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An organization is considered to operate an affiliated college of a university or degree-granting institution (the "parent") only where there is a formal affiliation agreement between the parent and the affiliate wherein the parent agrees to grant degrees to graduates of the affiliated college in exchange for a certain degree of control over the academic standards and course offerings of the affiliated college; or 3. a research body of an organization in #1. In order for an entity to be considered a research body of a university or degree-granting institution, the entity must be established and operated primarily to perform research and the research body must be owned and controlled by a university or degree-granting institution. (1) Recognized Degree Granting Institution. ... Our policy P-186R Funding for Public Colleges sets out our definition of "college" as follows: "In order for a facility in Canada to be considered a college, it must be established and operated pursuant to the relevant federal or provincial legislation governing the establishment of 'colleges'. ...

Generally, an expenditure is to be added to the adjusted cost base of a residential complex if it enhances the building beyond what is usually considered a replacement or repair. ... If section 192 applies, the Registrant is considered to have collected the GST at the earlier of the time the renovation is substantially completed and the time ownership of the residential condominium unit is transferred to the purchaser. ... If section 192 does apply, the Registrant would account for the tax considered to be collected in its GST/HST return. ...

., dried bananas and strawberries), would be considered a snack mixture and, therefore, taxable at 5% GST or 13% HST, as applicable. Products which contain a single fruit are not considered to be snack mixtures. Therefore, the packages of dried fruit that contain two or more types of fruit are considered to be a snack mixture. ...

The Producer has stated that the Product is an addition to [...] line-up of products and that [...] flavours are considered formulated liquid diets under Division 24 of the Food and Drug Act Regulations. 3. ... In determining the tax status of a particular product, the composition of each particular product in a product line must be considered to determine if each particular product is, for example, a formulated liquid diet, meal replacement, nutritional supplement, dietary supplement, or food or beverage. Products that qualify as formulated liquid diets under the Food and Drug Act and Regulations are considered basic groceries for GST/HST purposes. ...

Product A is considered to be a product included paragraph 1(e) and is therefore excluded from zero-rating and taxable at 7% GST or 15% HST, as applicable. Paragraph 1(d) of Part III of Schedule VI to the ETA excludes the following products from zero-rating: "non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25% by volume of (i) a natural fruit juice or combination of natural fruit juices, or (ii) a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state, or goods that, when added to water, produce a beverage included in this paragraph" Product B, when supplied in Strawberry flavour, is considered to be a beverage included in paragraph 1(d) and is therefore excluded from zero-rating and taxable at 7% GST or 15% HST, as applicable. Paragraph 1(n) of Part III of Schedule VI to the ETA excludes the following products from zero-rating: "beverages (other than unflavoured milk) or pudding, including flavoured gelatine, mousse, flavoured whipped dessert product or any other products similar to pudding, except (i) when prepared and prepackaged specially for consumption by babies, (ii) when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or (iii) when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving" Product B, when supplied in Chocolate and Vanilla flavour, is considered to be a beverage included in paragraph 1(n) and is therefore excluded from zero-rating and taxable at 7% GST or 15% HST, as applicable, when sold in single servings. ...

If we can deny the claim under these circumstances, what percentage would be considered high? ... Are these rebates considered "assessed"? Our Response: 1) Pursuant to paragraph 295(5)(b) of the Excise Tax Act (ETA), the CRA may provide to a person confidential information that can reasonably be regarded as necessary for the purposes of determining any liability or obligation of the person or any refund, rebate or input tax credit to which the person is or may become entitled under the ETA. ... Therefore, all auto paid claims of under $150.00 are considered to have been assessed and a notice of assessment would be required to be issued upon assessment. ...

In order to be considered a qualified application the application must: (a) be legible, all fields are filled with the exception of the social insurance number which is optional; (b) contain accurate coded information; (c) not be declared fraudulent by the Bank; (d) be received by the Bank no later than one business day from receipt of the application by the Corporation. 6. ... Whether the Corporation's service is considered to be a service within the meaning of paragraph (l) of the definition of "financial service" in subsection 123(1) depends on the degree of involvement of the Corporation in the supply of the granting of credit by the Bank to the cardholder. Policy Statement P-239, Meaning of the term "arranging for" as provided in the definition of "financial service" outlines the meaning of "arranging for" for the purposes of determining whether a service is considered to be arranging for a financial service. ...

Ruling Given Based on the facts set out above, we rule that the Organization is considered to be a person organized solely for a purpose other than profit, with no part of its income payable to or otherwise available for the personal benefit of any member, and if it in fact operates for a purpose other than profit, it would qualify as an NPO under subsection 123(1) of the ETA. ... Explanation It is our view that the Organization is organized for a purpose other than profit and would be considered to be operated solely for a purpose other than profit provided it operates in compliance with the XXXXX Act, its by-laws, mission statement and purpose provided. ... Although the regional advisory committees have members, these are not considered members of the Organization. ...

Product B is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI based on it properties. ... Although we consider placement of a product in store aisles as a relevant consideration, it alone is not considered a determinative factor. ... That is, all factors must be considered in determining whether a product falls within paragraph 1(f). ...

The Product in this case is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... All of these factors combined lead to the conclusion that the Product is considered to be a "similar snack food" for purposes of paragraph 1(f) of Part III of Schedule VI. ... The facts of that case were such that Product C was considered similar to crackers and to have different characteristics than products enumerated in paragraph 1(f). ...