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The assignment shall be considered "employment" for the purposes of the Official Secrets Act of the Government of Canada and the participant will be bound by Section 4 of the Act regarding wrongful communication of information, etc. ...

Your position is that if XXXXX had undertaken these projects alone, then this would be considered a commercial activity for which ITCs could be claimed on related expenses. ...

For purposes of prepaid funeral arrangements, potential tax money held in trust is not considered tax paid or payable until the time it is withdrawn from the trust account or when consideration for the funeral services provided under the arrangement becomes due. ...

" An organization is considered to be "operated primarily" to provide correspondence courses or instruction in courses that develop or enhance students' occupational skills, if more than 50% of its total annual revenues are derived from tuition for courses, or may be attributed to the provision of instruction in courses, that develop or enhance students' occupational skills. ...

This ruling does not address whether the consideration for the lease would be considered reasonable. ...

According to the Bulletin, amounts not held in trust are considered part of the consideration payable by the customer and as such, the company must include GST/HST in respect of the amount in determining its net tax for the reporting period. ...

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. ...

The Province ’s [plan B] policies state that […][areas] may be converted to […] uses, and lists the tests that need to be considered before any […]. 6. ...

However, since the Tour Operator pays or credits an amount on account of the rebate to which the non-resident person may be entitled, the non-resident person is considered to have received its rebate and should not file Form GST115. ...

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 or the federal component of the HST paid on qualifying books and other material acquired other than for resale. ...