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Ruling Requested You would like to know if the XXXXX could be considered to be exempt from paying and collecting the GST/HST. ...

Under this provision, a serving of a beverage is generally considered to be a single serving when the serving is less than 600 ml. ...

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

The Product in this case is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ...

The Product is considered to be a tea-flavoured XXXXX beverage. While the Product indicates that 12 of the 24 bottles are XXXXX, we are considering the Product to be green tea flavoured with a hint of fruit, rather than a fruit-flavoured beverage. ...

B would generally be considered as being made in the course of an adventure or concern in the nature of trade. ...

The CRA interprets Schedule V as a list of exempt supplies that must be considered and applied independently. ...

Explanation When a carrier receives payment for a taxable domestic freight movement from a shipper (or consignee in the case of a freight-collect movement), that carrier, under subsection 1(2) of Part VII of Schedule VI to the ETA, is considered to have supplied the freight service, even if part of the payment is collected as agent for any other interline carriers involved in the movement. ...

The dollar value of these awards exceeds $500 each and, therefore, they are considered to be taxable benefits under paragraph 6(1)(a) of the Income Tax Act (ITA). ...

The $XXXXX annual membership fee that XXXXX charges is considered to be a fee charged for the supply of XXXXX. ...