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As with food and beverages, it is also recognized that some products that would be considered to be ingredients by an average consumer have no nutritive value. ... In this format, it would not be zero-rated, since products in capsule form are generally considered dietary supplements. ... Based on this research, pumpkin oil can be considered an ingredient. At the retail level, pumpkin oil sold in capsules would not be zero-rated as per our policy. ...

Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered as an indication that one of the main purposes of the organization is to provide vocational training. ... In addition, the Basic Commercial Pilot Licence (Aeroplane) and Advanced Commercial Pilot Licence (Aeroplane) are considered to be programs that develop or enhance students' occupational skills. ... For the purposes of the build-up time, the student is not considered to be under instruction and direct supervision. ...

Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered as an indication that one of the main purposes of the organization is to provide vocational training. ... In addition, the Basic Commercial Pilot Licence (Aeroplane) and Advanced Commercial Pilot Licence (Aeroplane) are considered to be programs that develop or enhance students' occupational skills. ... For the purposes of the build-up time, the student is not considered to be under instruction and direct supervision. ...

Pursuant to paragraph (b) of the definition of "real property" in subsection 123(1) of the ETA, legal and equitable interests in real property are considered as "real property". The respective interests of XXXXX in the Property were therefore considered to be real property for GST purposes. ... The policy further states: However, where a portion of the minimum lot size is not used for residential purposes but rather for commercial activities, such portion is usually not considered to be reasonably necessary for the use and enjoyment of the building as a residence. ...

The person who is entitled to the surcharge fee for providing the payment of money to the cardholder is considered to be the supplier of a financial service to the cardholder. ... The surcharge fee paid by the cardholder using the ABM is considered to be consideration for an exempt supply of a financial service. ... A change of less than 10% is considered to be insignificant unless that change changes the percentage to more or less than 50%. ...

We understand that these manufactured homes are considered to be “mobile homes,” as defined in subsection 123(1). […] RULINGS REQUESTED 1. ... Would the corporation also be considered to be supplying a “residential complex” because it is granting subleases of residential lots? ... If a developer places mobile homes constructed under the A277 and Z240 codes (and considered to be a “mobile home” as defined in subsection 123(1)) on residential lots, does a “residential complex” become a “residential trailer park” with sites that do not have a legal description or are not registered in any land registry? ...

Should the stated primary purpose for the purchase of the interest in the Unit be sufficiently proven with supporting outward indicators, then the negative impact of the Revised Regulations may be considered an unforeseen event. ... Unforeseen event There has been a tendency to focus on the unforeseen event without first having considered the individual’s primary purpose for acquiring the interest in the residential complex, as described above. ... As previously explained, the Assignor would first need to provide proof/outward indicators of their stated purpose to rent the Unit to an individual as a place of residence before any unforeseen event could be considered. ...

The supply may be exempt under paragraph 7(b) of Part I of Schedule V to the ETA if the Lot is situated in a residential trailer park and the house is considered to be a mobile home, otherwise the supply may be exempt under paragraph 7(a) of that Part. ... For purposes of the GST/HST new housing rebate, a modular home is generally considered to be a mobile home. To be considered a mobile home for GST/HST purposes, the modular home has to be equipped with complete plumbing, electrical and heating facilities, and designed to be moved to a site for installation on a foundation and to be connected to service facilities, and used as a place of residence. ...

If a progress payment becomes due or is paid without having become due after October 14, 2009, and before July 2010, for purposes of the provincial part of the HST, the payment would be considered to become due on July 1, 2010, and not to have been paid before that date. ... In cases of written contracts, if the construction, renovation, alteration or repair is substantially completed (90% or more) before June 2010, the construction would be considered to be substantially completed on June 1, 2010. ... Holdbacks A holdback from a progress payment would be considered to be part of the progress payment from which it was held back. ...

In limited circumstances, a recreational vehicle may be considered to be a residential unit and if affixed to land for the purpose of its use and enjoyment as a place of residence, the exemption in subparagraph 7(a)(i) of Part I of Schedule V to the ETA may apply. ... A recreational vehicle is generally not considered to be a residential unit and as such, the exemption in subparagraph 7(a)(i) of Part I of Schedule V to the ETA would not apply. ... Since the supply is considered to be made before July 1, 2006, the supply, if subject to tax, is subject to 7% GST. ...