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As you are aware, we undertook an extensive review of the application of the GST/HST to in vitro diagnostic products that considered the legislative and policy issues related to these products. ...

The supply is considered to be made outside Canada and, therefore, not subject to Division II tax as this tax applies only to taxable supplies made in Canada. ...

CCRA has considered this point, however it is our view that the correct interpretation is that the time limit does apply as the general rebate is administered under section 261 of the ETA. ...

Therefore, where a person is supplying a service of transferring funds between two other persons, the service would be considered financial service for GST/HST purposes and would be exempt under section 1 of Part VII of Schedule V to the ETA. ...

Case law has confirmed that a corporation is not considered to be an Indian individual even if it is owned and controlled by an Indian individual or band. ...

In any given case, the place where the TPP is delivered or made available may be determined by reference to the place where the TPP is considered to have been delivered under the law of the sale of goods applicable in that case. ...

As the software supplied by XXXXX by way of licence is not customized for a particular client and is supplied and delivered by electronic means via the Internet, the supply is considered by the Canada Customs and Revenue Agency (CCRA) to be a supply of IPP. ...

Interpretation Requested You requested that the activities of a joint venture that is supplying XXXXX based on talent contributed by a co-venturer be considered as prescribed for purposes of section 273 of the Excise Tax Act (ETA). ...

As both Products A and B are considered to be fruit based snack foods for the purposes of this provision, they are excluded from zero-rating by virtue of paragraph 1(l) and therefore taxable at the rate of 7% GST or 15% HST, as applicable. ...

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). ...