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Whether the relationship between the service and the property is sufficiently direct for the service to be considered by the Department to be "in respect of" the property will depend on the particular circumstances of each case. ... The relationship between the service and the tangible personal property must be more direct than indirect in order for the service and the property to be considered by the Department to be "in respect of" each other. ...

Therefore, the [Corporation] is considered to be a “regulatory body”, as such term is defined, for the purposes of section 6 of Part III of Schedule V to the ETA. ... Despite being considered a “regulatory body” for the purposes of Section 6 of Part III of Schedule V to the ETA, the [Corporation] will not be supplying a service of instruction as contemplated in paragraph 6(a), nor will it be administering an examination or supplying a certificate, as contemplated in paragraph 6(b) as part the proposed [Program]. ...

A payment of pension benefits by the Insurer under the Policy would generally be considered a payment in full or partial satisfaction of a claim arising under an insurance policy which is included in paragraph (f.1) of the definition of financial service and is generally not excluded by any of paragraphs (n) to (t). ... However we may look to the [Guidelines] for clarification since the [Guidelines] form part of the Policy and relate to the management of the guaranteed investments and the Funds into which the Plan assets have been invested. […] of the [Guidelines] generally provides that investment management fees payable to the Insurer are considered to be properly chargeable to the Funds and are deducted from the […][value of each Fund]. ...

Under section 144.1, a supply that is made in Canada is also considered to be made in a particular province if it is determined to be made in the province under the place of supply rules in Schedule IX. ... For purposes of the ETA, a supply of an admission to an event, such as a conference, is considered to be a supply of IPP. ...

When a carrier receives payment for a taxable domestic continuous freight movement from a shipper or consignee, 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. ... As [the Platform] is the carrier that receives payment for the taxable domestic continuous freight movement from the consumer (consignee), it is [the Platform] who is considered to have made the freight transportation service to the consumer and [the Platform] is required to collect and remit the tax. ...

Is the Agreement considered to be making a taxable supply with respect to the share of the facilities costs allocated in the Agreement and paid by each of the condominium corporations? ... Is the Agreement considered a person for GST/HST purposes as defined under the Excise Tax Act (ETA) and if so, is the Agreement required to register for the GST/HST and collect the GST/HST on the Shared Facilities costs incurred? ...

For an organization to be considered a vocational school and thus be treated in a manner similar to a public college or similar institution, it must be established and operated primarily to provide correspondence courses, or instruction in courses that develop or enhance students’ occupational skills. ...

Products commonly referred to as dietary supplements are not considered to be basic groceries and are not within the scope of section 1 of Part III of Schedule VI. ...

In the case of a person who is required to be registered for GST/HST purposes, the person is considered a “registrant” under the ETA whether or not the person actually registers. ...

As such, all of the criteria described above are met and, therefore, a supply of the cartridge-based reagents is considered to be a supply of a drug for purposes of paragraph 2(a) of Part I of Schedule VI. ...