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In addition, if XXXXX is faced with residual liability, the issue of novation would have to be considered. ... On this basis, XXXXX would be considered the recipient. Where XXXXX and a Shipper are unable to agree on the amount to be paid and XXXXX either chooses to deliver make-up gas obtained from a third party source or to pay the specified price in accordance with XXXXX of the Extraction Agreement, and provided that XXXXX has indicated to the Shipper that it intends to perform one of these options, it is likely that the obligations assumed by XXXXX will again be enforceable by the Shipper. ... We have not considered whether this has occurred since this is beyond the scope of ARR 1. 2. ...

Where an analysis of the above factors does not resolve the issue, the following additional questions should be considered: 1. ... One of the key factors considered in this analysis is whether students are given the choice of acquiring one element (instruction) without acquiring the other element (lesson materials and, where applicable, compulsory audiocassettes or compulsory videocassettes). ... Furthermore, the proportion of the cost attributable to each element of the supply is not to be used in itself to determine the nature of the supply, although it is a factor that must be considered. ...

The Pro Rata Payments made by Members/Shareholders to XXXXX would be considered as periodic rental payments related to the supply referred to in No. 1; that is, a supply of a Campsite by XXXXX to its Members/Shareholders which is exempt under subparagraph 7(b)(ii) of Part I of Schedule V to the Act. ... Although the sale of shares in XXXXX may be considered a supply of a "membership" as defined in subsection 123(1) of the Act, this does not necessarily preclude the application of the exemptions found in Schedule V of the Act if the specific exemption therein applies. ... In this particular case, we have already explained that the supply of the Campsites by XXXXX to its Members/Shareholders would be considered as a supply which is similar to an arrangement by way of lease. ...

A club is considered to be a person for GST purposes separate from the individuals who are members of the club. ... Therefore, XXXXX is the recipient of the supply of snow-ploughing services under the snow-removal agreements and the snow-ploughing services are considered as having been supplied to XXXXX by the owner/operators and clubs. ... For GST purposes the consideration for the supply of a service is considered to have become payable on the earlier of 1) the day the supplier first issues an invoice for the supply, 2) the date of the invoice, 3) the day the supplier would have, but for an undue delay, issued an invoice for the supply and 4) the day the recipient of the supply is required to pay the consideration to the supplier pursuant to an agreement in writing. ...

Hence, if the remaining hotel property is converted on a unit by unit basis, the changeinuse rules would only come into effect at the time the changes of the use of the property can cumulatively be considered 10% or more of the total use of the property. ... In the absence of any actual use of the property, issues such as the completion of renovations, architectural plans, marketing and advertising as well as proposed rental agreements would be considered in determining the property's intended use. ... The Act does not contain any specific guidelines for determining the method for prorating the value or extent of the use of the property being used in commercial activities, however, any method which is considered to be fair and reasonable in the circumstances will generally be accepted. ...

Courses leading to the Private Pilot Licence and the Recreational Pilot Permit are considered to simply allow the holder to operate a particular mode of transportation for personal use (similar to a private passenger vehicle licence). ... Thus, private and recreational pilot lessons are not considered to develop or enhance students' occupational skills and revenues derived therefrom will not be included in the revenue calculation as revenues derived from, or related to, instruction in courses that develop or enhance students' occupational skills. Where a flight school derives most of its revenue from the provision of private and/or recreational pilots' lessons, the school will not be considered to be operated primarily to provide instruction in courses that develop or enhance students' occupational skills. ...

(a) He is not in agreement with our conclusion that a part of a residence room or apartment cannot be considered to be a residential unit because of the inclusion of the phrase "or that part thereof" in the definition of "residential unit" in subsection 123(1) of the ETA. ... In our ruling, we took the position that a room or apartment with more than one bed cannot be considered to be more than one residential unit as it is not possible to define exactly, or even roughly, the boundaries of each since they share, at least, the common space not occupied by the beds. ... To be considered a "residential unit" as defined, the part of the room or part of the suite in the hotel or motel must meet any one of the "structural" components described in paragraphs (a) to (c) as well as any one of the "functional" components in paragraphs (d) to (g). ...

Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered an indication that one of the main purposes of the organization is to provide vocational training, although it is not conclusive evidence. ... The enclosed policy statement provides that "... if an organization meets the 'operated primarily' requirements in its previous fiscal year, and its intent continues to be to primarily offer courses that develop or enhance students' occupational skills, it will be considered a vocational school for the following fiscal year (emphasis added)." In other words, if it meets this revenue based test in 1998, for example, it will be considered a vocational school for its 1999 fiscal year. ...

Interpretation Given Based on the information provided, the supplies of data backup and recovery, Web page design and general consulting are considered by the Canada Customs and Revenue Agency (CCRA) to be supplies of services for GST/HST purposes. ... Where paragraphs 2(a) and 2(b) of Part V of Schedule IX to the ETA fail to determine the place of supply of a service in a particular province, the supply may be considered to be made in a particular province pursuant to section 3 of Part V of Schedule IX to the ETA. ... With respect to XXXXX supply of a data backup and recovery service, this service is considered to be a supply of a "computer-related service" for purposes of the place of supply rules. ...

Where the facts demonstrate that the Company is contracted to supply the service of applying postage to an Item that is prepared by another person, and the company subsequently delivers the Item to XXXXX for distribution XXXXX, the Company would be considered to be supplying a freight transportation service. Where the Company provides handling services e.g. loading, unloading, etc. with the postage, the handling services would be considered part of the freight transportation service if they are reasonably necessary for or incidental for the Item's transportation. ... In such a case, the postage and handling is considered an input into the overall processing service and would take on the same tax status as the service, notwithstanding the destination of the Item. ...