Search - considered

In such a case, as long as the non-resident provides the registrant with satisfactory evidence that GST/HST was paid at the time of importation, the registrant may be considered to have paid the tax and thus be able to claim an ITC to the same extent as would have been the case if the registrant had been the importer of record. ...

Based on the facts outlined above XXXXX is not considered to be carrying on business in Canada and is not, therefore, required to register. ...

Some of the services covered under the annual or block fee plan may, if supplied individually, be considered exempt supplies for purposes of section 5 of Part II of Schedule V to the ETA, while other services covered under the plan are not exempt. ...

., Newfoundland and Labrador, Nova Scotia, and New Brunswick) are considered to have been performed in a participating province and to the extent that the services are taxable supplies (which are not zero-rated), tax must be collected at the harmonized rate of 15%. ...

A charity that operates a public lending library is considered to be a "specified person" pursuant to paragraph 259.1(e) and is eligible to claim a rebate of 100% of the GST paid on qualifying books and other material acquired other than for resale. ...

It is the position of the Canada Customs and Revenue Agency ("CCRA") that products which qualify and are labelled as nutritional supplements pursuant to the F&DA and its Regulations are considered to be basic groceries pursuant to section 1 of Part III of Schedule VI to the ETA and, therefore, are zero-rated. ...

It is the Canada Customs and Revenue Agency's position that products which qualify and are labelled as nutritional supplements pursuant to the Regulations to the F&DA are considered to be basic groceries pursuant to section 1 of Part III of Schedule VI to the ETA and, therefore, are zero-rated. ...

In addition, a product that is labelled for restricted consumption (e.g. only a certain number of teaspoons are to be taken daily) or with specific frequencies or quantities of dosage would not be considered to be a food or a beverage. ...

It is the CCRA's position that products which qualify and are labeled as nutritional supplements pursuant to the Regulations to the F&DA are considered basic groceries pursuant to section 1 of Part III of Schedule VI to the Act and, therefore, are zero-rated. ...

The policy also provides examples of what is and what is not considered "arranging for". ...