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A supply of a right to use real property is considered to be a supply of real property made by way of lease, licence or similar arrangement. ... Generally, a travel agency's services to a customer would be considered to be provided at the time that the customer purchases the passenger transportation service. ...

Based on the information that you provided, you are considered to be a large business for the purposes of the RITC requirement, for the recapture period effective July 1, 2010. ... A large business is able to elect to use a production proxy to determine what portion of the specified energy that it acquires in Ontario would be considered to be used in the production of tangible personal property for sale. ...

Under section 144.1, a supply that is made in Canada is also considered to be made in a particular province if it is determined to be made in the province under the place of supply rules in Schedule IX. ... Note that the service would be considered supplied in the same province under both rules where the event is held in the same province as the province of the obtained address of the recipient. ...

Are the Unisex Shoes sold in men's sizes 3.5 to 5.5 considered to be "designed for girls and boys" and are they qualifying goods for purposes of the Rebate? ... Snowboarding is considered to be both a sport and a recreational activity for purposes of the Rebate. ...

Generally, supplies of services for which an agent charges a commission are considered to be relating to the supply of tangible personal property to the recipient. ... Agency relationships Whether there is an agency relationship between two parties with respect to a particular transaction is a question of fact; however, the following are considered to be essential qualities of an agency relationship: 1. ...

Individuals whose vision can be corrected by eyeglasses or contact lenses to exceed these criteria are not considered to be legally blind. ... As noted previously, imported goods as well as sales made by a manufacturer to a retailer would not meet the conditions of section 30 of Part II of Schedule VI to the ETA to be considered non-taxable importations or zero-rated supplies. ...

The factors that should be considered (but not limited to) are: how the apparatus is marketed for sale (is it marketed for sale directly to individuals with a respiratory disorder); the design features and technical complexity of the apparatus; whether the apparatus is designed to be used in a residential setting or an institutional setting; the associated support system required for its installation and operation; and the degree of training required for its operation. ... This positive pressure supports and holds the upper airway open to maintain uninterrupted breathing so that the respiratory process is not interrupted during sleep. •   An individual with a blocked or collapsed airway is considered to have a respiratory disorder because this condition prevents sufficient air from reaching the lungs to fully inflate them and interrupts the breathing process. •   The XXXXX machine is small and lightweight and was developed for home use. ...

., the carrier), the supply is considered to be made by the principal for GST/HST purposes. Consequently, both the service of reissuing the existing ticket and the passenger transportation services are considered to be supplied by the carrier. ...

Although the service is included in paragraphs (a) to (m) of the definition of "financial service", the application of paragraphs (n) to (t) of the definition exclude certain services and must be considered. ... A person is considered a "person at risk" in relation to an instrument pursuant to the Regulations when that person has a chance of incurring a financial loss (liquidity risk). ...

Whether the supply by XXXXX is considered to be a supply of a service within the meaning of paragraph (l) of the definition of "financial service" in subsection 123(1) depends on the degree of involvement of XXXXX as an intermediary in the supply of opening and maintaining the account by Financial to the cardholder. Policy Statement P-239, Meaning of the term "arranging for" as provided in the definition of "financial service" outlines the meaning of "arranging for" for the purposes of determining whether a service is considered to be arranging for a financial service. ...