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Generally, a non-resident must have a significant presence in Canada to be considered to be carrying on business in Canada. ... An advertising service is generally considered to be a service of creating a message and/or a service directly related to the communication of such a message. ... In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ...

., in making exempt supplies), all of the property or service is considered to be for consumption or use in activities other than commercial activities. ... To the extent that the remaining part of the Facility (i.e., that part that is not the residential complex) is used to make taxable supplies, such construction will also be considered to be in the course of commercial activities. Generally, the construction activities would be considered an improvement to capital real property and the ITC eligibility will be in accordance with the rule for improvements to capital property set out above. ...

Under this broad definition, any record of a supply, along with the consideration due or paid for the supply, will be considered to be an invoice. ... Therefore, if the ticket seller is acting as an agent in making a taxable supply of rights to admission on behalf of the promoter, it is the promoter who is considered to be making a taxable supply to the recipient and the ticket seller, as an agent, is considered to be making a taxable supply of its service of acting as agent to the principal. ... The policy indicates that a person will be considered and treated for GST/HST purposes as an agent based on fact and the principles of law. ...

The supply would be considered to be a supply of tangible personal property and, as a result, is subject to the GST at 7%. ... It is assumed in this case, that the parts are considered to be an incidental supply to the supply of the services. ...

Therefore, the reference in subsection 169(1) to the person to whom a supply is made is considered to be a reference to the recipient of the supply. ... The question in this case is whether the inputs are considered to be used in the commercial activity of the individual or the corporation. ... However, the inputs could also be considered for use in the corporation's commercial activity of operating the kitchen fabrication business. 4. ...

Other factors need be considered. In the British case of Firestone Tyre and Rubber Co. ... We can see from this case that more than the mere selling of goods in a jurisdiction might be factors to consider when examining whether a person is considered to be carrying on business in that jurisdiction. In this context, the person must, at the very least, have a presence in Canada, whether through an office, employees or agent to be considered to be carrying on business in Canada.. ...

On the other hand, printed matter in Braille is considered to be "specially designed" for blind individuals. ... Paper: Similar to Braille series books, all Braille type paper is also considered "specially designed" for the use of blind individuals. ... However, thick and dark lined writing pads with generous spacing are not considered to satisfy the "specially designed" requirement of the provision. ...

For the first condition, to determine whether a supply has been made to a person, the meaning of recipient must be considered. ... If the Intermediary is a non-registrant, there would be no incidence of tax in the second supply and the Exporter would not be entitled to a rebate of GST as they would not be considered the taxpayer for GST purposes. ...

Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered as an indication that one of the main purposes of the organization is to provide vocational training. ... In addition, the Basic Commercial Pilot Licence (Aeroplane) and Advanced Commercial Pilot Licence (Aeroplane) are considered to be programs that develop or enhance students' occupational skills. ... For the purposes of the build-up time, the student is not considered to be under instruction and direct supervision. ...

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. ...