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As a result, where the individual paid tax, the estate will be considered to have paid tax, and where the individual is entitled to claim a rebate, the estate will be entitled to claim a rebate. ... Pursuant to section 267, the Estate is also not considered to be a builder of the complex. ...

Explanation In your letter you wondered if, because the XXXXX is so heavily involved in the XXXXX program, their sales of XXXXX could be considered to qualify as exempt under section 10 of Part VI of Schedule V to the ETA. ... If the non-profit organization's worldwide taxable revenue exceeds $50,000 in one calendar quarter, the non-profit organization is not considered to be a small supplier immediately upon reaching that $50,000 threshold. ...

XXXXX will be considered to meet the first criteria of the "controlled" test, as described in B-039R3, if those who appoint or elect the majority of the members of the Board of Directors of XXXXX are "individual members of the band, tribal council or group of bands". XXXXX is considered to meet the second criteria of the "controlled" test because according to XXXXX its By-Law, one half the members of the Board of Directors are either a "Tribal Council Member, Chief or a Band Councillor" and it is through these majority members- as representatives of the XXXXX Communities XXXXX serves- that the budget of XXXXX is reviewed and approved by "the band, tribal council or group of bands". ...

Municipal designation is an exercise of statutory discretion guided by administrative policy and eligibility criteria describing factors that will be considered for situations where persons other than municipalities supply municipal services. ... Under the administrative policy and eligibility criteria applied for purposes of municipal designation, activities relating to the maintenance of the common property and assets of private property on behalf of landowners are not considered to involve a supply of a municipal service. ...

Where the employer acquires a particular property or a service from a third party on behalf of the trust and the trust pays for the supply directly, or indirectly by reimbursing the employer for the property or service, it is considered to have been acquired by the pension plan trust, and therefore for consumption, use or supply by the trust. The employer is not considered to have acquired the property or service for consumption use or supply in the course of its commercial activities and is not entitled to an input tax credit in respect of the tax paid on the consideration for the supply. ...

Interpretation Requested You would like to know if the funds the Society provides directly to NPOs will be considered government funding in accordance with paragraph 2(b) of the definition of "government funding" [xiv] footnote 3 in the Regulations. You would also like to know if the funds the Society provides to third parties who then redistribute the funds to NPOs would be considered government funding in accordance with paragraph 2(b) of the definition of government funding in the Regulations. ...

Specifically, XXXXX is not considered to have imported the goods nor were the goods imported for its consumption, use or supply nor is the Division III tax considered to have been paid or payable by XXXXX for purposes of subsection 169(1). ...

Individuals whose vision can be corrected by eyeglasses or contact lenses to exceed these criteria are not considered to be legally blind. ... The lack of built-in measuring devices is not considered to be a feature which satisfies the specially designed criterion under section 30 quoted above. ...

You have made a previous inquiry with our XXXXX office concerning this ruling to XXXXX and you have been informed of the following: •   In order to be considered "residential units", the cabins/cottages at XXXXX must be affixed to land. ... In the far XXXXX buildings lacking foundations or substantial footings are not uncommon and they are considered "residential units". ...

Ruling Requested The services provided by XXXXX as listed above in the section titled "Transactions", meet the criteria to be considered exempt financial services pursuant to paragraph (l) of the definition of financial services. Per your fax of October 21, 1999 and our various discussions of this situation you have provided additional information in respect of the services performed as well as expanding your rationale as to why the services described should be considered as exempt financial services. ...