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The exempting provisions considered under the administrative policy and eligibility criteria for municipal designation are included in Part I and in sections 20, 21, 21.1, 22, 23 and 24 of Part VI of Schedule V. ... In addition, a supply that includes accommodation as one element but also includes other elements such as meals, personal care services, laundry, or housecleaning may not be considered an eligible supply of long-term accommodation. ...

Ruling Requested Should the retailers remit the environmental levy directly to XXXXX and the XXXXX subsequently invoice XXXXX a management fee for the administration of this program, would this be considered commercial activity and would the management fee attract HST? ... Clarification Requested On November 14, 1996, the XXXXX Tax Services Office (TSO) issued a ruling to the XXXXX saying that it is not eligible to claim any tax credits as it is considered to have exempt activities as opposed to commercial activities. ...

The City is not involved in any activity that can be considered to be a supply. ... Section 141.01 of the ETA contains provisions that it is only the making of taxable supplies for consideration that is considered to be provided in the course of commercial activity and therefore gives rise to ITC entitlements under section 169 of the ETA. ...

Pursuant to subparagraph 2(d)(i) of this Part, a supply of IPP is considered to be made in a province if all or substantially all [90% or more] of the Canadian rights ("Canadian rights", in respect of IPP, refers to that part of the property that may be used in Canada (section 1 of Part III of Schedule IX to the ETA)) in respect of the IPP may be used only in the province. ... Pursuant to subparagraph 2(d)(ii) of Part III of Schedule IX to the ETA, a supply of IPP will be considered to be made in a province if the place of negotiation of the supply is in the province, and the IPP may be used otherwise than exclusively [90% or more] outside the province. ...

Explanation The term "advertising" is not defined in the ETA, however, the Canada Customs and Revenue Agency (CCRA) has provided an explanation as to what is generally considered to be an advertising service for GST/HST purposes in section 4.5.3, Exports- Services and Intellectual Property of the GST/HST Memoranda Series (copy enclosed). ... Based on the information provided, the advertising services provided by XXXXX are not considered to be made in a participating province. ...

Based on the information provided, consultation services supplied by the Company to the clients are not considered to be made in a participating province. ... The supplies of the supplements by the Company are considered to be supplies of tangible personal property (TPP). ...

Where a supplier sells goods on a delivered at destination basis, the delivery of the goods will generally be considered to be part of a single supply of the goods even if a separate charge is itemized on the invoice. ... ADDITIONAL INFORMATION Where a single supply of delivered goods is made and there is a separate charge for the delivery service, that deliver fee is considered to be consideration for the single supply of the specific good which it is shown as relating to. ...

Construction of a residential complex is generally considered to begin at the time that excavation work relating to the residential complex begins. ... Tax paid in error GST/HST that is charged or collected in circumstances where it should not be charged or collected is considered to be charged or collected in error. ...

Mini bites, balls, chunks and other similar forms are considered “fruit-based” when the product contains fruit and at least one other ingredient. ... Where it is established that a product is “fruit-based”, the item will be considered a “similar fruit-based snack food” if it is marketed as a snack food. ...

Mini bites, balls, chunks and other similar forms are considered “fruit-based” when the product contains fruit and at least one other ingredient. ... Where it is established that a product is “fruit-based”, the item will be considered a “similar fruit-based snack food” if it is marketed as a snack food. ...