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For example, a diagnostic service or nursing service supplied during breast augmentation surgery is considered a supply in respect of a cosmetic service supply. ... The property or services not listed in the definition of an “institutional health care service” would be considered a separate supply with a separate application of GST/HST. ... Based on these facts, a client is considered to be a patient or resident of the Facility. ...

The term “drug” cannot be taken in isolation, the context that the term is used in the provision must be considered when determining its meaning. ... Therefore, the selling or distribution of a natural health product would not be considered to be the dispensing of a drug by a pharmacist for purposes of paragraph 3(b). ... We understand your concern that natural health products should be considered zero-rated drugs under section 3 of Part I of Schedule VI when sold on the prescription of a medical practitioner. ...

As a result, [#1] Packages […] are a single supply of [the Product which is considered to be intangible personal property (IPP)]. [#2] Packages […] are separate supplies of [the Product] and […][element A, considered to be IPP)]. Package […][#3] is a separate supply of [the Product] and […][element B, which is considered to be IPP]. ... A supply of [element A] is considered to be a supply of IPP. Under subsection 6(1) of the Regulations, a supply of IPP (other than IPP that relates to real property or to TPP) in respect of which the Canadian rights can only be used primarily in participating provinces is made in a participating province if an equal or greater proportion of those Canadian rights cannot be used in another participating province. ...

For GST/HST purposes, the Land-owner is considered XXXXX[.] In accordance with the definition of XXXXX under subsection 123(1) of the Excise Tax Act (ETA) and the XXXXX Regulations to that Act. ... For purposes of this ruling, the Land-owner is considered to be a qualifying non-profit organization at all relevant times. 4. ... For purposes of this ruling, the number of parking units belonging to the Residential Units are considered to be XXXXX.) parking units, and XXXXX storage units (i.e. ...

We have carefully considered your submissions in our review. This letter revokes the original ruling issued to you on [mm/dd/yyyy]. ... The supply described in [R&E 1] is considered a child care service. ... The supply described in [R&E 3] is also considered a child care service. ...

However, paragraph 10 of Memorandum 12.2 further states that “a reduction in consideration is not considered to have occurred if the goods are sold back to the original supplier. To be considered a reduction of consideration, it must be evident that the goods are being returned to the supplier rather than being sold to the supplier.” ... These terms in the Purchase Agreement, when considered on their own, may indicate that the transaction could be viewed as a return of TPP that is contemplated by subsection 232(2). ...

EXPLANATION We consider that a printed book and another product packaged together and sold for a single price is considered to be a new product that does not fall within the definition of a printed book as contemplated in section 259.1 of the ETA. ... In other words, if 10% or less of the value of a package which contains qualifying printed book(s) and other items can be attributed to the value of the other non-book items, the package is considered to qualify for the POS rebate. ... This means that where a printed book contains more than one feature or element excluded from the definition of “printed book”, it is also excluded from being considered a “printed book. ...

As such, the management/administration fees and particular category of expense to which it is levied, is considered a single supply and the place of supply (and tax rate) applied to these correspond to the tax rate levied on the particular expense category. ... Since physical possession of the [products] is never transferred by [Company A] to the new owners, the determination of the place of supply of an ownership interest in a particular [product] is based on the place where the [product] in the context of the supply is considered to be made available to the recipient of the supply. ... This does not apply for the purposes of determining whether the supply of the service is considered to be made in Canada or outside Canada. ...

No […][GST/HST] was paid by the Corporation on the purchase of the lift and its installation, as they were considered to be zero-rated supplies. ... The interrelationships among the various elements of the agreement, the purpose of an agreement, the needs of the customer, and the economic reality of the agreement are among the factors considered to determine whether an agreement provides for a single supply or multiple supplies. ... As such, if the predominant element of the single supply is determined to be a particular service, then the GST/HST status of the supply as a whole will be considered to be that of the particular service. ...

In examining the facts submitted, section 2 of Part I of Schedule V to the ETA must be considered to determine if XXXXX's supply of the New House is exempt. ... An individual who constructs a residential complex, or engages someone to construct the complex on land that they own is considered a builder within the meaning of "builder" set out in subsection 123(1), if the construction is made in the course of a business or an adventure or concern in the nature of trade of the individual. Where an individual constructs, or engages someone to construct, a residential complex on land that they own for his or her own personal use, without the primary or secondary intention of resale, the individual would not normally be viewed as constructing the complex in the course of a business or an adventure or concern in the nature of trade and such an individual would not be considered a "builder" within the meaning of the ETA. ...