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If the allowance was of a type to which subparagraphs 6(1)(b)(v), (vi), (vii) or (vii.1) of the ITA applies, or would apply if the person receiving it were an employee, this allowance must have been considered to have been reasonable at the time it was paid. ...

Enclosed GST/HST Policy Statement P-051R Carrying on Business in Canada sets out factors and principles to be considered in making such a determination. ...

In reviewing your request, it was unclear at that time whether this sale by XXXXX which would have been considered a commercial activity for GST/HST purposes if found taxable, was in conflict XXXXX[.] ...

Based on the facts provided, most of the purchases made with respect to the activities of the Project are made from the Project funding which is considered to be funding received by XXXXX on behalf of the Project. ...

When provided to non-members, the supply of the XXXXX is considered a supply of a service for GST/HST purposes. ...

A chair with casters that allow the chair to be rolled but which do not give the occupant control of the movement is not considered to be an aid to locomotion for the purposes of section 14 quoted above. ...

Under s. 136(2) of the Act, the supply of the 120-acre real property to you is considered to be two separate supplies for GST purposes, one supply of a residential complex portion and another supply of the remaining portion which is not part of a residential complex. ...

These would not be considered to be specially designed for use by an individual with a disability. ...

28 June 2002 GST/HST Ruling 39493- AND INTERPRETATION Section 178.6 of the Excise Tax Act Unedited CRA Tags ETA 178.6 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa, Ontario K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: XXXXXXXXXXJune 28, 2002 Subject: GST/HST RULING AND INTERPRETATION Section 178.6 of the Excise Tax Act Dear XXXXX: Thank you for your letter of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to buying groups in general, and more specifically, whether your client's supplies are considered to be pass-through supplies for purposes of section 178.6 of the Excise Tax Act (the ETA). ...

. •   Thus for HST purposes, you considered the Company to be a "builder" of the complex, as defined in subsection 123(1), and the Company self-assessed the HST as required under subsection 191(3) of the Excise Tax Act. •   The subject property (formerly properties) is a municipal heritage building, and changes to the exterior (excluding preservation) required approval of the Heritage Advisory Committee. •   The XXXXX Municipality granted approval to construct a truncated pitched roof to replace the flat roofs on the subject properties by issuing a permit XXXXX. ...