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In these cases the examination by a physician or the review of a patient’s medical records by a physician were considered to be medical care for purposes of the definition of “health care facility.” ...

In addition, section 1.2 of Part II of Schedule V must also be considered. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ...

Under section 144.1, a supply that is made in Canada is also considered to be made in a province if it is determined to be made in the province under the place of supply rules in Schedule IX. ...

Both [the prize option] […] and the cash option are considered prizes for purposes of determining what ITCs are available. ...

Also, the XXXXX is not an elementary or secondary school and, as a result, its dining hall is not considered to be an elementary or secondary school cafeteria even when being used in providing food and beverages to visiting students attending programs at the XXXXX. ...

The additional fees described in XXXXX are considered to be part of the consideration for the supply of the training service. ...

In determining if an intermediary's service is included in paragraph (l), all the facts surrounding the transaction, including the following factors, must be considered: • the degree of direct involvement and effort of the person in the provision of a financial service referred to in any of paragraphs (a) to (i); • the time expended by the intermediary in the provision of a financial service referred to in any of paragraphs (a) to (i); • the degree of reliance of either or both the supplier and the recipient on the intermediary in the course of providing a financial service referred to in any of paragraphs (a) to (i); • the intention of the intermediary to effect a supply of a financial service referred to in any of paragraphs (a) to (i); and • the normal activities of an intermediary in a given industry (including whether the intermediary is engaged in a business of providing financial services). ...

Each evaluation is designed to meet the Corporations’ clients needs and may include the following services: Medical history and examination conducted by a medical physician Lab work conducted by a nurse or laboratory technician Stress/Resting ECG or a fitness assessment conducted by a nurse or kinesiologist Vision testing performed by a nurse Audiometric testing performed by a nurse Alcohol and drug testing conducted by a nurse Pulmonary function tests and/or chest x-ray conducted by a nurse or an imaging technician The evaluations are industry-specific and depend on the job the candidate is being considered for or the job the candidate is currently holding. ...

In your representation you expressed the opinion that the definition of “property”, considered in the context of the ETA, and specifically in the context of the operation of section 186, should not be interpreted to include a right or interest in money. ...