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As such, and given the circumstances of this case, the Modular Home is also considered to be a residential complex for purposes of the ETA. ...

A delivery business established by a First Nation or a First Nation individual will qualify as an agent of the vendor where the following conditions are met: •   Vendor must arrange for the delivery [cash on delivery (COD) is acceptable]; •   The carrier is under contract with the vendor for making the delivery to the reserve; •   Carrier must be in the business of delivering goods; •   If the delivery business is established from the First Nation Council, the delivery business will not be considered an agent of the vendor where the band is the purchaser unless the business is incorporated as a separate legal entity from the First Nation and Council; and •   Invoice, sales receipt, waybill or other documentation respecting the sale of the goods must show the vendor as the originator of the delivery and a reserve address as the destination. ...

Your comments and suggestions were considered in the development of guide RC4419, Financial Institution GST/HST Annual Information Schedule (the guide). ...

The supplies of coloured toner by XXXXX in the circumstances described in paragraphs 15 to 21 above will be considered zero-rated supplies of tangible personal property under the provisions of Schedule VI, Part V, section 1. ...

I understand that none of the issues herein is being considered by a Revenue Canada Tax Services Office in connection with a GST return already filed and none of the issues is under objection or appeal. ...

. •   The Agreement clearly states that the trade dollars are not to be considered legal tender, securities, or commodities by either XXXXX or its members, and may not be redeemed for cash. ...

Loss of these Personal or Temporary Allotment items, whenever a member is found to be liable for the loss, is considered a reimbursement of publicnon-public property owned by the Crown, as directed by the Queen's Regulations and Orders ("QR&O") Chapter 38. ...

We are of this opinion because the items mentioned would be considered inputs as they are integral to the language learning process. ...

Note, in order to be considered a "qualifying non-profit organization", pursuant to subsection 259(2) of the ETA, an organization must be a non-profit organization as defined in subsection 123(1) of the ETA, and 40% of its annual revenues must be derived from government funding. ...

However, as a result of the change, an organization is only considered a vocational school if it is established and operated primarily to provide instruction in courses that develop or enhance students' occupational skills. ...