Search - considered

That is whether XXXXX is considered to have obtained possession of a residential unit in the building under a lease, licence or similar arrangement for the purpose of occupying the unit as a place of residence. ... For example, when a person is temporarily relocated for work purposes, (and possibly staying in hotel type premises) or where there is a sudden unforeseen departure, the abode may still be considered a person's place of residence, even though the other factors may not be present. ...

For supplies made on or before April 23, 1996, the trade-in of a vehicle on the lease of another vehicle was considered to be two separate transactions for GST purposes: the lease of a vehicle by the dealer to the customer and the sale of the customer's vehicle to the dealer. ... GST/HST on the option to purchase Where the agreement is considered to be a lease at law, it will be treated as a lease for GST/HST purposes, and not in the same manner as a conditional sales agreement. ...

Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered an indication that one of the main purposes of the organization is to provide vocational training. ... Develop or Enhance Students' Occupational Skills To be considered a vocational school, the correspondence courses, or instruction in courses offered by an organization must develop or enhance students' occupational skills. ...

The Canadian agent is considered to have acquired the services for use in making a supply of professional services to the client. ... Interpretation Given Based on the facts set out above, fees paid by international firms in the name of a Canadian client to renew and maintain foreign patents, patent applications, registered trade marks and registered designs are considered to be disbursements incurred in their capacity as an agent of the client. ...

The customer may also acquire additional equipment which is not part of the basic package and that equipment would be considered "sold" to the customer. ... When the registrant sells its "accounts receivable", will all of the GST payable for the entire four year agreement be considered to have been collected and would the registrant have to include that GST in its net tax calculation, even though, when the registrant has its own "in-house" accounts receivable that have not been sold to a third party, it would only have to account for the GST on the monthly payments that become due under the four year agreement pursuant to subsection 168(2) of the ETA? ...

A person who reports and clears goods being imported through Customs and pays tax on importation (the importer of record) but who is not the de facto importer, would not be entitled to claim ITCs under subsection 169(1) of the Act, as that person is not considered to have imported the goods. ... If all these conditions are satisfied the registrant may be considered to have paid that tax and thus be able to claim the ITC to the same extent as would have been the case if the registrant had been the importer and had actually paid the tax. ...

A joint venture is not considered a separate entity. The participants in a joint venture each account separately for their share of the joint venture activities. ... Please note that if an interest in real property is the only asset being supplied, the election under section 167 would not be available, as this would not be considered the sale of a business or part of a business. ...

The supply of designing a web site or updating information on a web site is considered to be a supply of a service where the supplier does not retain any rights to the design or the web site. ... The provision of advertising space on a web page, or the development of a web page advertisement is considered to be a supply of an advertising service for purposes of the Act. ...

For this reason, the supply of Services could be considered to be part of the package for which the total consideration is received. ... These sections stipulate that in order for a property or service to be considered to be used or consumed or acquired or imported for consumption or use in the course of commercial activities of the person, the supply must be made for consideration. ...

Subsection 136(2) provides that, where a supply of real property includes a residential complex (including any land that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals) and other real property, the provision of the residential complex is considered to be a separate supply from the supply of the non-residential complex portion of the property. In connection with the sale of personal property, paragraph 141.1(1)(b) generally provides that supplies of personal property will not be considered to be made in the course of a commercial activity if the property was acquired exclusively ("exclusively" generally means 90% or more, or 100% in the case of financial institutions) for use or consumption in non-commercial activities and was actually consumed and used exclusively in non-commercial activities, such as the provision of long-term residential housing. ...