Search - considered

Under the new digital economy provisions and more specifically pursuant to subsection 211.23(1), if a distribution platform operator (Footnote 1) is registered for GST/HST purposes, […] the distribution platform operator is considered to be the supplier in respect of the supply of goods (Footnote 2) made by non-registered vendors that are facilitated through their platform (Footnote 3). ... Any proposal to change the legislation, including the rules related to digital platforms collecting the GST/HST on behalf of the vendors using the platform, must be considered by the Minister of Finance and approved by Parliament. ... Once a person's total taxable revenue exceeds $30,000 in the previous four consecutive calendar quarters, or in a particular calendar quarter, the person is no longer considered to be a small supplier and is then required to register for GST/HST purposes. ...

Schedule VI of the ETA lists zero-rated supplies, which are considered to be taxable supplies, but are subject to the GST/HST at the rate of 0%. ... Based on […] the Agreement, [the Party]’s supply of a license or right to use its content would generally be considered as a supply of IPP. ... As such, the content (IPP) supplied to [the Company] could be considered to be made in Canada and therefore subject to the GST/HST. ...

Since you are registered with the [provincial regulatory body] to practise medicine in [a province], you are considered a medical practitioner. ... As explained below, a block fee arrangement is considered the supply of intangible property and is therefore not covered by section 5. ... A person that is under the threshold amount in one calendar quarter, but is over the threshold during four (or fewer) consecutive calendar quarters, is considered to be a small supplier for those calendar quarters and for the month following those quarters. ...

A final issue must be considered in your circumstance. As per our conversation it is sometimes the case that your client is invoiced one monthly amount which includes a number of different services that may include employer and trust expenses. ...

If the claimant is corporation or an association or organization that has duly elected or appointed officers, then the president, vice-president, secretary, treasurer or other equivalent officer is considered to be authorized. ...

The location of the supply of a cellular telephone service is normally considered to be on a reserve when the account is billed to an address on a reserve. ...

An apron, if designed and sized for children, is not considered to be children's clothing for purposes of the Point-of-Sale rebate While the participating provinces determine the nature of the Point-of-Sale rebates they offer, CRA is responsible for administering the Point-of-Sale rebates. ...

Further, where a person is providing a service included in any of paragraphs (a) to (m) of that definition, reference is made to the GST/HST Financial Services Regulations, which require that the supplier be a "person at risk" or an "agent, salesperson or broker of a person at risk" in relation to the underlying instrument (money) in order for the service to be considered a "financial service". ...

The supply of a storage service is considered to be a supply of a commercial service. ...

Paragraph 1(m) excludes from zero-rating: cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating; It is the CRA's position that the bars are considered to be "similar products" for the purposes of paragraph 1(m). ...