Search - considered

XXXXX has concluded that since title to the van was transferred to the orphanage in XXXXX it is the orphanage who would be considered as the "recipient". ...

The argument put forward by XXXXX was that the storage may be considered incidental to the movement of the empty containers under the XXXXX XXXXX and therefore zero-rated. ...

The Department of Finance has agreed that payment received by a Canadian travel agent from a client who has ordered the ticket from outside Canada, and paid for it by cheque, money order, or American credit card, mailed or supplied from outside Canada, will be considered as payment made outside Canada. ...

This deeming provision applies in all cases, an Indian independent distributor, like other independent distributors, is not considered to be paying tax. ...

In this case, the payment received from XXXXX would be considered to have been made on behalf of the contractor and subsection 231(3) would apply to the payment. ...

Pursuant to paragraph 1(d), powdered dietary supplements such as XXXXX will be considered taxable only where the beverage resulting from mixing the powder with water is fruit flavoured (contains no fruit juice and merely has an artificial fruit flavour) or contains fruit juice(s) and the fruit juice content is less than 25% by volume. ...

Please note that suppliers of GST exempt services are not considered to be engaged in a commercial activity for GST purposes and are not required to be registered for purposes of the tax nor are they entitled to claim input tax credits (ITCs). ...

You have requested a determination that the entity, XXXXX XXXXX be considered a band empowered entity as described in Technical Information Bulletin B-039R GST Administrative Policy: Application of GST to Indians (TIB039R). ...

1 October 1996 GST/HST Interpretation 12000-3[1]- Registration of Taxi Operators Unedited CRA Tags ETA 123(1) taxi business; ETA 240(1.1)                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233 XXXXX                                                                                 12000-3(sb) Subsections 123(1) and 240(1.1) Attention: XXXXX This is in reply to your fax to Dave Caron of my staff dated August 28, 1996 in which you inquired as to whether the leasing of a taxi licence (a taxi franchise or a right to operate a taxi) is considered to be operating a taxi business and, therefore, requiring the lessor to be registered for GST purposes pursuant to subsection 240(1.1) of the Excise Tax Act, whether or not the lessor exceeds the small supplier threshold. ...

Since XXXXX was not considered to be a registrant, there was no entitlement to ITCs for the GST expenses incurred and the ITCs claimed must be repaid. ...