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., you and your husband are considered to be making a taxable supply to the cab owner and XXXXX is considered to be making a taxable supply of agent services to you and your husband. ...

An assignment of a commercial real property lease is considered to be a sale of real property since a lessee that transfers its leasehold interest to a third party is transferring the ownership of the real property (that is, the ownership of the leasehold interest) and therefore is making a sale of real property. ... As this particular example (i.e. the month to month lease of the premises of an ongoing business which is then sold) appears likely to be extremely rare, it is not possible to provide any opinion, as the actual agreements and the particular surrounding circumstances would have to be considered. ...

Services and property acquired by the contractor for use during the course of the installation service, are considered eligible expenses for purposes of section 252.41, whether these expenses are billed to the unregistered non-resident on a single invoice or billed separately by the contractor, such as progress billing — itemizing the expenses incurred weekly, monthly, etc. ... Consideration, perhaps, should be given to P-195R, rebate for artistic works for export, which provides guidelines as to whether a non-resident would be eligible for a rebate pursuant to subsection 252(2), and which may shed some light on what type of supplies acquired by the non-resident would be considered as acquired for consumption or use exclusively in the production of the artistic work. ...

For administrative purposes, when a transfer to another conveyance is required in order to complete the continuous journey, a period of 24 hours will be considered reasonable within which to make this connection. ... The domestic ground transportation in the two itineraries would be considered part of a continuous journey including the international air transportation because the international air transportation and domestic ground transportation are each issued on a single ticket and there are no stopovers between the connections of the ground transportation to the inbound and outbound air transportation. ...

Specifically, you wanted to know when a mortgage would be considered an interest in real property rather than a financial instrument for GST/HST purposes. ... In our view, however, where the parties have expressly indicated that the arrangement is not a joint venture, in the absence of evidence to the contrary, the co-owners would not be considered to have formed a joint venture based on the Co-owners Agreement. ...

It is our view that property or services acquired or imported by a corporation in fulfilling obligations under a securities or corporations act, such as producing circulars for shareholders concerning takeover bids, would generally be considered to have been acquired or imported for the purpose of making supplies for consideration in the course of the corporation's endeavour for the purposes of section 141.01. ... It is therefore necessary to consider whether any of XXXXX activities are not considered to be commercial activities, such as investments in other corporations. ...

If all these conditions are satisfied XXXXX may be considered to have paid that tax and thus be able to claim the ITC to the same extent as would have been the case if it had been the importer of record and had actually paid the tax. Where XXXXX is considered by Customs to be the importer of record, subsection 169(2) of the ETA, as mentioned earlier, would apply, in that if XXXXX imported the goods of SC for purposes of making a supply to SC of a commercial service in respect of the goods, XXXXX would be eligible for an ITC in an amount equal to the Division III tax it paid as the importer of record. ...

Although they may be, to be considered a financial service that is exempt from GST/HST the services must fall within the definition of a financial service in subsection 123(1) of the Excise Tax Act (the "Act") and be exempt by virtue of Part VII of Schedule V to the Act. Based on the information provided in your submission and found on your web site, the services CANCO supplies are not considered to be financial services for purposes of the Act. ...

Tax Treatment of Dietary Supplements In general, it is the CCRA's position that dietary supplements are not considered to be food in the nature of basic groceries. ... Dietary supplements in pill, capsule, tablet, or similar format are not considered basic groceries. ...

Subparagraph 2(d)(i) of Part III of Schedule IX to the Act states that a supply of IPP is considered to be made in a province if all or substantially all of the Canadian rights in respect of the property may be used only in the province. ... Subparagraph 2(d)(ii) of Part III of Schedule IX to the Act states that a supply of IPP will be considered to be made in a province if the place of negotiation of the supply is in the province and the property may be used otherwise than exclusively outside the province. ...