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Generally, lobbying which is carried out on behalf of a broad public sector so that both members and non-members alike benefit in an incidental or secondary manner will be considered to be an indirect benefit. On the other hand, where the lobbying has a direct financial or commercial impact for members of a particular association only, then the lobbying would generally be considered a direct benefit. ... Where members have the right to receive discounts on supplies made by the organization and the cumulative value of all such discounts exceeds 30% of the membership fee, the discounts will generally be considered significant in relation to the membership fee. ...

Generally, where a supply of software maintenance is included in the software licence, it is considered to be part of a single supply of the software and takes on the tax status of the software. ... However, where the product support plan is a separate supply and it is by nature technical support, the principal object of which is to provide access to technicians, interaction with technicians, or specific work performed by technicians, the product support plan would be considered a supply of a service. ... Response: Software supplied on a physical medium is generally considered to be a supply of TPP. ...

The decision given was that the computer software programs were considered to be a communication device as described in the former Medical Devices (GST) Regulations, and therefore a zero-rated supply. ... We do accept that a device that may not in a general sense be considered a communication device may serve as such for these individuals. ... Individuals whose vision can be corrected by eyeglasses or contact lenses to exceed these criteria are not considered to be "legally blind". ...

Therefore, where a fund is established under a pension plan and the fund is a trust, the fund is a separate person and is subject to the obligation and entitlements of the ETA as a person (e.g. a trust is considered to carry on activities, making and acquiring supplies, and is required to account for these transactions and file returns, etc). ... Where the employer acquires a particular property or a service from a third party in its capacity of administrator and the trust pays for the supply directly, or indirectly by reimbursing the employer for the amount, and thus the amount is charged against the trust assets, the property or service is considered to have been acquired by the employer in its fiduciary capacity of administrator of, and for the benefit of the plan and trust, and therefore for consumption, use or supply by the trust. The employer is not considered to have acquired the property or service for consumption, use or supply in the course of its commercial activities and is not entitled to an input tax credit in respect of the tax paid on the consideration for the supply. ...

Is the Company's confidential tariff, containing all of its 2007 prices, considered a written agreement? ... Written Agreements (Response to Questions #3(b) and #4) The CRA has recently issued GST/HST Notice 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the New Foreign Convention and Tour Incentive Program, Q&A 1.6 of which addresses what will be considered a written agreement for the tourism industry (a copy of GST/HST Notice 221 is enclosed). ... The Company's confidential tariff alone would not be considered a written agreement for purposes of the VRP; documentation outlining the details of the relationship between the parties to the written agreement would also be required. ...

Any other supplies made by the Corporation must also be considered in determining whether property and services are acquired primarily for consumption, use or supply in commercial activities. ... A number of factors must be considered in determining whether a property or service constitutes an improvement and each case must be examined in light of the particular facts. The factors that would ordinarily be considered include all of the facts surrounding the acquisition of the property and its intended use; the person involved in the activities (e.g., whether an individual, corporation, etc., their history of property development, and the frequency of such activities), and generally accepted accounting principles. ...

Is the GBS considered "real property" for purposes of the Excise Tax Act? ... The GBS when attached to the seabed is considered to be in Canada pursuant to the meaning of Canada in subsection 123(2) of the Excise Tax Act. ... At common law, there are three major points to be considered when determining if something is affixed to land. ...

., an intermediary) will be considered to be government funding under the following conditions: i) the payments were originally made by a grantor; ii) the funds paid by the intermediary to the recipient must be to assist the recipient in the pursuit of its objectives or to pay for an exempt supply provided to other persons (i.e., persons other than the grantor, officers, employees, shareholders or members of the grantor or persons related to the grantor or to such individuals); iii) the funds do not flow through more than two intermediaries to the final recipient (for example, from a grantor to a national organization to a provincial organization and then to a local organization); iv) the intermediary provides a certificate in a form prescribed by the Minister (i.e., form GST-322) certifying to the end recipient that the payment is a flow-through of government funding. ... With respect to the question of whether interest income can be considered to be government funding, we must look to the definition of this term in the Public Service Body Rebate (GST) Regulations. The Regulations clearly indicate that an amount must be paid or payable to the recipient by the grantor in order to be considered government funding. ...

Therefore, if the joint venture agreement entered into by XXXXX is not evidenced in writing the joint venture election is not valid and all the other participants would be considered to be making a supply of space to XXXXX equal to their ownership interest in the building. ... Assuming that XXXXX has a 50% ownership interest in the building and occupies 25% of the building, XXXXX would be considered to be receiving 50% of the space it occupies from the other participants. ... Where, however, there is a valid joint venture election and XXXXX is not making the supply on behalf of the co-venturers, XXXXX would be considered to be receiving a supply from each of the other participants equal to their ownership interest in the building. ...

Here, the policies and jurisprudence from income tax are relevant, and based on the case law in the area it has been accepted that some of the factors which may be considered in assessing whether a person is an employer include: (a) control and supervision: depending upon the nature of the work, an employer normally has the power to direct the work to be done and the manner in which it is done; (b) relationship of person's business with the nature of the employee's work: the work of an employee is an integral part of the employer's business; (c) wages and benefits: an employer is liable to pay the employee's wages and benefits as well as responsible for making source deductions, pension plan contributions, etc.; (d) power to negotiate terms of employments; and (e) power to select, dismiss, and promote. It is these factors which must first be considered when, for GST purposes, one seeks to establish an employer-employee relationship. ... You will note that it is the Department's position that a person will be considered and treated for GST purposes as an agent based on fact and the principle of law. ...