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According to paragraph 1(m) of Part III of Schedule VI to the ETA, the following products are taxable at 7% or 15%: (m) cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating; It is the CCRA's position that the Bars are considered "similar products" for the purposes of paragraph 1(m) of Part III of Schedule VI to the ETA. ...

That is, all factors must be considered in determining whether a product falls within paragraph 1(f). ...

An "excluded activity" is generally an activity that is normally carried on by an employer for purposes other than for administering a pension plan; accordingly, excluded activities are not considered "pension activities". ... The circumstances under which a particular pension entity will be considered to be an SLFI are discussed in the additional information set out in pages 9 through 14 of this letter. ... A pension entity of a pension plan that is an investment plan and has one or more plan members residing in an HST province and one or more plan members residing in any other province would generally be considered to be an SLFI under proposed subsection 225.2(1). ...

In addition, as stated in GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province, when determining whether a particular supply is a supply of a service or intangible personal property a number of factors must be considered. ... A supply of an admission, such as the right to attend a workshop or seminar, is considered to be a supply of intangible personal property for GST/HST purposes. […]. […], characterization of a supply [as a service or an intangible] is dependent upon the nature of the agreement between the supplier and recipient. […]. ...

However, once the small supplier's total taxable revenue exceeds $30,000 in the previous four consecutive calendar quarters, or in a particular calendar quarter, they are no longer considered to be a small supplier and are required to register for the GST/HST. ... If a person is under the threshold amount in one calendar quarter, but the person is over the threshold during four (or fewer) consecutive calendar quarters, the person is considered to be a small supplier for those four calendar quarters and a month following those quarters. ...

[CCo] may be considered to be a de minimis financial institution. In general, a person is considered to be a de minimis financial institution if the person earns a significant amount of interest, certain dividends, or income from separate fees or charges for financial services. ...

The Seller is considered a sub-servicer under the NHA MBS Program. [...]. 12. ... Where the Seller is acting in an agency capacity only in the origination of the mortgage and is not making a supply of the mortgage and related rights, any servicing provided by the Seller in respect of the mortgage would not be considered part of the exempt supply of a sale of a mortgage to the Purchaser. ...

Therefore, [the Products] would not be considered to be orthotic or orthopaedic devices for purposes of section 23 of Part II of Schedule VI to the ETA. ... For example, an individual with temporary difficulty in walking resulting from a broken limb or surgery is not considered to be an individual with a disability. ...

In addition, section 1.2 of Part II of Schedule V must also be considered. ... Other professional services provided by specified professionals (e.g., witness fees for court appearance) may not be considered to be exempt health care services. ...

They are not considered to be sweetened goods for the purposes of paragraph 1(m):... * crackers (other than graham crackers), including:...- snacking crackers (including vegetable, bacon or cheese flavoured)" 3. ... Though product placement is a relevant consideration, it alone is not considered a determinative factor. ...