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For purposes of municipal designation, a supply that includes accommodation as one element but also includes other elements such as meals, or personal care services, or laundry, or housecleaning may not be considered an eligible supply of long-term accommodation. ...

Employer-leased Automobile Taxable Benefits 2005 Taxation Year Assumptions: Lease costs of automobile for the year (excluding GST of $756 and PST of $864) $10,800 Insurance costs included in $10,800 1,500 Operating costs for the year paid by employer (excluding GST of $350 and PST of $400) 5,000 Number of days automobile available to employee 365 Total kilometres driven in the year 50,000 Personal-use kilometres driven in the year 10,000 Paragraph 6(1)(k) benefit for operating expenses: 10,000km x $.20 $2,000 Paragraph 6(1)(e) standby charge: 2/3 x ($11,664- $1,500) $6,776 GST equivalent on standby charge under paragraph 6(1)(e.1): 6/106 x $6,776 $384 GST considered to have been collected on operating cost benefit: $2,000 x 5% $100 Total GST to be remitted by employer on the automobile benefit $484 Employer's ITC Calculation 1. ...

Additional information For GST/HST purposes, you are not considered to be the builder of the replacement house since you did not construct the house and the garage in the course of a business or an adventure or concern in the nature of trade. ...

For example, if an Indian band as one of its programs offers driving instruction services free of charge or at a subsidized rate to its low income band members on a reserve as a way of assisting them to gain greater access to the job market and the band establishes the program's guidelines and eligibility criteria for this purpose, this program would be considered a band management activity. ...

The XXXXX has been considered as a group of bands XXXXX for purposes of B-039R. ...

As well, although we consider product placement as a relevant consideration, it alone is not considered a determinative factor. ...

Interpretation Given Based on the information provided, since the invoice for the non-energy charges will be issued along with the consumption charges after July 1, 2006 and as such, the GST would be considered payable after July 1, 2006, the rate of GST to be charged by XXXXX on the invoices would be 6%. ...

The TIB outlines three factors that are considered to indicate a supply made by electronic means is a service: •   the supply does not include the provision of rights (e.g., technical know-how) or if there is a provision of rights, the rights are incidental to the supply; •   the supply involves specific work that is performed by a person for a specific customer; and •   there is human involvement in making the supply. ...

The tax status of a corporation's supplies is considered separately from the activities of its owners, directors, employees or subcontractors. ...

Thus, the Allowance, which is considered taxable for income tax purposes, still satisfies all the conditions listed in paragraphs 174(a) to (c). ...