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A non-competition agreement where a person agrees not to compete in a given business for a certain period of time is considered to be a supply, since a supply is defined in subsection 123(1) of the Excise Tax Act (the "Act") as the provision of property or a service in any manner. ... Therefore, by agreeing not to carry on a business, the individual cannot be considered as making a supply in the course of a commercial activity. ...

Administratively, a 'beverage' is considered to be a drink that is consumed for pleasure or to quench thirst. ... Dietary supplements are not consumed to alleviate hunger as are foods traditionally considered basic groceries. ...

The allowances are considered reasonable for GST purposes. Interpretation Requested Can the association claim input tax credits (ITCs) on these allowances, given that these individuals are performing the audits on behalf of the association? ... In addition to the requirements that the allowance be for taxable purchases, that it be considered reasonable, and that an amount in respect of the allowance is deductible in computing the income of the person for purposes of the Income Tax Act, the person must pay the allowance to an employee of the person; where the person is a partnership, to a member of the partnership; or where the person is a charity or a public institution, to a volunteer who gives services to the charity or public institution. ...

Interpretation Requested Is the additional charge for gift-wrapping considered to be a supply made in a participating province and, as such, subject to HST? Interpretation Given Based on the information provided, the supply of the item and the gift-wrapping is considered to be a single supply of tangible personal property ("TPP"). ...

Interpretation Requested Will the facsimile invoice be considered to be an original invoice for purposes of claiming a rebate of tax paid in error? ... An invoice sent by fax is not considered to be an original invoice. The supplier is required by virtue of subsection 223(2) of the ETA to provide the recipient, in writing, with the required information to substantiate the rebate claim. ...

You wish to know our general views on whether or not the general partner would be considered to be making a supply of services to the partnership in this scenario, specifically with regard to partner remuneration as outlined in point 5 above. ... As discussed in policy statement P-244, a number of factors must be considered to determine whether section 272.1(1) applies in a particular situation. ...

The housing units are not considered to be self-contained units as none of the units have cooking facilities. e. ... For purposes of municipal designation, a supply that includes accommodation as one element but also includes other elements such as meals, personal care services, laundry, or housecleaning is not considered an eligible supply of long-term accommodation. ... It should be noted that the CRA’s administrative policy was considered by the Federal Court of Canada in Wellesley Central Residences Inc. v. ...

Therefore, to the extent that any property or services, such as legal and consulting services, were acquired by the Parent to make these exempt supplies, the Parent would be considered to have acquired the property or service for consumption or use otherwise than in commercial activities. ... To the extent that property or services were acquired […][in relation to the business or activities of another person, and not the Parent], they would be considered to be acquired for consumption or use otherwise than in the Parent’s commercial activities. ... For example, if consulting services were acquired for a purpose other than making supplies, the Parent would be considered to have acquired the services for consumption or use otherwise than in commercial activities. ...

Instead, as the Charity would be considered to be the recipient of the supply, the usual rules for determining whether the Charity was eligible to claim PSB rebates would apply. ... Section 174 will apply in this situation where the following conditions are met: The Charity pays an allowance to a volunteer who gives services to the Charity; The allowance is paid to the volunteer for: supplies of property or services all or substantially all (90% or more) of which are taxable supplies (other than zero-rated supplies) acquired in Canada by the volunteer in relation to the Charity’s activities; or the use of a motor vehicle in Canada in relation to the Charity’s activities; An amount in respect of the allowance is deductible by the Charity for income tax purposes, or would be deductible if the Charity were a taxpayer under the Income Tax Act and the activity were a business; and In the case of certain travel and motor vehicle allowances, the Charity must ensure that the allowance is reasonable for income tax purposes; and at the time the allowance was paid, the person considered it to be a reasonable allowance, and it was reasonable for the person to have considered it to be a reasonable allowance for income tax purposes. ... If the volunteer acquired a taxable supply as the Charity’s agent, the Charity is considered to be the recipient of the supply. ...

We have carefully considered your submission in our review. The HST applies in the participating provinces at the following rates: 13% in Ontario; and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. ... The calculation presented for PSB rebate is only one third of the Honorarium which according to GST/HST policy statement P-097R2 is considered allowance if it does not exceed one half of the amount paid to the recipient as salary or remuneration.” ... “As a result, it is our view that all bands created under the Indian Act meet the criteria to be considered municipal or public bodies performing a function of government in Canada for the purpose of paragraph 149(1)(c) of the Act [Income Tax Act] and are therefore exempt from income tax.” ...