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., 100%) of the GST paid or payable in accordance with the provisions of subsection 259.1 (2) of the Excise Tax Act (the Act), because the delivery at your premises is considered to be a single supply of books, with the shipping and handling included in the supply. ... Conversely, as mentioned in the "Delivery of goods" article in the Fall 1997 "GSTHST News", the supplier is considered to have made a separate supply of a freight transportation service if the goods are sold FOB the vendor, i.e., title to the goods passes when the goods are given to the carrier. ...

Those wearing nonprescription eyeglasses are generally wearing sunglasses and would not need XXXXX Ruling Requested You have asked whether XXXXX may be considered a GSTHST zerorated supply pursuant to section 32 of Part II of Schedule VI to the Excise Tax Act (ETA). ... For purposes of the ETA XXXXX are considered to be specially designed accessories for prescription eyeglasses. ...

Interpretation Requested Does this registration cause any other divisions of the corporation to be considered a registered person for the purposes of the Act. ... As a registered person, supplies made in Canada by the non-resident corporation are not considered to be made outside of Canada as a result of paragraph 143(1)(b) of the Act. ...

Interpretation Requested Is the supply of the custom computer software by way of licence considered to be a supply of a right to use intellectual property? ... Interpretation Given The supply of a licence to use custom computer software is considered to be a supply of a right to use intellectual property (i.e., intangible personal property). ...

The Strawberry and XXXXX flavours of XXXXX would be considered to be non-carbonated fruit flavoured beverages that contain less than 25% by volume of natural fruit juices and are subject to paragraph (d) unless XXXXX is a milk based beverage. ... Such ingredients would be derived from milk, but are not considered to be milk, and are not regulated as milk. ...

At this time, it is not clear to what extent the activities of the XXXXX within this building will be considered 'commercial activity', as defined in the Excise Tax Act. ... An entity is considered to be owned by a group of bands if the group of bands holds all or substantially all of the memberships of the entity. ...

23 June 2000 GST/HST Interpretation 30627- Confirmation of Redemption of Coupons in Electronic Format for Goods and Services Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXX Case: 30627XXXXXJune 23, 2000 Subject: GST/HST INTERPRETATION Confirmation of Redemption of Coupons in Electronic Format for Goods and Services XXXXX Thank you for your letter of March 23, 2000 concerning whether electronic data used to keep track of points that can be redeemed for goods and services will be considered to be a coupon for purposes of the Excise Tax Act ("the ETA"). We understand from the information provided in your letter and our telephone conversation of April 27, 2000, that it is your view that where a customer earns points based on the amount of goods and services purchased, and these points may then be used to redeem merchandise or cash, the points should be considered a coupon for GST/HST purposes. ...

On the basis of the facts provided by XXXXX in their letter of June 10, 1999 addressed to XXXXX and the attachments thereto, it is our opinion that the supplies of undivided interests in the "XXXXX Equipment" by the "XXXXX Lessor" to the three Purchasers would generally not be considered a supply of a business or part of a business and hence, the election under section 167 would not be available. ... As noted in Policy P-188, the supply of one or more individual assets will not be considered a supply of a business or a part thereof. ...

As a general guideline, the Revenue Canada and Customs Agency (CCRA) considers that a significant presence in Canada is required for a non-resident person to be considered to be carrying on business in Canada. Policy statement P-051R (Carrying on business in Canada) outlines various factors to be considered when making a determination as to whether a non-resident person is carrying on business in Canada. ...

Background Information XXXXX has proposed to raise an assessment against the XXXXX as a result of timing differences related to when tax is considered payable. ... In general, a payment required by the supplier to help insure the completion of a sale will be considered a deposit where it is identified and accounted for as a deposit (e.g. not recorded as a sale and no sales commissions is recognized until after acceptance of delivery). ...