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An organization is considered to operate an affiliated college of a university or degree-granting institution (the "parent") only where there is a formal affiliation agreement between the parent and the affiliate wherein the parent agrees to grant degrees to graduates of the affiliated college in exchange for a certain degree of control over the academic standards and course offerings of the affiliated college; or 3. a research body of an organization in #1. In order for an entity to be considered a research body of a university or degree-granting institution, the entity must be established and operated primarily to perform research and the research body must be owned and controlled by a university or degree-granting institution. (1) Recognized Degree Granting Institution. ... To be considered a "university" for ETA purposes, an institution must offer programs of study for which degrees are granted upon completion of that program. ...

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, as a supply by way of sale. ... Where the right of way or 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 be by way of an arrangement similar to a lease or license. Where the consideration for the supply of an easement relates to the actual grant or transfer of the equitable interest in the property and not to the use or right to use the property, the supply would normally be considered as being in respect of the sale of real property. ...

Ruling Given GST/HST should not be charged to customers on the sale of the gift cards as they are considered to be gift certificates for the purposes of section 182.1. ... Therefore, no GST/HST should be charged to customers on the sale of the gift cards that are considered to be gift certificates. ... Although, section 181.2 deems the sale of a gift certificate not to be a supply for GST/HST purposes, a person who makes that supply is still considered to be engaged in a commercial activity. ...

Sites may generally be considered accessible if they can be normally accessed by vehicle throughout the year. Sites may generally be considered to be serviced if they provide power, heat, and water and sewer services throughout the year. ... (iFootnote 1) If our above understanding is correct, the sites in the park cannot be considered to be accessible and serviced throughout the year. ...

Issue Are the early withdrawal fees considered to have been acquired from the segregated fund by the insurer pursuant to paragraph 131(1)(c) or are the early withdrawal fees consideration for "the amount of a redemption" pursuant to paragraph 131(2)(a)? ... The relevant sections of the ETA read as follows: 131. (1) Segregated fund a separate person — For the purposes of this Part, a segregated fund of an insurer shall be deemed to be a trust that is a separate person from the insurer and that does not deal at arm's length with the insurer and (a) the insurer shall be deemed to be a trustee of that trust; (b) the activities of the segregated fund shall be deemed to be activities of the trust and not activities of the insurer; and (c) where, at any time, an amount (other than an amount in respect of tax under this Part) is deducted from the fund, (i) if the amount is in respect of property or a service that the fund is, because of the operation of this Part other than this paragraph, considered to have acquired from the insurer, that supply shall be deemed to be a taxable supply and the amount shall be deemed to be consideration for that supply that becomes due at that time, and (ii) if the amount is not in respect of property or a service that the fund is, because of the operation of this Part other than this paragraph, considered to have acquired either from the insurer or another person, the insurer shall be deemed to have made, and the fund shall be deemed to have received, at that time, a taxable supply of a service and the amount shall be deemed to be consideration for the supply that becomes due at that time. (2) Exceptions — Paragraph (1)(c) does not apply to an amount deducted from a segregated fund of an insurer if (a) the amount is a distribution of income, a payment of a benefit, or the amount of a redemption, in respect of an interest of another person in the fund; or (b) the amount is a prescribed amount. 123. (1) Definitions — In section 121, this Part and Schedules V to X, "financial service" means: (d) the issue, granting, allotment, acceptance, endorsement, renewal, processing, variation, transfer of ownership or repayment of a financial instrument, (f) the payment or receipt of money as dividends (other than patronage dividends), interest, principal, benefits or any similar payment or receipt of money in respect of a financial instrument, The documentation provided by XXXXX does not clearly mention that the early withdrawals are deducted from the policyholders segregated fund balance and transferred to the insurer's general fund. ...

The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Generally, a non-resident person must have a significant presence in Canada to be considered to be carrying on business in Canada. ... Please note that if XXXXX at some point undertakes to supply services to be performed in Canada using its own employees or agents, it may then be considered to be carrying on business in Canada and would be required to register for the tax. ...

The factors that will be considered in determining whether a non-resident is carrying on business in Canada for GST/HST purposes are listed in enclosed Policy Statement P-051R2, Carrying on Business in Canada and include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Generally, under section 148 of the ETA, a person is considered to be a small supplier if the person's total worldwide taxable revenues, including the taxable revenues of its associates are $30,000 or less in the last four consecutive calendar quarters and in any single calendar quarter. ... If XXXXX voluntarily registers, it will be considered a registrant as of the effective date of its registration. ...

Subsection 259(2) specifies that a person is considered a qualifying NPO at any time in a fiscal year of the person if, at that time, the person is a NPO, and the percentage of government funding for the fiscal year is at least 40% of its total revenue. ... " It is our view that the XXXXX would be considered to be operating solely for a purpose other than profit provided it operates in compliance with its articles of incorporation, its by-laws and the XXXXX. ... Based on a review of the XXXXX, the contribution amounts are intended to assist the XXXXX in carrying out its purpose and are considered government funding for purposes of the Regulations and section 259. ...

In accordance with this policy, all of the expenses noted above are considered to be Employer Expenses with the exception of the following expenses incurred by the XXXXX which are considered to be Plan Trust Expenses: •   conference fees, seminar fees and travel regarding investment decisions, policies and procedures used for the investment portfolio for the pension plans; •   external financial audit of the pension plans; and •   investment manager fees, custodial service fees and banking fees related to the investments of the pension plans. ... For example, where an employer acquires or imports and pays for the pension plan trusts' expenses, since the related property or services are required by the pension plan trust for use in its operations, the employer is considered to have resupplied this property or service to the pension plan trust at the fair market value (which will generally be accepted as the cost of the expense). ...

Subsection 10(1) of the Place of Supply (GST/HST) Regulations provides, in part, that when a particular supplier makes a supply of a computer-related service and there is to be one final recipient of the service who acquires it under an agreement either with the particular supplier or another supplier, the supply is considered to be made in a particular province if there is a single ordinary location in the province at which the final recipient avails itself of the service, and either: •   the particular supplier maintains information sufficient to determine that location, or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ... A supply of Web site hosting is considered to be a computer-related service. ... Section 7 of Part V of Schedule VI to the ETA sets out the conditions under which a supply of a service that is made to a non-resident person is considered to be zero-rated. ...