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" As indicated in GST/HST Policy Statement P-186R Funding for Public Colleges (enclosed), in order for a facility in Canada to be considered a college or a technical institute, it must be established and operated pursuant to the relevant federal or provincial legislation governing the establishment of "colleges" or "technical institutes". ... Therefore, it is not considered to be established and operated pursuant to the relevant federal or provincial legislation governing the establishment of "colleges" or "technical institutes" and for GST/HST purposes does not meet the definition of "public college". ...

In the case 1146491 Ontario Ltd et al v The Queen [2002] 2900 ETC, salad kits were not considered to be salad for the purposes of paragraph 1(o.1) of Part III of Schedule VI, as the salad kits were not "fully assembled ready to eat salads, requiring no further effort to make it so". ... As the Product does not fall within any of the exclusions in Section 1, the Product is considered to be zero-rated as a basic grocery pursuant to Section 1 of Part III of Schedule VI. ...

In the case 1146491 Ontario Ltd et al v The Queen [2002] 2900 ETC, salad kits were not considered to be salad for the purposes of paragraph 1(o.1) of Part III of Schedule VI, as the salad kits were not "fully assembled ready to eat salads, requiring no further effort to make it so". ... As the Product does not fall within any of the exclusions in Section 1, the Product is considered to be zero-rated as a basic grocery pursuant to Section 1 of Part III of Schedule VI. ...

In the case 1146491 Ontario Ltd et al v The Queen [2002] 2900 ETC, salad kits were not considered to be salad for the purposes of paragraph 1(o.1) of Part III of Schedule VI, as the salad kits were not "fully assembled ready to eat salads, requiring no further effort to make it so". ... As the Product does not fall within any of the exclusions in Section 1, the Product is considered to be zero-rated as a basic grocery pursuant to Section 1 of Part III of Schedule VI. ...

We consider that a printed book and another product packaged together and sold for a single price is considered to be a new product that does not fall within the definition of a printed book as contemplated in section 259.1 of the ETA. ... The tax implication was that this new product was not considered to be a book for the purpose of the exempting provision under Part VI (FST) of the ETA. ...

Prior to that date, an organization that was certified by the Minister of Employment and Immigration for purposes of subsection 118.5(1) of the Income Tax Act (ITA), was automatically considered to be a vocational school. ... In order to be considered a vocational school an organization must be established and operated primarily to provide correspondence courses or instruction in courses that develop or enhance students' occupational skills. ...

Further, we have considered how the bars are marketed, in accordance with CCRA administrative policy. ... It is the CCRA's position that products which qualify and are labeled as nutritional supplements pursuant to the Regulations to the FDA are considered basic groceries pursuant to section 1 of Part III of Schedule VI to the Act, and, therefore, are zero-rated. ...

Administratively, a 'beverage' is considered to be a drink that is consumed for pleasure or to quench thirst. ... Dietary supplements are not consumed to alleviate hunger as are foods traditionally considered basic groceries. ...

Among other factors, the CCRA will consider labeling, packaging and marketing to determine whether a product would be considered a "food", "beverage", or "ingredient". ... 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. ...

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 such as these, 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. ...