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In addition, Justice Campbell considered the French version of subsection 262(2) as being clearer in wording than the English version and that it supported Justice Woods’ interpretation of this subsection. ... Would this incorrectly claimed amount be considered the same matter even though it wasn’t claimed in the correct claim period? Or would it be considered a new matter because it wasn’t claimed in the correct claim period? ...

However, certain conditions must be met for a journey to be considered a continuous journey. ... A stop between two legs of a journey that is 24 hours or less is not considered to be a stopover and will not affect whether the legs are part of a continuous journey. A stop of more than 24 hours between two legs of a journey will generally be considered a stopover where two or more tickets or vouchers are issued for the legs of the journey. ...

If the predominant element of the single Supply is a financial service, then the Supply as a whole will be considered a financial service. ... A supply is generally considered to be a supply of a telecommunication service where its principal purpose is to: • provide for the emission, transmission or reception of signs, signals, etc. ... A supply is not generally considered a supply of a telecommunication service where: • a telecommunication service is used or consumed by the supplier in making a supply of a service or property (other than a telecommunication service); • it includes the provision of a telecommunication service, but only as a means of delivering another service or property; or • it is incidental to the supply of another service or property. ...

Single courses that are in the nature of general advice and counsel, such as resume writing or life-skills courses, are not considered to prepare individuals for a particular trade or vocation and thus, are not exempt under this provision. ... In conclusion, there are many factors to be considered when determining whether a particular supply made by the XXXXX is exempt under any of the provisions of Part III of Schedule V. ... Workshops and seminars are not generally considered to be courses. Admissions to access or attend a workshop or seminar are supplies of intangible personal property for GST/HST purposes. ...

The nature of the monthly reports from XXXXX to XXXXX would also need to be considered. ... A supplier is considered to have received payment when the consideration for the supply is in the supplier's possession or control. ... Consideration is considered to have been paid when it is received by the supplier. ...

Place of supply of travel agent's services XXXXX the place where a travel agent's services are considered to have been supplied. ... A travel agent's service will generally be considered to have been supplied where it is performed [xxvi] 18. ... Therefore, such a service of supervising an unaccompanied child on a return flight from Halifax to Vancouver is considered to have been made in the participating province of Nova Scotia as the flight is considered to have been supplied in that province. ...

Every combination of eligible members whose names appear on the form (and on any attached page) are considered to have made or revoked an election effective on the date specified on the form. […] [Each] specified member of a qualifying group that is party to existing elections made before January 1, 2015, each with a different effective date, cannot indicate its own individual effective date(s) on a Form RC4616. ... Every pair combination of members whose names appear in Part A of the Form RC4616 (and on any attached page) would be considered to have revoked their election. ... Since every pair combination of members whose names appear on the form (and on any attached page) would be considered to have revoked their election, two separate Forms RC4616 should be filed either electronically or on paper: i. a revocation of the election between Parent Co and Subco 1; and ii. a revocation of the election between Parent Co and Subco 2. ...

There are three principle criteria that an organization must meet to be considered a vocational school: (a) The organization must be established primarily to provide correspondence courses or instruction in courses, that develop or enhance students' occupational skills; (b) The organization must be operated primarily to provide correspondence courses or instruction in courses that develop or enhance students' occupational skills; (c) The correspondence courses or instruction in courses must develop or enhance students' occupational skills. ... Direct link to employment With respect to the courses being offered, P-229 states: To be considered a vocational school, the correspondence courses, or instruction in courses offered by an organization must develop or enhance students' occupational skills. ... These classes are not considered to be vocational classes. Vocational Dance Companies The heading found in the ETA above section 8 of Part III of Schedule V is: Vocational Courses. ...

Your suggested method, the number of supplies made by way of lease, licence or similar arrangement, appears to be equivalent to the "Invoice Method" in P-053, which is considered not to be an acceptable method. ... The following information should be considered in order to substantiate whether a partnership or one or more of its partners (outside of the partnership) own the beneficial interest in real property that is used by the partnership: 1. an agreement of purchase and sale or related conveyance or other land transfer documents that states the person or persons who are purchaser(s). ... If the documents noted above are not available or do not substantiate who the beneficial owner of the subject real property is, then the following factors may be considered. ...