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., independent contractor or self-employed) all of the elements in the relationship between the parties must be considered. ... The operator of those businesses is considered to be the employer of those taxi drivers for UI purposes but not for GST or income tax purposes. ...

It is not, an should not be considered a supply of labour by the NPO to XXXXX nor should the amount paid by XXXXX to the NPO be considered consideration in respect of a supply. 2. ...

While the Vendor would be considered a builder of the house, ownership (the legal title) had been transferred by XXXXX to the Purchasers on October 8, 1993. ... Some of the factors that may be considered by an auditor when reviewing the case would include: the amounts used to calculate the vendor's net remittance indicated on the filed GST returns for the applicable periods, the normal invoicing practices of the Vendor, industry practices and the final sales documentation. ...

The intent of the parties must be considered when evaluating the invoice, contract or agreement, taking into account the form the documentation takes, the circumstances under which the transaction was concluded, as well as the supplier's usual business practices. ... The insurance expenses invoiced that are directly related to the period of construction during the time the XXXXX were built would appear to be a cost of XXXXX which is being recovered from XXXXX Consequently, XXXXX does not seem to be supplying insurance to XXXXX and that are delivered at the same time as the XXXXX do not seem to be material in nature and perhaps can be considered incidental to the supply of XXXXX In our view, the contract seems to be for a single supply of tangible personal property. ...

The XXXXX has since received a conflicting opinion stating that a 'used mobile home' is only considered used if it has been used within Canada. ... Yours truly, Doris Rist A/Rulings Officer Financial Institutions and Real Property GST/HST Rulings and Interpretations XXXXX b.c.c.: Originator's Desk Copy b.c.c.:   NCS Subject Code(s)- I 11950-1, 11645-1 b.c.c.: Registration Number: n/a XXXXX b.c.c.:   H.Q.Quality Assurance b.c.c.: hard copy- R/F GST Analysis: mobile homes imported into Canada are considered tangible personal property upon importation Unique filename under which the letter has been saved. ...

If the supplies are considered exempt, is XXXXX entitled to claim the municipal rebate on all the GST paid regarding the project prior to the formation of the Commission? ... If XXXXX is considered to be making an exempt supply of construction services under the direct cost provision on real property owned by XXXXX, it would be eligible for a rebate under subsection 259(3) of the Act for the non-creditable tax charged on inputs acquired to make the exempt supply. ...

The lease includes the following separate amounts that are to be paid by the tenant: (a) a contribution of between XXXXX as "the tenant's contribution towards the cost of construction of the Recreation Centre", to be placed in a special reserve fund account; newer forms of the lease state that the payment will be considered as a fee for membership in the recreation centre; (b) a basic rent that is to be net of any costs incurred in respect of the property; (c) a monthly contribution to a capital reserve fund; (d) a proportionate share of operating costs including the recreation centre, though newer leases separate out the recreation centre costs as a separate payment; (f) GST, if applicable, to the rent and every other amount payable under the lease. 5. ... Operating Expenses Since both the land and recreation centre form part of a residential complex, they are both supplied to the tenant on a tax exempt basis as they are considered to be rent. ...

These parts are considered generic since they can also be incorporated into non-prescription eyewear and therefore are not specially designed for purposes of section 32. ... Purchases of these parts by retailers or other suppliers remain taxable because the purchase or the parts alone does not qualify for a zero-rated status Sun-Clips, Clip-Ons and Flip-Ups For purposes of section 32 discussed above, clip-ons, sun-clips and flip ups are considered specially designed accessories for zero-rated prescription eyewear. ...

These parts are considered generic since they can also be incorporated into non-prescription eyewear and therefore are not specially designed for purposes of section 32. ... Purchases of these parts by retailers or other suppliers remain taxable because the purchase or the parts alone does not qualify for a zero-rated status Sun-Clips, Clip-Ons and Flip-Ups For purposes of section 32 discussed above, clip-ons, sun-clips and flip ups are considered specially designed accessories for zero-rated prescription eyewear. ...

Interpretation Given Based on the information provided, XXXXX is considered to be providing incentive travel to its salespeople. ... It is not necessary for the sponsor to charge a fee for the admission to the convention in order to be considered to be supplying an admission. ...