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In response to the first scenario, credits can not be carried back to satisfy the debt of another member for a previous period as that debt would be considered to be non compliance and then the group would be unable to file jointly. ...

However, as indicated above, effective July 1, 2000, the supply of photocopies is considered to be a supply of tangible personal property. ...

Subsection 173(1) of the ETA is a provision which applies where a registrant makes a supply (other than an exempt or zero-rated supply) of property or service to an employee or shareholder of the registrant, where the supply is considered a taxable benefit under paragraph 6(1)(a), (e), (k) or (l) or subsection 15(1) of the ITA. ...

In this situation, would each of the corporations be considered the employer of the individuals working for them making the recovery of salary and related costs not subject to tax under the Excise Tax Act (the ETA). ...

Interpretation Given Based on the information provided, Web page design and web hosting are considered to be supplies of services for GST/HST purposes. ...

If the expenses were incurred by XXXXX as an agent on behalf of XXXXX, then it could be XXXXX that would be considered to have paid that tax for purposes of the rebate. ...

The registrant does not adjust the GST amount charged by the non-resident supplier for the periodicals, including those that were shredded and that are considered to be returned goods. ...

Where a XXXXX similar instrument falls within the definition a cheque (or another instrument included under the definition of money in the ETA) which is issued to transfer funds upon the credit of the issuer, then the supply of the XXXXX may be considered a transfer of money and as such will qualify as a supply of an exempt financial service pursuant to the definition in subsection 123(1) and in accordance with Part VII of Schedule V to the ETA. ...

Accordingly, chelation therapy for a purpose other than heavy metal poisoning is not considered to be a health care service for purposes of the ETA and thus section 5 of Part II of Schedule V to the ETA is not applicable to the supply of chelation therapy by a medical practitioner. ...

It is the position of the CCRA that supplies of these specific styles are considered to be zero-rated supplies of "entrapment webbing" or "predator webbing", pursuant to paragraph 2(2)(e) of the Schedule. ...