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In accordance with Policy P-245, a facility must have all of the following characteristics in order to be considered a public hospital: • The services of medical practitioners, nursing staff and allied health professionals are available at all times to carry out the examination and diagnosis of patients and the provision of treatment and care. • The services of health care personnel and health care equipment are utilized for the provision of health care services to the general public. ...

In the event that this may be considered as a multiple-supply situation, you feel that both parts are zero-rated anyway, the supply of [Component 1] being a supply of an incontinence product that is zero-rated under section 37 of Part II of Schedule VI, and the supply of [Component 2] being a supply of a "part, accessory or attachment" that is zero-rated under sections 37 and 32 of Part II of Schedule VI. ...

The product is compared to other products that are not considered to be food, beverage or ingredient. ...

We understand that the constructed additions in question are sufficiently affixed so that they are considered as "fixtures" (i.e., improvements) to the real property. 5. ...

Therefore, the supply of a parking space in this situation will be considered an eligible travel expense for purposes of B-039R and the Indian band or BEE will be entitled to claim a Code 8 rebate in respect of an amount reimbursed to the band official on this eligible travel expense. ...

If XXXXX does not exceed the small supplier threshold amount in one calendar quarter, but does so over four consecutive calendar quarters, it will be considered to be a small supplier for those four calendar quarters and a month following those quarters. ...

. •   In no event will any employee of XXXXX, XXXXX or the Corporation be considered the agent or employee of any other party. •   The Employee's compensation (i.e., salary and benefits) will be paid directly by XXXXX, XXXXX, XXXXX, as the case may be. ...

Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, would have to be considered to be a food or beverage by the average consumer. ...

The Fees were related to the Association's right to use the Centre's facilities. 12) XXXXX prior to the first day of the Occupancy Period, the Association was required to provide the Centre with an estimate for food, beverages and additional services required (collectively referred to as the "Costs"). 13) Under the Convention Facility Agreement, the Association acknowledged that reductions or deletions of space or failure to take possession of any part of the Centre's facilities, as detailed in the Convention Facility Agreement, would be considered to be a cancellation of the Convention Facility Agreement. 14) In the event that the Convention or part of the Convention was cancelled by the Association, the Fee and any Costs were to remain due and payable by the Association as liquidated damages and not as a penalty to compensate the Centre for loss of revenue in connection with all or part of the Centre's facilities, subject to a payment schedule depending upon when the Convention was cancelled. 15) In addition, in the event of a cancellation by the Association of all or any part of the Convention Facility Agreement, the Centre was allowed to, but was not under any obligation to, make alternative arrangements for the use of the space. ...

If XXXXX at some point undertakes to make taxable supplies in Canada using its own employees, it may then be considered to be carrying on business in Canada for GST/HST purposes and would be required to register for the tax. ...