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Therefore, hosting a party as described in the facts set out above would be considered part of the Representative’s single supply of a service of arranging for the sale of select products of the Company, and all amounts provided as consideration, including the select products provided as Host Rewards, are “network commissions.” ...

In the case of a person who is required to be registered under subsection 240(1), the person is considered a "registrant" under the ETA whether or not the person actually registers. ...

Although Product 1 and Product 2 do not have potatoes, corn or corn meal as the main ingredients and can be used in food preparation, the properties, labelling, packaging, and marketing elements considered together provide an overall indication that the products are snack food similar to those listed in paragraph 1(f) of Part III of Schedule VI to the ETA. ...

RULING REQUESTED You would like to know if the discount coupon redeemed by the customer on order [#1] is considered to be a reimbursable coupon for which [ACo] is entitled to claim an input tax credit (ITC) for the amount of the GST/HST that may be included in the value of the coupon. ...

Consequently, the supply of the Pre-Pack display box would not be considered a “package” for the purposes of paragraph 168 of MS 4.3. ...

As you considered yourself self employed individuals, you reported the income received from the Funder as business income. 18. ...

As part of our review of the above noted ruling, we have also carefully considered and thoroughly reviewed the information and various documents provided by you including the following: • your letters of XXXXX; • the blank sample Finder's Fee Agreement (standard FFA); • the blank XXXXX including XXXXX and related correspondence to that placement; • various signed agreements between XXXXX and the following persons:- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX; • a letter agreement issued by XXXXX confirming payment of a finder's fee to you XXXXX; • a letter from XXXXX referring to a payment of the finder's fee earned in connection with a recent private placement; • a list of XXXXX invoice numbers for finder's fees related to private placement offerings; and • various correspondences between you and certain corporations seeking financing through private placements (Issuers). ...

A facility, or part of a facility, will be considered a “qualifying facility” if: (a) supplies (Footnote 2) of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ...

Hence, the vouchers issued on the terms and conditions of this Standard Agreement meet the above criteria and are considered to be gift certificates. ...

When transactions of other residential complexes or units are considered for purposes of determining the FMV of the MURC, such residential complexes or units would need to be sufficiently comparable to the MURC. ...