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Provided that things are as you say they are, then pursuant to subsection 4(4) of the ETA, the contract(s) of insurance described in your submission will be considered to be entered into or renewed, as the case may be, through XXXXX, (i.e., the agent/broker located in the province of XXXXX), the agent/broker directly retained or instructed by the insured, and not through your company XXXXX. ...

However, a contract for marine insurance, which covers an oceanic voyage with no planned breaks in its journey, would be considered insurance against marine risks. ...

However, for the making of an "approved formulation" (which, like denatured alcohol, is not considered to be "spirits"), diethyl phthalate may be accepted as a sole denaturant, but 250 mL would not be sufficient to adequately denature ethyl alcohol. ...

Since these goods are made by a factory worker using mass production techniques, they are not considered goldsmiths' and silversmiths' products and are not subject to excise tax. ...

In administering the ETA, therefore, it has been considered that there is no authority for granting tax exemption unless the sale of goods (in this case, gasoline) to an Indian or Indian Band qualifies in its own right under one of the existing exempting provisions in the Act. ...

If the XXXXX or meetings took place at a location off a reserve, that work would not be considered to be "performed on a reserve". •   Were there any restrictions within the insurance policy that provided that you were only covered under the policy with respect to work carried out while on the reserve? ...

A retailer/dealer is not permitted to register as a distributor strictly for purposes of the buyback agreement, since transactions under a buyback agreement are considered a return of goods from the retailer/dealer, who sold fuel to a client that had a contractual arrangement with that registered distributor, back to the registered distributor who originally delivered the fuel. ... You noted that when the retailer/dealer delivers or sells fuel to an end customer of the registered distributor, the fuel product is considered to be “bought back” by one or more registered distributors when the transaction is linked to a [agreement] with the retailer/dealer. ...

The [X] brand is considered to be a brand “prescribed” for the purposes of subsections 38(3) and 58(1) of the Act, which relieves the brand from the marking and special duty requirements under the Act. ...

The courts have stated that any activity that gives new forms, qualities or properties to raw or prepared materials is considered manufacturing. ...

A person who carries on a business of transporting individuals by air is considered to be an air carrier for ATSC purposes. ...