Search - considered

In conclusion, XXXXX has expressed the view that the call taking and retransmission could be considered incidental to the supply of a law enforcement service or fire protection service when these services are supplied together for a single consideration. ...

Departmental policy contained in Customs Notice N-118 states that goods that are temporarily imported and then exported, where GST at 7% (and full or partial relief of customs duty) was paid at the time of importation, are considered to be tax paid for purposes of any subsequent importation. ...

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Based on a review of the documents submitted which relate to the supplies made by XXXXX it is our opinion that there are insufficient facts to support the position that XXXXX is considered to pay the consideration on behalf of XXXXX where XXXXX invoices are issued to XXXXX[.] ...

Based on the information provided, the supply by a partnership of an undivided interest in the partnership property to one of the partners would generally not be considered a supply of a business or part of a business and, as a result, the election under subsection 167(1) would not be available. ...

Interpretation Given Based on the information provided, a service of analyzing semiconductor chips to determine the chips' capabilities, where the chips are destroyed during the analytical process, would be considered to be a service of "testing and inspecting" for purposes of Schedule VI, Part V, section 21 to the Act. ...

Interpretation Given Based on the information provided, payments made by a municipality to XXXXX in respect of charges made by XXXXX for maintenance of XXXXX are considered grants made in the public interest and therefore are not subject to GST. ...

Your first question is[:] a) When XXXXX directs the trustee to make the payments is that considered to be a re-supply for purposes of section 155 [o]f the ETA? ...

Interpretation Requested You have requested a determination that the entity, XXXXX XXXXX, be considered a band empowered entity as described in Technical Information Bulletin B-039R GST Administrative Policy: Application of GST to Indians (TIB039R). ...

You also request that we confirm that the supply of registration in a summer camp is not considered to be a supply of a service of providing care, supervision and a place of residence to children, as referred to in section 2 of Part IV of Schedule V of the ETA. ...

As a second thought I now question whether the entire drama program should be considered as a whole (as it is done under sec 12 of PSBs). ...