Search - considered

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. ...

Based on the facts referred to above, the trailer is not considered to be affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... A recreational unit is considered to be affixed to the land if it is installed in a permanent manner that is conducive to long-term residential use. ... The degree of physical attachment of the trailer to the land is of a limited and temporary nature and the trailer does not possess the necessary characteristics of permanency to be considered to be affixed for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ...

Based on the facts referred to above, the trailer is not considered to be affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... A recreational unit is considered to be affixed to the land if it is installed in a permanent manner that is conducive to long-term residential use. ... The trailer does not possess the necessary characteristics of permanency to be considered to be affixed for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ...

Based on the facts referred to above, the trailer is not considered to be affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... A recreational unit is considered to be affixed to the land if it is installed in a permanent manner that is conducive to long-term residential use. ... The trailer does not possess the necessary characteristics of permanency to be considered to be affixed for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ...

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. ...

Supplies made by electronic means are considered to be either intangible personal property or services. ... Where a person is supplying a service of transferring money XXXXX between two other persons, the service would be considered a financial service for GST/HST purposes. ... Advertising services The supply of hosting advertising links (e.g. publicizing companies' messages on the internet by placing hypertext links or banner ads) on a web site is considered the supply of advertising service. ...

Based on the information provided, it is our view that the supply of Plates #1 to #8 would generally not be considered as arrangements of prepared food. ... The fajita kit in your example would not be considered a sandwich or similar product since the ingredients are not assembled, and therefore, not a ready to eat sandwich. ... You have stated that to be considered a platter, the supply needs to include food items in sufficient quantity to serve to more than one individual. ...

For the purposes of GST/HST, the supply of an easement could either be considered a supply by way of lease, licence or similar arrangement or, alternatively, a supply by way of sale. ... Where the easement gives the recipient the use or right to use real property without legal ownership in the underlying property over a specified period of time, the supply would normally be considered to made by way of an arrangement similar to a lease or license. ... Consequently, the supply of the Temporary Easement to the City under the Agreement is considered a supply of real property by way of lease, licence, or similar arrangement. ...

We assume that none of the issues herein is being considered by a Revenue Canada Tax Services Office in connection with a GST return already filed and none of the issues is under objection or appeal. ... The provisions of subsection 136(1) are not applicable because the supply of resort points is not considered to be a supply of a right to use real property by way of lease, licence or similar arrangement. 3. ... (b) The supply of the resort points will be considered to be made outside Canada and not subject to the tax under Division II if the non-resident purchases the points outside Canada (i.e., the contract is concluded outside Canada). ...

The definition of "vocational school" in section 1 of Part III, sets out the requirements an organization must meet in order to be considered a vocational school for purposes of the ETA. ... As discussed above, one of the requirements to be considered a vocational school is that the revenue from the provision of skill enhancing courses is greater than 50% of the total revenue of the organization. LUAC does not meet this condition and therefore cannot be considered a vocational school. ...