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We carefully considered the views of XXXXX and the information you provided on the activities involved in the supply of IMEs by physicians. ...

As such, this benefit could not be considered a secondary or unintended consequence of membership and is therefore not an indirect benefit. ...

The property and services listed in Ruling 3 are not considered to relate to the occupancy or use of a residential condominium unit in the Condominium and accordingly, are not exempt under section 13 of Part I of Schedule V to the ETA. ...

A facility or part of a facility will be considered a qualifying facility if: (a) supplies 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 (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. ...

. •   The National and each of the Branches is a separately registered charity and each is considered a separate "person" for GST purposes. •   The National's responsibilities include acting as the sole distributor of all the XXXXX national programs, products, services and activities to the Branches. •   Revenue is generated through the sale of awards, literature, equipment and merchandise, grants, and donations and miscellaneous fund raising. •   XXXXX of the National's revenues are derived from the sale of awards and literature to the Branches. •   Currently the sale of literature by the Society is treated as the sale of new goods so that the GST is charged. ...

Streamlined method In order to streamline the operation of the tax for sponsors of taxable conventions, 4 per cent of the 7 per cent tax normally applicable to an admission to a taxable convention will be considered to be "reasonably attributable" to the provision of the convention facility or related convention supplies. ...

Subsection 141.01(1.2) provides that if a registrant receives an amount that is not consideration for a supply from a government and that assistance can reasonably be considered to be provided for the purpose of funding an activity that involves the making of taxable supplies for no consideration, then the amount is deemed to be consideration for those taxable supplies. ...

Based on the facts provided the supplies made by the Client to [NonResACo], as described above, are considered to be supplies of advertising services for GST/HST purposes. ...

Where it is established that an individual is selling an interest in a new residential complex in the course of an ACNOT, the individual is considered to have entered into the purchase and sale agreement for the primary purpose of selling the residential complex or an interest therein. ...

As specified in clause [#] of Agreement [A] and equivalent clause [#] of Agreement [B], you are responsible for any taxes due and payable resulting from the royalties you receive; and any taxes due to you is considered to be included in the royalty payments. ...