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If there is a termination or stopover outside Canada in respect of the continuous journey, the supply of the passenger transportation service is considered to be made in a non-participating province. ... When determining the origin, termination and any stopovers in respect of a continuous journey, only flights with passengers onboard are considered. ... A ferry flight is generally considered to be an input to a passenger transportation service. ...

For example, should XXXXX cruises, transport of goods, fishing excursions be considered together or should we look at each supply separately? ... The ETA seems to suggest that a stretch of water has to be crossed in order for the transportation services to be considered a "ferry". ... Destinations Question 5 and 8 focus on what is considered to be a destination. ...

The performance of the duties pursuant to a power of attorneyship is not considered to be a supply made in the course of commercial activities. ...

Interpretation Requested If a registrant is required to file its GST/HST return electronically under subsection 278.1(2.1) and the Electronic Filing and Provision of Information (GST/HST) Regulations, but files a paper return (so the penalty under section 280.11 applies), is the paper return still considered a valid return by the CRA? ...

We have re-examined your original submission, and considered the additional information provided with your most recent submission particularly with respect to Policy Statement P-221, Meaning of the phrase "a particular class or kind" as found in subsection 153(3) of the Act, and your views regarding our earlier explanations that accompanied our previous ruling. ...

The position of the Canada Revenue Agency (CRA) since the implementation of the point-of-sale rebate has been that a printed book and a CD-ROM packaged together and sold for a single price is considered to be a single supply of a new product that is not a printed book, and is therefore not eligible for the point-of-sale rebate. ...

Please note, we have not included a discussion of proposed section 141.02 because it does not apply to the time period being considered for purposes of this response. ...

The zero-rating provisions of Schedule VI, Part V, section 7 to the Act would not apply to the services supplied by TCGI to non-residents as the services would be considered to be primarily for consumption, use or enjoyment in Canada. ...

It is tangible personal property and we believe that it may be considered as a separate supply from the service element provided by the XXXXX, based on our analysis included in my memorandum to you of November 17, 1994. ...

., it purchases the water or otherwise has possession of or title to the water and sells and delivers it to its customers it is considered to be supplying and delivering water and the exemption in section 23 of Part VI applies. ...