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Pursuant to section 6 of the draft (place of supply) regulations, the place of supply of a membership is considered to be made in a province if the mailing address of the individual is in the province. ...

In situations where a municipality transfers density rights attendant on property that it owns, the supply may be considered to be an "assignment" of rights rather than a supply of a right such that the exemption in paragraph 20(c) of Part VI of Schedule V to the Act does not apply. ...

However, if in the case at hand, the organization receives most of its revenues from, or most of its human resources may be attributed to, the provision of freight transportation services, the organization would not be considered to be operated primarily to provide skill enhancing courses. ...

We have also considered whether these supplies would be exempt under section 7 of Part III of Schedule V ("section 7") of the Act. ...

The transfer of an account from one institution to another is considered to be a financial service under paragraph 123(1)(f). ...

Response It is the Department's position that food or beverages supplied by a vendor to a school authority is an exempt supply in accordance with section 14, where the supplier has entered into a contract with the school authority to provide food or beverages in a school cafeteria (where the school does not have a cafeteria, a classroom or gymnasium may be considered as such), and the food or beverages are to be provided primarily to students of the school. ...

The HST, at a rate of 15%, replaces both the PST and the GST on supplies that are made (or considered to be made) in participating provinces and applies to the same as of goods and services as the GST. ...

An input will be considered to have been acquired for consumption use or supply in the course of commercial activities to the extent that the input is acquired for the purpose of making a taxable supply. ...

XXXXX advised me that for purposes of the PVT, a gift is considered to be a purchase (a transfer of ownership). ...

The XXXXX offering a combination of two or more services, is therefore, considered to be a tour package by definition. ...