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.], the [Organization] is also considered to make a supply to the [real property] owner (the improvement supply). ... Although the improvement inputs are acquired for the purpose of [...] these inputs may also be considered to be for use in making the improvement supply and a fair and reasonable ITC allocation method would reflect this. ... Please note that, for purposes of this response, we have not considered a situation where the [real property] owner is a commercial enterprise rather than a municipality. ...

Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. Based on the facts referred to above, the trailer is affixed to the land in a manner conducive to long-term residential use and is sufficiently modified to add the necessary characteristics, including permanency, such that the trailer is considered to be a similar premises for purposes of the definition of "residential unit". ... As such, the trailer is considered to be a residential unit that is affixed to the land. ...

The CRA's position with respect to where a supply of TPP by way of sale is considered to have been delivered or made available is set out in paragraphs 7 to 11 of GST/HST Memoranda Series 3.3, Place of Supply. ... In any given case, the place where TPP is delivered or made available may be determined by reference to the place where it is considered to have been delivered under the law of the sale of goods applicable in that case. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made; •   the place from which transactions are solicited; •   the location of an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ...

You have requested our interpretation of the application of the Excise Tax Act (the "ETA") to the following: 1) That the Contracting Companies or the Contracting Professionals and MedCo will be considered to be medical practitioners for purposes of the ETA, as defined in Schedule V, Part II, section 1. 2) That the consideration received by the Contracting Companies or the Contracting Professionals from MedCo to practise medicine as independent contractors is received for consultative, diagnostic, treatment or other health care services rendered to an individual. 3) That the consideration received by MedCo from an individual or a third party (for medical services) is received for a service rendered to an individual. ... Interpretations Given You have asked whether the Contracting Companies, the Contracting Professionals and MedCo will be considered to be medical practitioners for purposes of the ETA, as defined in Schedule V, Part II, section 1. ... Among the factors that must be considered are the specific provisions of any contracts or agreements between the parties describing what supplies are to be made. ...

Generally, lobbying which is carried out on behalf of a broad public sector so that both members and non-members alike benefit in an incidental or secondary manner will be considered to be an indirect benefit. On the other hand, where the lobbying has a direct financial or commercial impact for members of a particular association only, then the lobbying would generally be considered a direct benefit. ... Where members have the right to receive discounts on supplies made by the organization and the cumulative value of all such discounts exceeds 30% of the membership fee, the discounts will generally be considered significant in relation to the membership fee. ...

Generally, where a supply of software maintenance is included in the software licence, it is considered to be part of a single supply of the software and takes on the tax status of the software. ... However, where the product support plan is a separate supply and it is by nature technical support, the principal object of which is to provide access to technicians, interaction with technicians, or specific work performed by technicians, the product support plan would be considered a supply of a service. ... Response: Software supplied on a physical medium is generally considered to be a supply of TPP. ...

The decision given was that the computer software programs were considered to be a communication device as described in the former Medical Devices (GST) Regulations, and therefore a zero-rated supply. ... We do accept that a device that may not in a general sense be considered a communication device may serve as such for these individuals. ... Individuals whose vision can be corrected by eyeglasses or contact lenses to exceed these criteria are not considered to be "legally blind". ...

However, in the absence of such terms, the place where the tangible personal property is delivered or made available may be determined by reference to the place where the tangible personal property is considered to have been delivered under the law of the sale of goods applicable in that case. ... As such, where this takes place in Canada, the supply of the books by the Printer would be considered to be made in Canada and subject to tax at 7% unless zero-rated (taxed at 0%) as an export. ... Where it is determined that the supply by the Printer is made in Canada and not zero-rated, the supply of the books by the Printer is considered to be made in a participating province where the Printer ships the books to a destination in a participating province or transfers possession of the books to a common carrier that the Printer has retained on behalf of the recipient to ship the property to such a destination. ...

Therefore, where a fund is established under a pension plan and the fund is a trust, the fund is a separate person and is subject to the obligation and entitlements of the ETA as a person (e.g. a trust is considered to carry on activities, making and acquiring supplies, and is required to account for these transactions and file returns, etc). ... Where the employer acquires a particular property or a service from a third party in its capacity of administrator and the trust pays for the supply directly, or indirectly by reimbursing the employer for the amount, and thus the amount is charged against the trust assets, the property or service is considered to have been acquired by the employer in its fiduciary capacity of administrator of, and for the benefit of the plan and trust, and therefore for consumption, use or supply by the trust. The employer is not considered to have acquired the property or service for consumption, use or supply in the course of its commercial activities and is not entitled to an input tax credit in respect of the tax paid on the consideration for the supply. ...

Is the Company's confidential tariff, containing all of its 2007 prices, considered a written agreement? ... Written Agreements (Response to Questions #3(b) and #4) The CRA has recently issued GST/HST Notice 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the New Foreign Convention and Tour Incentive Program, Q&A 1.6 of which addresses what will be considered a written agreement for the tourism industry (a copy of GST/HST Notice 221 is enclosed). ... The Company's confidential tariff alone would not be considered a written agreement for purposes of the VRP; documentation outlining the details of the relationship between the parties to the written agreement would also be required. ...