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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. ...

" The supply of a lift chair as described above is considered to be "an invalid chair...or similar aid to locomotion" which is specially designed for use by a disabled person. ...

" The XXXXX is considered to be a reaching aid within the parameters of this provision. ...

However, it is the Department's position that where a corporation completes a statutory voluntary dissolution under XXXXX it will be considered to be wound up for purposes of section 272 of the Excise Tax Act. ...

Generally, a person who lived in Canada for a period of four years would be considered to be a resident of Canada. ...

We have considered your comments. However, as you know, it is possible that the application of the legislation may result in similar supplies having different tax status depending on the supplier and the supply itself. ...

Ruling Given Based on the facts set out above, we rule that Supplies of XXXXX meal replacement are considered to be zero-rated supplies of basic groceries pursuant to section 1 of Part III of Schedule VI of the Act. ...

Phenylacetic acid would not be considered a 'basic grocery' pursuant to Part III of Schedule VI to the Excise Tax Act. ...

XXXXX cannot be considered to be "at risk" within the meaning of section 4 of the Financial Services (GST/HST) Regulations in respect of the sold mortgages. ...

Therefore, this box is not considered to be a carton as ordinarily understood. ...