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As there are no restrictions regarding the place where the IPP supplied by XXXXX may be used, it is considered that the IPP may be used in Canada. ... For example, the fact that IPP may be supplied to a recipient who is outside Canada has no bearing on whether the supply of IPP is considered made in Canada. ... A supply of IPP, such as the XXXXX membership, is not considered to be a supply of intellectual property nor is it a right, licence or privilege to use intellectual property, and therefore does not qualify for zero-rating under this provision. ...

RULING REQUESTED You would like to know whether the online voucher is considered a coupon, and if not, can the voucher be considered a price reduction. RULING GIVEN Based on the facts set out above, we rule that the online voucher is considered a coupon under subsection 181(1) and tax is to be applied in accordance with subsection 181(4). ...

The books are considered to be "prescribed tangible personal property" for purposes of section 143.1 of the Excise Tax Act (Act) and the Publications Supplied by a Non-Resident Registrant Regulations. •   XXXXX also supplies software packages (software) which provide access to practice tests relating to the study lessons contained in the books. ... An item (sometimes referred to as a "multi-media item") that consists of a book and another product (e.g., a record, cassette or disk) packaged together and sold together for an all-inclusive price is generally considered to be a new product. ... Paragraph 3(b) of the Publications Supplied by a Non-Resident Registrant Regulations does state that "an audio recording that relates to a publication referred to in paragraph (a) and that accompanies that publication when it is submitted to the Canada Post Corporation or a customs officer" is considered to be prescribed property. ...

The product in question is considered to be sweetened baked goods for GST/HST purposes. ... The cartons of XXXXX individually wrapped bars are considered prepackaged for sale to consumers in quantities of 6 or more items. ... Display boxes are not considered to be "prepackaged for sale to consumers" for the purposes of paragraph 1(m) of Part III to Schedule VI. ...

Additionally, a product that is marketed for its beneficial effects, and that is added to a food or beverage simply as a means of consuming it, would not be considered as an ingredient to a food or beverage simply because it is ingested in this manner. ... Among other factors, the CCRA will consider labelling, packaging and marketing to determine whether a product would be considered a "food", "beverage", or "ingredient". ... Products that are labeled or marketed as products to be consumed to facilitate the intake of certain ingredients (nutritive or otherwise) or which place an emphasis on claims relating to the benefits of the product such as therapeutic or preventative effects, or claim to enhance performance or physique are not considered to be a food or beverage. ...

" To be considered reasonable, the value of the compensation paid to a competitor should not significantly exceed the costs actually incurred by the competitor in entering the event (i.e., travel and incidental expenses). ... The determination of whether a prize or gift is considered reasonable must be made on a case-by-case basis. ... A ring valued at XXXXX would generally be considered a reasonable prize whereas a brand new car would not. ...

Products that are labelled or marketed as products to be consumed to facilitate the intake of certain ingredients (nutritive or otherwise) or which place an emphasis on claims relating to the benefits of the product, for example, therapeutic or preventative effects, or enhancing performance or physique, are not considered to be products that an average consumer would ordinarily purchase in the course of buying beverages. 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 to be a food, beverage or ingredient. ...

For the purposes of this provision, salads are considered to include food containing ingredients (whether mixed or not) such as chopped, shredded, diced, sliced or pureed vegetables, meat, fish, egg or other food supplied with a dressing and/or seasoning(s). Single ingredient salads, which consist of one ingredient and a dressing or seasoning, are also considered to be salads. ... Therefore, all of the above listed products are considered salads for the purposes of paragraph 1(o.1) and as none of them are canned or vacuum sealed, they are taxable at 7% GST or 15% HST, as applicable. ...

After having considered its taste, its ingredients and its labeling and promotion, it is our opinion that XXXXX is also not a fruit-flavoured beverage. Being neither a fruit juice beverage nor a fruit-flavoured beverage, XXXXX would be considered a zero-rated basic grocery. ... Under this provision, a serving of a beverage is considered to be a single serving when the serving is less than 600 ml. ...

Additionally, a product that is marketed for its beneficial effects, and that is added to a food or beverage simply as a means of consuming it, would not be considered as an ingredient to a food or beverage simply because it is ingested in this manner. ... Among other factors, the CCRA considers such things as labelling, packaging and marketing to determine whether a product would be considered a "food", "beverage", or "ingredient". ... The Product is labelled and marketed as XXXXX Products that place an emphasis on claims relating to the benefits of the product such as therapeutic or preventative effects, or claim to enhance performance or physique are not considered to be a food or beverage. ...