Search - considered

You may also be required to register for the GST if your total worldwide annual sales are in excess of $30,000 and you are considered to be carrying on business in Canada. ...

Therefore, the disclosure requirements for purposes of subsection 177(1) are not considered to be fulfilled simply because a passenger checks in at a particular airline's gates. ...

Where a supplier, who is acting as a freight forwarder, acquires freight transportation services for supply to a recipient the supplier will be considered a carrier. ...

Interpretation Given Whether the supply of the franchise and the players' contracts is considered to be a single supply, or multiple supplies, is a question of fact and can only be determined by a complete review of the specific facts of a given situation. ...

However, some institutions including many nursing homes are not considered to be hospital authorities and are not entitled to the benefits enjoyed by hospital authorities. ...

Section 142 of the Excise Tax Act (ETA) sets out the rules for determining whether a supply is considered to be made in or outside Canada for Division II purposes. ...

Vitamins and minerals in pill, capsule or tablet form are not considered basic groceries and are taxable; however, some vitamins and minerals sold in powdered form as an ingredient for food or beverages and of a quality suitable for human consumption may be zero-rated under section 1 of Part III to Schedule VI of the ETA. ...

There is nothing in the legislation which would permit those persons to treat themselves as a single entity, subject to that entity being considered a partnership or some other form of group entity. ...

Based on our interpretation of these provisions, a member of a visiting force is considered not to be a resident of Canada while stationed in Canada and is entitled to claim a rebate of tax paid on goods (other than excisable goods, wine and motive fuels) that are removed from Canada within 60 days of purchase. ...

It is the Department's position that in both the XXXXX cases, the supply is not considered to be a supply of the XXXXX container or the otherwise zero-rated grocery item. ...