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In any of the preceding events, the tax status of each portion of the Property would be considered separately. ... Note that since the individual is not a registrant, the change-in-use provisions of sections 207 and 208 are not considered here. ... Subsection 191(3) would therefore not apply unless the improvements could be considered as a substantial renovation. ...

Generally, supplies of services for which an agent charges a commission are considered to be relating to the supply of goods to the recipient. ... For example, restoration or repair services would be considered to be relating to the goods and not to the supply of the goods to the recipient. However, minimal services required to prepare the goods, such as pre-sale cleaning, would be considered as related to the supply of the goods to the recipient. •   The relationship between the supply of the service and the supply of the goods to the recipient must be direct. ...

Furthermore, simply packaging the food for sale after the customer has placed his or her order is not considered to be processing as described above. ... Where items are selected individually from a menu, the charge is considered to be a per person or per serving charge. ... The charge here is considered to be a per person or per serving charge because the customer is selecting items individually from a menu. ...

This expanded definition allows for the inclusion of various homes, such as mini-homes, not previously considered mobile homes. ... Further to this, the definition of building must be considered as the definition states a mobile home means "a building". ... Furthermore, notwithstanding approval from the XXXXX effective March 1995, that the entire park qualified as a mobile home park for municipal purposes, the park still does not meet the criteria to be considered a "residential trailer park" for GST purposes. ...

In other words, the amount given in cash to the lessee in this example cannot be considered to be an amount credited against the leased vehicle. As well, the amount given in cash to the lessee cannot be considered to be an amount which was used as "full or partial consideration for the supply" of the new vehicle, as required by subsection 153(4). ... In other words, the amount given in cash to the lessee in this example cannot be considered to be an amount credited against the leased vehicle. ...

You would like clarification as to why this is not considered a supply keeping in mind that each person gives up an interest in real property to obtain a different interest in real property. ... As the properties in question are considered to be inventory of the corporation (see sub-item (b) above), if at some point the corporation appropriates part or all of the properties that it owns for use as capital property, the provisions of section 196.1 of the Act will apply. ... A rebate under section 257 would only be available if the facts changed substantially, such that the individual would be considered to be a "builder" of the proposed residential complex, as defined in subsection 123(1) of the Act. ...

Subparagraph 2(d)(i) of Part III of Schedule IX to the ETA 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 can be used only in the province. ... Subparagraph 3(d)(i) of Part III of Schedule IX to the ETA states that a supply of IPP will be considered to be made in a participating province if the Canadian rights in respect of the IPP cannot be used otherwise than primarily in the participating provinces. ... A universal non-transferable licence of a right to use computer software is considered a supply of a right to use intellectual property. ...

In addition, the Indian patient is not considered an official of the band when attending a personal medical or dental appointment. ... You request guidance on whether a band member can be considered an official of a tribal council or a band-empowered entity. ... You would like to know if such a person will be considered an official of the council. ...

As such, a trust is considered a separate person from its trustees and beneficiaries. ... A carrier who is under contract with the purchaser is not considered an agent of the Corporation. ... An interpretation request should provide sufficient information to enable the CRA to understand the issues to be considered. ...

Under the new digital economy provisions and more specifically, pursuant to subsection 211.23(1), if a distribution platform operator (Footnote 1) is registered for GST/HST purposes, […], the distribution platform operator is considered to be the supplier in respect of the supply of goods (Footnote 2) (specifically known as Qualifying Tangible Personal Property Supply) made by non-registered vendors that are facilitated through their platform (Footnote 3). ... Also, it is important to note that the sale of a precious metal is considered as an exempt supply and therefore, would not be considered as a Qualifying Tangible Personal Property Supply (Footnote 5) and as such is not subject to the new digital economy measures as detailed above. ... Any proposal to change the legislation, including the rules related to digital platforms collecting the GST/HST on behalf of the vendors using the platform, must be considered by the Minister of Finance and approved by Parliament. ...