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As they are used with other devices which are not zero-rated in Part II of Schedule VI they would not be considered to be specially designed for the XXXXX. ... XXXXX are sold in standard sizes and would not be considered to be made to order for an individual. ... As XXXXX are utilized by a medical practitioner to treat bones of the skeleton, the XXXXX would not be considered to be used by a consumer and the second condition of section 23 would not be met. ...

Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, would be considered to be a food or beverage by the average consumer. ... Products commonly described as dietary supplements are not considered to be basic groceries. ... Although these products may contain some essential nutritional elements, they are not considered to be basic groceries. ...

This indicates that the Products do not meet the requirements, outlined in the Food and Drug Regulations, to be considered either meal replacements or nutritional supplements. ... Based upon the Products' composition, a number of the flavours are considered to be a granola product. ... A bar that has fruit flavouring may also be considered to fall within this category. ...

Pursuant to subsection 123(1) of the ETA, a ticket for admission to the event is considered to be an invoice. ... Under this broad definition, any record of a supply, along with the consideration due or paid for the supply, will be considered to be an invoice. ... The policy indicates that a person will be considered and treated for GST/HST purposes as an agent based on fact and the principles of law. ...

In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. The supply to XXXXX of space on XXXXX Web pages that allows XXXXX to place an advertisement is considered to be a service directly related to the communication of a message. Given that XXXXX is providing the space for advertising purposes, the supply of the service is considered to be a supply of an advertising service made by XXXXX to XXXXX. ...

Moreover, to be considered an ingredient, the final product, in and of itself, must be recognized by the average consumer, to be a food or beverage. ... The product is compared to other products that are not considered to be a food, beverage or ingredient. ... Product 1 is considered a dietary supplement that is consumed for its therapeutic or preventative effects as it is presented and marketed this way. ...

Ruling Requested You have asked whether the Offset as described in the Agreement is considered a "financial instrument" for GST/HST purposes; in particular, if paragraph (f) within that term's definition under subsection 123(1) applies to the Offset. Ruling Given Based on the facts set out above, we rule that the Offset as described in the Agreement is not considered a financial instrument in accordance with the definition under subsection 123(1). ... Lastly, the transfer of an Offset is considered a supply made by the Seller of its right to or interest in that Offset generated from qualifying energy efficiency measures undertaken at Canadian sites. ...

Ruling Requested You would like to know whether the Product is considered "snack foods" or "other similar snack foods" and therefore excluded from zero-rating under paragraph 1(f) of Part III of Schedule VI to the Excise Tax Act (ETA) or whether the Product is zero-rated as a "basic grocery". ... Explanation The Product is considered to be a "similar snack food" for the purposes of paragraph 1(f) of Part III of Schedule VI to the ETA based on its properties. ... Although we consider placement of a product in store aisles as a relevant consideration, it alone is not considered a determinative factor. ...

Subsection 1(2) of the Regulations zero-rates: Feed, when sold in bulk quantities of at least 20kg or in bags that contain at least 20kg, that (a) is a complete feed, supplement, macro-premix, micro-premix or mineral feed (other than a trace mineral salt feed), all as defined in the Feeds Regulation, 1983, (b) is labelled in accordance with those Regulations, and (c) is designed for (i) a single species or class of farm livestock, fish or poultry, ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool, or (ii) rabbits Deer are not considered to be farm livestock under the Feeds Act and Feeds Regulations. ... The CRA has taken the position that deer is considered to be farm livestock for GST/HST purposes. As deer are considered farm livestock for GST/HST purposes and the Product is sold to feed deer, the Product is feed for farm livestock. ...

Under certain circumstances, as outlined in GST/HST Policy Statement P-104, a recreational unit such as a park model trailer may be considered a “similar premises” under paragraph (c) of the definition of “residential unit”. It is a question of fact whether a particular recreational unit is considered to be a “similar premises” under paragraph (c) of the definition of “residential unit”. ... A residential unit which is affixed to land and used as a place of residence for individuals is generally considered to be a “residential complex”. ...