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., soft drinks) in these vending machines are not considered to be a part of the inventory of the duty free shop for export purposes; and •   no invoices are issued on the sale of the goods in question as is the case with all other goods sold from the store. ...

As indicated in paragraph 108 of GST Memorandum 300-3-5 (Exports), a service directly related to the communication of an advertising message, such as space in a publication, is considered to be an advertising service. ...

In the memorandum prepared by XXXXX, it was recommended that XXXXX should not be considered a non-profit organization for the purposes of the GST as the change to its Memorandum of Association does not alter the ability of XXXXX to pay patronage dividends to its members, as provided in the Standard By-laws. ...

In the memorandum prepared by XXXXX it was recommended that XXXXX should not be considered a non-profit organization for the purposes of the GST as the change to its Memorandum of Association does not alter the ability of XXXXX to pay patronage dividends to its members, as provided in the Standard By-laws. ...

The Feeds Act provides for other livestock to be added to those considered livestock for purposes of the Act via Regulation. ...

The services are not for consumption, use or enjoyment in Canada by XXXXX However, the films, video tapes and any other tangible personal property are not considered to be an incidental supply to the supply of the production services. ...

" Ostriches, emus and rheas are considered to be livestock for the purposes of this provision. ...

For purposes of the initial supply on April 27, 1993, the supply is considered a single supply of a zero-rated grain bin. ...

Paragraph 1(n) of Part III of Schedule VI to the Excise Tax Act excludes the following from being considered a basic grocery item for GST purposes: "beverages (other than unflavoured milk) or pudding, including flavoured gelatine, mousse, flavoured whipped dessert product or any other products similar to pudding, except (i) when prepared and prepackaged specially for consumption by babies, (ii) when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or (iii) when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving; Under this provision, the supply of a manufacturer's package containing two or more single serving beverages is zero-rated for GST purposes. ...

" Frames for eyeglasses are not considered to meet the "specially designed" requirement under section 32. ...