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(These tax fractions are used for purposes of determining the amount of tax that the employer will be considered to have collected with respect to the standby charge.). ... In the case at hand, the tax fraction 14/114ths should be used for purposes of calculating the amount of tax the employer will be considered to have collected with respect to the standby charge, and the standby charge reimbursement. ... GST considered to have been collected: •   on the gift and award ($10,000 x 0) = $ 0 •   on the reimbursement ($2,356 x 7/107) = $ 154.13 $ 154.13 ====== Your summarized comments with respect to Example 4: If the employer cannot claim an ITC, the employer is not considered to have collected the GST/HST so in your opinion, there should not be any amount to calculate on the reimbursement. ...

Whether services performed by the Taxpayer are considered to be a single supply or multiple supplies is a question of fact. ... If not, then the Taxpayer’s services would be considered the provision of multiple supplies. ... Accordingly, the Taxpayer’s supply to the acquirer under Agreement 2 would be considered to be a single supply. ...

Supplies made by electronic means (including digitized products) are considered to be either intangible personal property or services. ... A supply of intangible personal property can be considered to be made in Canada even if it is not actually used in Canada. ... As there are no restrictions on where the on-line edition of the Book may be used, the supply is considered to be made in Canada. ...

Ruling Requested Whether the importation of the works of art donated to XXXXX, as described above, is considered to be a non-taxable importation pursuant to section 4 of Schedule VII to the ETA. Ruling Given Based on the facts set out above, we rule that the importation of the works of art donated to XXXXX, as described above, is considered to be a non-taxable importation pursuant to section 4 of Schedule VII to the ETA. ...

Ruling Given Based on the facts set out above, we rule that: XXXXX are considered to be zero-rated "surgical prosthesis" pursuant to section 25 of Part II of Schedule VI to the Excise Tax Act (ETA). ... Explanation For purposes of the ETA, XXXXX is not considered to be a medical or surgical prosthesis, as it is not an artificial substitute for a missing body part. ...

More specifically, you are enquiring if the golf tournament would be considered a "like fund-raising event" as described under section 2 of Part V.1 of Schedule V to the Excise Tax Act. ... Based on the facts set out above, we rule that a golf tournament will be considered a like fund-raising event with the result that the exemption under of section 2 of Part V.1 of the Excise Tax Act will apply to the entire admission price of $200.00. ...

If the predominant element of the single supply is determined to be a financial service, then the supply as a whole will be considered a financial service. ... The services noted above that are provided by [the Company] to the Funder under the Agreement are considered the provision of a single taxable supply. ... For example, a supply of a loan by a non-resident funder to a client that is performed wholly (100%) outside Canada is considered to be made outside Canada. ...

In such circumstances, the property and services are considered to have been acquired, imported or brought into a participating province for consumption, use or supply in the course of the activities of the trust relating to the pension plan. ... If an amount is not charged against the trust assets, A is not considered to have made a supply to B, but rather is undertaking activities for consumption, use or supply in the course of its own activities with respect to the pension plan and B. In summary, where A has incurred expenses relating to the pension plan and B, and the expenses are not charged against the trust assets, the expenses are considered to be in respect of property and services for consumption, use or supply by A in the course of its activities. ...

RULING GIVEN Based on the facts set out above, we rule that the Product, in all flavours, is considered to be “similar snack foods” under paragraph 1(f) of Part III of Schedule VI to the ETA and is taxable pursuant to subsections 165(1) and 165(2) at the rates of 13%, 14% or 15%, depending on the place of supply. ... Although, we consider placement of a product in store aisles as a relevant consideration, this factor alone is not considered a determinative factor. ... All factors must be considered in determining whether a product falls within paragraph 1(f) of Part III of Schedule VI. ...