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If an item is excluded from the definition of "printed book" and if is not considered to be a printed version of a religious scripture or an audio recording of a printed book, it is not a qualifying good for purposes of the Rebate. ...

Each payment made by [Company A] to [the non-resident] pursuant to the Agreement is considered to be a fee or royalty charged or reserved in respect of that right for purposes of section 162 of the Excise Tax Act (ETA). ...

Other factors such as appearance, ingredients, taste, texture, ingredients, and product placement are all reflective of the Product being considered a cracker. ...

The Product, at the time it is supplied, is a potted vegetable plant and as such would not be considered a basic grocery. ...

Vitamins and minerals in pill, capsule and tablet form are not considered to be food, beverage or ingredients for human consumption and are therefore, not within the scope of section 1 of Part III of Schedule VI to the ETA. ...

Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, must be considered to be a food or beverage by the average consumer. ...

As the Product is considered to be similar to pudding, it falls under the exclusion pursuant to paragraph 1(n) of Part III of Schedule VI and is taxable at 6% GST or 14% HST, as applicable. ...

As the Product is considered to be a fruit based snack food for the purposes of this provision, it is excluded from zero-rating pursuant to paragraph 1(l) of Part III of Schedule VI and therefore taxable at the rate of 6% GST or 14% HST, as applicable. ...

As the Product is considered to be a granola product that is not sold primarily as a breakfast cereal, it falls under the exclusion pursuant to paragraph 1(h) of Part III of Schedule VI, and is taxable at 6% GST or 14% HST, as applicable. ...

Interpretation Given Based on the information provided, since the notices for the membership renewal will be issued before July 1, 2006 and as such the GST would be considered payable before July 1, 2006, the rate of GST to be charged by XXXXX on its membership dues renewals would be 7%. ...