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The supply of "Capacity Power" is considered the supply of a service which is not specifically identified in the Act as taxable when supplied by a charity, and therefore is not subject to GST. ...

You are asking that where only a portion of the amount is covered, will the entire amount charged for the massage therapy service be considered exempt pursuant to section 9 of Part II of Schedule V to the Excise Tax Act ("ETA"). ...

However, in order to be considered a "qualifying non-profit organization," the organization must receive at least 40% of its annual revenues as "XXXXX in either its current fiscal year or over its two immediately preceding fiscal years. ...

When this is the case, the "change in use" rules found under the ETA would have to be considered for "self-assessment" purposes. ...

Generally, a program that consists of receiving and treating waste materials for various parties on reserve would be considered band management activities. ...

The provision of a "spot" on a web page or an electronically distributed magazine is considered by the CCRA to be a supply of an advertising service provided the person broadcasting or communicating the message has sufficient information prior to the supply of the service to know that the message is in the nature of advertising. ...

., a programming service), that is considered to be in respect of intangible personal property. ...

We have also considered the analysis and conclusions contained in the legal brief provided by your solicitors, XXXXX. ...

., a programming service), is considered by the Canada Customs and Revenue Agency (CCRA) to be a supply of a service in respect of intangible personal property. ...

Generally, to be considered a beverage, a product must be suitable for drinking as is (i.e. potable), or when added to a potable liquid such as juice or water. ...