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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. ... (b) Application of GST to Payments made by Developer under the Ground Lease The Land-owner is considered for GST purposes to be making two supplies of two separate properties under the Ground Lease in accordance with subsection 136(2). ... The Developer is not considered to be paying an amount referred to as "base rent" in the Ground Lease during the rent-free period. ...

Similarly, the physician direction, supervision, or involvement would not be described by the synonyms of the term "active" (eg., busy, involved, lively, vigorous) when these synonyms are considered collectively. ... Given that [Corporation A] does not make facility supplies at [the Facility] and, therefore, does not meet the requirements of paragraph 259(2.1)(a), the other requirements of subsection 259(2.1) have not been considered. ... The definition of "facility supply" was considered above as part of our analysis of the term "qualifying facility". ...

Since they are also not fruit flavoured beverages, only paragraph 1(n) of Part III of Schedule VI to the ETA needs to be considered. ...

Since it is also not a fruit flavoured beverage, only paragraph 1(n) of Part III of Schedule VI to the ETA needs to be considered. ...

RULING REQUESTED You would like to know if Tour 1, Tour 2 and Tour 3 are each considered an eligible tour package for purposes of the FCTIP. ...

To the extent that the property or service is acquired for the purpose of making supplies in the course of an endeavour that are not taxable supplies made for consideration, or for a purpose other than making supplies, the person is considered to have acquired the property or service for consumption or use otherwise than in commercial activities. ...

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 one gives legal advice with respect to the laws of [Province 1] on the telephone, by e-mail, or through correspondence from a place outside of [Province 1], that individual would be considered to be practising law in [Province 1]. * As a member of [XYZ], you are provided with access to: […][educational programs]. * You have been located outside of Canada each time a supply of the membership is made to you. ...