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When making the determination, the entire period during which the service is, or is to be, performed under the agreement for the supply must be considered. ... However, the separate supply rule referred to in paragraph 136.1(2)(a) of the Act does not apply for the purposes of determining whether the entire supply of the service is considered to be a supply made in Canada or outside Canada. Paragraph 136.1(2)(d) provides that, if the place of supply of the service, without regard to the deeming rule under paragraph 136.1(2)(a), would be considered to be made in or outside Canada, then that is the place of supply for all of the supplies that are, because of paragraph 136.1(2)(a) of the Act, deemed to be made under the agreement for the service. ...

Interpretation Given Based on the information provided, the supply of posting the biographical information on the Company's Web site and the supply of banner and audio advertising are considered to be supplies of advertising services for purposes of the Excise Tax Act (ETA) and the supply by way of sale of a CD is considered to be a supply of tangible personal property (TPP). ... Under Part V of Schedule IX to the ETA, generally, a service is considered to be supplied in a particular province if all or substantially all [90% or more] of the Canadian element (In Part V of Schedule IX to the ETA, the "Canadian element" of a service means the portion of the service that is performed in Canada.) of the service is performed in that province. For example, if a service is performed entirely in XXXXX, the supply of the service is considered to be made in XXXXX. ...

Interpretation Given Based on the information provided, the supply of viewing a video over the Internet is considered to be a supply of intangible personal property (IPP) and the supply of the binder containing the CD ROM and the workbook is considered to be a supply of tangible personal property (TPP). ... Subparagraph 2(d)(i) of Part III of Schedule IX to the Act states that a supply of IPP is considered to be made in a province if all or substantially all (i.e., 90% or more) of the Canadian rights in respect of the IPP can be used (i.e., are allowed to be used) only in the province. ... Subparagraph 2(d)(ii) of Part III of Schedule IX to the Act states that a supply of IPP will be considered to be made in a province if the place of negotiation of the supply is in the province and the IPP can be used (i.e., is allowed to be used) otherwise than exclusively outside the province. ...

Interpretation Given The supply of the right to access a Web site from which digitized products may be downloaded as described above is considered to be a supply of intangible personal property (IPP) for purposes of the Excise Tax Act ("the Act"). ... The supply of IPP made by your client is not considered to be a supply of intellectual property nor a right to use such property and consequently does not qualify for zero-rating under section 10 of Part V of Schedule VI to the Act. ... Subparagraph 2(d)(i) of Part III of Schedule IX to the Act states that a supply of IPP is considered to be made in a province if all or substantially all of the Canadian rights in respect of the IPP may be used only in the province. ...

A diagnostic service is considered to be the detection and determination of a disease by means of a study procedure and the report of findings. ... However, the XXXXX, which maps the optic nerves at the back of the eye to assist in the detection of glaucoma, is used in a diagnostic procedure and the test performed using this equipment would be considered a diagnostic service. ... Thus, if the ER physician in the scenario you presented makes a payment to the incorporated entity, then this payment will not be considered a bona fide fee sharing arrangement within the scope of the policy. ...

In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ... Based on the information provided, this supply is considered to be a service directly related to the communication of a message. As such, your supply to the non-resident is considered to be a supply of an advertising service for purposes of the ETA. ...

Interpretation Given Based on the information provided, a supply of Package 1 is considered by the Canada Customs and Revenue Agency (CCRA) to be a supply of intangible personal property (IPP) and supplies of Packages 2, 3 and 4 are each considered to be a single supply of a service for purposes of the Excise Tax Act (ETA). ... Under this provision, a supply of IPP will be considered to be made in a province if the place of negotiation of the supply is in the province and the IPP may be used (i.e., is allowed to be used) otherwise than exclusively (90% or more) outside the province. ... It should be noted that XXXXX may not be considered a small supplier by virtue of the world-wide taxable supplies of any associated persons. ...

If it is determined that multiple supplies are being provided by a person the possible application of sections 138 and 139 should be considered. ... If the predominant element of the single supply is determined to be a financial service, then the supply as a whole will be considered a financial service. ... Therefore, the Brokers providing the services in respect of these contracts to USCO and CANCO would not be considered to be "arranging for" financial services and consequently, the supplies provided by the Brokers would not be financial services. ...

GST/HST Policy Statement P-051R2, Carrying on Business in Canada (P-051R2), sets out factors and principles to be considered in determining whether a non-resident is carrying on business in Canada for GST/HST purposes. ... Rather, the determination requires judgment in establishing the importance of each factor in light of the type of supply that is being made in the context of the relevant facts. […] P-051R2 states that in general, a non-resident must have a significant presence in Canada to be considered to be carrying on business in Canada, and specifically indicates in this regard that generally, isolated transactions carried on in Canada as part of a business that is carried on by a non-resident person outside Canada may not result in the person being considered to be carrying on business in Canada for GST/HST purposes, given that the factors would usually not be met to a sufficient degree. […][You believe] that CruiseCo is not carrying on business in Canada because the cruise trips offered by CruiseCo that […][are sailing or at port in Canada] do not constitute a significant presence and are better explained as isolated transactions. ... These factors are sufficient for […][XCo] to be considered to be carrying on business in Canada for GST/HST purposes and […] required to register for the GST/HST under subsection 240(1) as none of the exclusionary paragraphs apply. ...

It is your understanding that a duplex (one unit above and one unit below with a common wall) is considered to be a single unit residential complex for GST/HST purposes. ... Such a building would generally be considered to be a duplex. The building that [the Company] is considering to build would not be a duplex where it contains four residential units on a single legal title. In general, there is a special rule, for purposes of the GST/HST new residential rental property (NRRP) rebate, that where a building only contains two residential units, the property is considered to be a single unit residential complex instead of a multiple unit residential complex. ...