Search - considered

In determining whether a food item has been heated for consumption or is hot as a result of the cooking process, the specific facts must be considered. It is our opinion that the supplies of the Product are considered goods heated for consumption. ...

A bar that has fruit flavouring may also be considered to fall within this category. Based on the information provided, as fruit is a significant ingredient of the Product, the Product is considered a fruit bar. ...

If so, you also wish to confirm whether the importation of the Product would consequently be considered a non-taxable importation for GST/HST purposes. ... Consequently, we also rule that the importation of the Product would be considered a taxable importation for GST/HST purposes. ...

The former are considered in the evaluation process for registration of the end-use formulation. ... Where the adjuvant or surfactant is registered as a control product under the PCPR and it is stated as having a purpose that includes agricultural use and a product classification other than “Domestic” then it is considered to be a pesticide for purposes of subsection 1(4) of the Schedule in the Regulations. ...

A food item that is supplied and heated for consumption would be considered a convenience item as the purchaser does not have to do any preparation and the item is ready for immediate consumption. ... In determining whether a food item has been heated for consumption or whether it is hot as a result of the cooking process, the specific facts of each case must be considered. ...

The nature and purpose of the package being sold has to be considered in order to determine whether it is a tour package or something else. If the overall purpose of a package is to provide a specialized service, it is not considered to be a tour package for GST/HST purposes. ...

As you know, GST/HST Policy Statement P-051R2, Carrying on Business in Canada (P-051R2) sets out factors and principles to be considered in determining whether a non-resident is carrying on business in Canada for GST/HST purposes. ... Generally, a non-resident must have a significant presence in Canada to be considered to be carrying on business in Canada. ...

In addition, section 9 would not apply generally since dentists would not be considered “consumers” of the [dental loupe], as required for this zero-rating provision to apply. ... Dentists would not be considered “consumers” because the [dental loupe] would generally be for consumption, use or supply in the course of commercial activities of the individual dentists or other activities in the course of which the dentists make exempt supplies, rather than for their personal consumption, use or enjoyment. ...

Although there are no provisions that zero-rate the supply of an IUD as a device, the supply of certain IUDs may be considered to be a supply of a drug for purposes of the GST/HST. ... Although hormonal IUDs may be considered drugs for purposes of the Food and Drugs Act, copper IUDs are not drugs as defined in the Food and Drugs Act. ...

. […] Mineral oil (food-grade, human use) In the [previous] ruling, we stated that the supply of mineral oil (food-grade, human use) was not considered to be food for human consumption and was therefore subject to the GST/HST.   ... A dietary supplement is generally considered a product which is marketed and consumed for therapeutic or preventative health effects or to achieve special beneficial effects related to performance or physique. ...