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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. ... It is the CCRA's position that this product is not considered to be a food, beverage or ingredient and is therefore taxable at 7% (or 15% as applicable). ...

Ruling Requested Is the box containing XXXXX portion packs of XXXXX cookies considered to be prepackaged for sale to consumers and, therefore, zero-rated? ... A box considered to be prepackaged for sale to consumers normally contains the information required under the Consumer Packaging and Labelling Act. ...

Your steel pens and plastic circle cages are not considered "manufactured netpens for use in aquaculture". ... A floating collar by itself would not be considered a netpen. The function of a netpen is to enclose and contain fish. ...

A BEE is considered to be situated on a reserve when the entity maintains a presence on a reserve. Whether or not an entity meets the owned or controlled condition of the definition of a BEE is determined by the following criteria contained in TIB B-039: “An entity is considered to be owned by a band, a tribal council or a group of bands other than a tribal council if one of the following applies: * the band, tribal council or group of bands owns all or substantially all [90 per cent or more] of the shares or holds all or substantially all of the memberships of the entity * the band, tribal council or group of bands holds title to the assets of the entity or controls its disposition, such that in the event of wind-up or liquidation, these assets are vested in the band, tribal council or group of bands An entity is considered to be controlled by a band, tribal council or group of bands other than a tribal council if both of the following apply: * the band, tribal council, group of bands or individual members of the band, tribal council or group of bands appoint or elect a majority of the members of the governing body of the entity (for example, directors) * the entity is required by legislation, by-laws or an operating agreement to submit to the band, tribal council or group of bands, its operating budget and, where applicable, its capital budget for review and approval.” ... To ensure that a band, tribal council or group of bands holding all or substantially all of the memberships in an entity can be considered to own that entity for purposes of TIB B-039, the CRA requires evidence that they have ownership rights similar, but not necessarily identical, to those of shareholders. ...

Moreover, to be considered an ingredient, the final product must, in and of itself, be a food or beverage. ... Products commonly described as dietary supplements are not considered to be basic groceries. ... Although these products may contain some essential nutritional elements, they are not considered to be basic groceries. ...

Based on the facts referred to above, the unit is considered to be a residential unit. ... As such, the unit is considered to be a residential unit that is affixed to the land. ... The fact that you were absent from the [Trailer Park] during the winter months does not preclude the unit from being considered your place of residence. ...

Based on the facts referred to above, the unit is considered to be a residential unit. ... As such, the unit is considered to be a residential unit that is affixed to the land. ... The fact that you were absent from the Park for a period during the winter months does not preclude the unit from being considered your place of residence. ...

Based on the facts referred to above, the unit is considered to be a residential unit. ... As such, the unit is considered to be a residential unit that is affixed to the land. ... The fact that you were absent from the Park for a period during the winter does not preclude the unit from being considered your place of residence. ...

Based on the facts referred to above, the unit is considered to be a residential unit. ... As such, the unit is considered to be a residential unit that is affixed to the land. ... The fact that you are absent from the Park during the winter months does not preclude the unit from being considered your place of residence. ...