Search - considered

Paragraph 2(a) of Part V of Schedule IX to the Act provides that a service is considered to be supplied in a particular province if all or substantially all (i.e., 90% or more) of the service is performed in that province. ... A supply of a service can also be considered to be made in a particular province, pursuant to paragraph 2(b) of Part V of Schedule IX, if the place of negotiation for the supply is in the province, and all or substantially all of the service is not performed outside that province. ...

Under our interpretation of TIB B-039R, in order to be considered a BEE the entity must be owned or controlled by a band, tribal council, or group of bands. An entity is considered to be owned where a band holds title to the assets, or controls the disposition such that, in the event of dissolution or winding up, the assets are vested in the band. ...

On page 41 of our electronic commerce discussion paper, entitled GST/HST and Electronic Commerce, we indicate that website hosting, when provided without being part of a package that includes internet access, is considered to be the supply of a service, other than a telecommunication service. ... As a telecommunication service, the location where internet access is provided is considered to be on-reserve when the Indian individual who is the recipient of the supply is ordinarily located on a reserve when accessing the internet. ...

The agreement for the supply of the passenger transportation service in the situation described would be considered to have been entered into when the ticket was purchased from XXXXX acting as an agent for the airline. ... A deposit given in respect of a supply is not considered as consideration paid for the supply unless and until the supplier applies the deposit as consideration for the supply (Subsection 168(9) of the ETA). ...

In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ... Since the advertising message appears in the magazine XXXXX that is distributed in part in Canada, the advertising service is considered to be performed in part in Canada. ...

An entity will be considered to be owned by a municipality if the municipality owns all or substantially all (90 per cent) of the shares or capital of the entity, or if the municipality holds title to the assets of the entity or controls their disposition such that in the event of wind-up or liquidation, these assets are vested in the municipality. ... We also considered whether XXXXX might qualify for designation as a municipality under subsection 259(1). ...

Interpretation Given Based on the information provided, the supply of the application hosting is considered to be a supply of a service for GST/HST purposes. ... The supply of application hosting is considered to be a supply of a "computer related service". ...

An entity will be considered to be owned by a municipality if the municipality owns all or substantially all (90 per cent) of the shares or capital of the entity; or if the municipality holds title to the assets of the entity or controls their disposition such that in the event of wind-up or liquidation, these assets are vested in the municipality. An entity will be considered to be controlled by a municipality if the municipality appoints a majority of the members of the governing body of the entity and if the municipality must approve the entity's operating and where applicable, capital budget. ...

Registered supplier of short-term accommodation Under the digital economy provisions and more specifically pursuant to subsection 211.13(3), where an accommodation platform operator(Footnote 1), registered for GST/HST under the simplified regime, facilitates the making of supplies of short-term accommodation(Footnote 2) located in Canada through its accommodation platform(Footnote 3), on behalf of non-registered suppliers (i.e. hosts), and where the recipients (i.e. guests) of short-term accommodation did not provide evidence satisfactory to the Minister that they are registered under the regular GS/HST regime, the accommodation platform operator is considered to be the supplier of the short-term accommodation. ... Generally, in these situations, the principal is considered to have charged and collected the tax and is required to account for that tax in its net tax calculation. ...

A BEE is considered to be situated on a reserve when the entity maintains a presence on a reserve. ... In order for IPP to be relieved of the GST/HST it must be considered to be situated on a reserve, so there must be sufficient factors to support the connection to the reserve. ... Interment rights in the municipal cemetery Generally, for GST/HST purposes, a lot or plot in a cemetery, a crypt, a niche, or any other similar place used for the interment of human remains are considered a form of real property. ...