Search - considered

You stated in your incoming fax that: […] RULING REQUESTED You would like to know: Is the CEWS considered to be government funding as defined in section 2 of the Public Service Body Rebate (GST/HST) Regulations? ... Since the CEWS is not government funding, it is not considered in element A in the denominator or the numerator of the formula. ... The CEWS is not considered a gift either because it is not a voluntary payment for no consideration. ...

As such, the GA is not considered to be a price adjustment for purposes of section 232. ... The GA meets all the requirements of the above test to be considered a tax. 2) Is the GA a Duty or Fee? ... Thus, the Ga would not be a fee, as electricity is considered to be tangible personal property. ...

Explanation Staff parties held by commercial enterprises may be considered as an expense of doing business and thus, part of their commercial activities. However, a staff party held by a charity may be sufficiently unrelated to its mandate and ongoing activity, that it would not be considered part of its ongoing activity. When considered independently, the staff party would not be considered a business and therefore would not fall within the definition of a commercial activity. ...

It is our view that the degree of affixation to the residential complex must be such that it is considered an improvement, as this term is defined in subsection 123(1) of the ETA. ... However, where plumbing can be easily attached, as in the case of a clothes washer, this would not be considered a "built-in" appliance for purposes of section 256. ... However, stovetops or cook-tops that are installed in the kitchen counter and hard wired to the home are considered to be built-in. •   A dishwasher, one that is hardwired and plumbed in to the home, is considered to be a built-in appliance. •   A wine cooler that is simply plugged in, similar to a refrigerator, is considered to be a freestanding appliance. ...

Products commonly described as "dietary supplements" are not considered to be food, beverages or ingredients, and are taxable at 7% GST or 15% HST. ... Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, would be considered to be a food or beverage by the average consumer. ... Rather, these products are represented as being for another purpose and so are not considered to be basic groceries. ...

There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ... Rather, these products are represented as being for another purpose and so are not considered to be basic groceries. ... However, the absence of a DIN number does not necessarily mean that a product is considered to be a food or a beverage. ...

You would like clarification of the Canada Revenue Agency's (CRA) position regarding yoghurt beverages and whether they are considered milk-based beverages. 2. ... Such ingredients may be derived from milk, but are not considered to be milk. ... Drinkable yoghurts are considered beverages. Where a drinkable yoghurt product has milk as a main ingredient (for example, skim milk) the product is considered by the CRA to be a milk-based beverage. ...

When supplied as a kit, the kit is considered a single supply which is not a qualifying book for purposes of the Rebate. ... Kit A is considered to be single supply of a training package and all elements are integral to its intended purpose. ... In order to qualify for the Rebate the kit would have to be considered a supply of a book and it is evident upon examination that the supply of the kit is considered to be single supply of a training package and all elements are integral to its intended purpose. ...

The customers would be considered to have a permanent establishment in Canada at the hosting facility; and 2. ... Since the non-resident customers acquire hosting services at the hosting facility, and this facility is considered to be their permanent establishment, they will be considered to be resident in Canada in respect of the supply of hosting services. ...

When an allowance satisfies the conditions under section 174 of the ETA, the person paying the allowance will be considered to have received a supply and to have paid tax in respect of the supply. Once the person is considered to have paid tax, that person, if a registrant, may be entitled to claim input credits in accordance with section 169 of the ETA, subject to the other requirements and restrictions with respect to input tax credits. ... Employees of XXXXX registrant employers would be considered to have received "unreasonable" allowances for the purposes of subparagraph 6(1)(b)(vii.1) of the ITA. ...