplied where it is performed (Section 142 of the ETA for whether a supply is made in Canada and section 144.1 of the ETA and section 2 of Part V of Schedule IX to the ETA for whether a supply is made in a participating province). If the travel agent's service is, or is to be, performed in whole or in part in Canada, the service will be considered to have been supplied in Canada. Generally, if all or substantially all (90% or more) of the Canadian element (Under section 1 of Part V of Schedule IX to the ETA, "Canadian element" means the portion of the service that is performed in Canada.) of a travel agent's service is performed in a participating province, that service is considered to have been supplied in that province. ...

Although the oil supplied with the service may be considered to be tangible personal property (TPP) acquired off reserve (and not delivered to reserve), for purposes of B-039R the oil is considered to be part of the supply of the service, even if the oil is identified separately on the invoice. ... In general, inexpensive parts are considered to be a supply incidental to the service. ...

You are of the view that clearing and settlement fees charged in respect of the proposed situations should all be considered exempt financial services, pursuant to paragraph (1) of the definition of financial service contained in subsection 123(1) as these services are integral to the transfer of ownership of a security regardless of who performs these services. Without such services, transfer of ownership would never occur and, therefore, the provision of such services should be considered the arranging for the transfer of ownership of a financial instrument. For this reason, these clearing and settlement services should be considered exempt financial services pursuant to paragraph (1) of the definition of financial service pursuant to subsection 123(1). ...

To the extent that the fiber is affixed to or embedded in land (such as when it is buried underground), and is designed to stay there for its useful purpose, such fiber may be considered to be real property for GST/HST purposes. ... The sale of a "telecommunications facility" is not considered to be a supply of a telecommunication service. ... The position of the CCRA in respect of leases is that a contract that characterizes itself as a lease is to be considered as such. ...

As you are aware, this past year we undertook an extensive review that considered the legislative and policy issues related to these products, which resulted in our delay in responding to your query. ... We have considered your views concerning the FDA and we recognize that one of the components of a test kit may contain an ingredient that is a substance listed on a schedule to the FDA or its regulations. ... There may be circumstances where this approach does not apply and therefore this approach will be considered on a case-by-case basis. ...

., is considered to be a "residential unit" and is affixed to the land), is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... All relevant factors are considered in determining whether a recreational unit is sufficiently affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... All relevant factors are considered in determining whether a particular recreational unit is used as an individual's place of residence. ...

Sale of a Single Site GST policy statement P-088: Sale of Single Sites in a Residential Park indicates that the supply of a single site in a RTP should not be considered to to be exempt as the sale of a RTP or of an interest in a RTP unless it can be considered that the supply is of a beneficial interest in the RTP which gives the recipient an undivided percentage ownership interest in the park with the exclusive right to use a single site in the park. ... Conclusion Sale of a single site in a bare land strata titled RTP should not be considered as exempt by reason of being the supply of a RTP or of an interest in a RTP. Lots in a bare land strata titled development which are marketed either for sale or for lease should not be considered as falling within the definition of a RTP until they are leased and the other conditions of the RTP definition are met. ...

Where a trade term such as an Incoterm is used in an agreement for the sale of a good in accordance with its intended circumstances, the place at which legal delivery of the good is considered to occur is generally determined by reference to the place at which legal delivery of the good is considered to occur pursuant to that particular trade term. Where the trade term FOB is used in the agreement with a reference to a location, delivery of the good is generally considered to occur at that location, subject to any evidence to the contrary. ... Generally, it requires a determination of the person who is considered to be the constructive or de facto importer. ...

For GST/HST purposes, a sub-leasehold interest in real property is considered to be real property, and an assignment of the sub-leasehold interest by a sub-leaseholder is generally considered to be a sale of real property. ... If it is determined that multiple supplies are being provided, the possible application of section 138 must be considered. ... However, under limited circumstances, an RV may be considered a residential unit. ...