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Many of the items listed can be considered supplies (e.g. appointing auditors, maintaining books and records, preparing and mailing out notices of all meetings). ... After consideration of all the criteria, the supply of management services should best be considered a single supply. ... These services may be zero-rated under Schedule VI, Part V, section 7, as the services would not be considered to be for consumption, use or enjoyment in Canada. ...

Many of the items listed can be considered supplies (e.g. appointing auditors, maintaining books and records, preparing and mailing out notices of all meetings). ... After consideration of all the criteria, the supply of management services should best be considered a single supply. ... These services may be zero-rated under Schedule VI, Part V, section 7, as the services would not be considered to be for consumption, use or enjoyment in Canada. ...

Further, the primary place of residence of the individual is considered to be a "residential unit". ... In the second scenario, the home is considered to be a "residential complex" even though 35% of the home is being used in the course of the individual's commercial activity (the law practice). However, in this scenario, the house is considered to be a "single unit residential complex" as it contains only one residential unit. ...

The performance by XXXXX on the XXXXX is considered by universities in determining which students are accepted to XXXXX XXXXX a given scholastic year. ... Where these rules do not specify a particular province, the supply is considered to be made in a non-participating province. Therefore, unless a supply is specifically determined to be made in a particular province under Schedule IX to the ETA, it is considered to be made in a non-participating province. ...

A guarantee in respect of a financial instrument is considered to be a "financial service" under paragraph (e) of the definition of "financial service". Therefore the guarantee between XXXXX and the Beneficiary in respect of the swap between XXXXX and the Counterparty is considered to be a financial service as well. ... XXXXX is considered to be a "person at risk" under the provisions of subsections 4(1) and 4(3) of the Financial Services (GST) Regulations because XXXXX is considered to be financially at risk by virtue of the acquisition, ownership or issuance by XXXXX of a swap. ...

Products commonly described as "dietary supplements" are not considered to be food, beverages or ingredients, and are taxable at 7% GST or 15% HST. ... There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ... Products #1 through #6) are considered to be dietary supplements and are taxable at 7% GST (or 15% HST, as applicable). ...

In a report, an appraiser stated that the total overall project would be considered to be 90% complete and carried out an appraisal on that basis. ... Is the XXXXX considered a "builder" for purposes of the GST as defined in subsection 123(1) of the Excise Tax Act (the "Act")? ... By virtue of this interest in XXXXX, the XXXXX is considered to be a "builder" for GST purposes. 2. ...

If the lease that was entered into before March 10 (pre-March 10 lease agreement) is amended after (March 9, 2004), is it considered a new lease and taxable? ... Is the pre-March 10 lease considered a new lease and taxable if the lease is modified under a provision, and the provision is open for negotiation or is not specific? For example, is the lease considered taxable if the lease is modified and within the provisions of the original lease the lessee has the option to renew at market rent? ...

A mixture of two or more types of nuts is considered to be a snack mixture even if the nuts are not salted. However, mixtures of nuts in their natural state that are not further processed other than washed and/or cleaned are not considered to be snack mixtures and therefore are zero-rated. Nuts that have been roasted, shelled or seasoned are not considered to be in their natural state. ...

Generally, an appliance is considered to be built-in when it is plumbed in and/or hard-wired to the real property. ... A washing machine would not be considered to be part of the real property because its plumbing can be easily attached and unattached. A built-in dishwasher, on the other hand, would be considered to be part of real property. ...