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Any other supplies made by the Corporation must also be considered in determining whether property and services are acquired primarily for consumption, use or supply in commercial activities. ... A number of factors must be considered in determining whether a property or service constitutes an improvement and each case must be examined in light of the particular facts. The factors that would ordinarily be considered include all of the facts surrounding the acquisition of the property and its intended use; the person involved in the activities (e.g., whether an individual, corporation, etc., their history of property development, and the frequency of such activities), and generally accepted accounting principles. ...

Is the GBS considered "real property" for purposes of the Excise Tax Act? ... The GBS when attached to the seabed is considered to be in Canada pursuant to the meaning of Canada in subsection 123(2) of the Excise Tax Act. ... At common law, there are three major points to be considered when determining if something is affixed to land. ...

., an intermediary) will be considered to be government funding under the following conditions: i) the payments were originally made by a grantor; ii) the funds paid by the intermediary to the recipient must be to assist the recipient in the pursuit of its objectives or to pay for an exempt supply provided to other persons (i.e., persons other than the grantor, officers, employees, shareholders or members of the grantor or persons related to the grantor or to such individuals); iii) the funds do not flow through more than two intermediaries to the final recipient (for example, from a grantor to a national organization to a provincial organization and then to a local organization); iv) the intermediary provides a certificate in a form prescribed by the Minister (i.e., form GST-322) certifying to the end recipient that the payment is a flow-through of government funding. ... With respect to the question of whether interest income can be considered to be government funding, we must look to the definition of this term in the Public Service Body Rebate (GST) Regulations. The Regulations clearly indicate that an amount must be paid or payable to the recipient by the grantor in order to be considered government funding. ...

Therefore, if the joint venture agreement entered into by XXXXX is not evidenced in writing the joint venture election is not valid and all the other participants would be considered to be making a supply of space to XXXXX equal to their ownership interest in the building. ... Assuming that XXXXX has a 50% ownership interest in the building and occupies 25% of the building, XXXXX would be considered to be receiving 50% of the space it occupies from the other participants. ... Where, however, there is a valid joint venture election and XXXXX is not making the supply on behalf of the co-venturers, XXXXX would be considered to be receiving a supply from each of the other participants equal to their ownership interest in the building. ...

Here, the policies and jurisprudence from income tax are relevant, and based on the case law in the area it has been accepted that some of the factors which may be considered in assessing whether a person is an employer include: (a) control and supervision: depending upon the nature of the work, an employer normally has the power to direct the work to be done and the manner in which it is done; (b) relationship of person's business with the nature of the employee's work: the work of an employee is an integral part of the employer's business; (c) wages and benefits: an employer is liable to pay the employee's wages and benefits as well as responsible for making source deductions, pension plan contributions, etc.; (d) power to negotiate terms of employments; and (e) power to select, dismiss, and promote. It is these factors which must first be considered when, for GST purposes, one seeks to establish an employer-employee relationship. ... You will note that it is the Department's position that a person will be considered and treated for GST purposes as an agent based on fact and the principle of law. ...

The importer is generally considered to be the person who caused the goods to be imported into Canada (i.e. the consumer). ... Our general understanding of the U.S. mail order business is that they are not generally considered to be carrying on business in Canada. ... While these services are considered taxable at 7%, they will be taxed on a "zero" value. ...

Joint ventures are not recognized as persons in the Act, therefore, if any transfer of assets occurs between the joint venture and the venturer, the transfer would not be considered a supply. ... " The Courts have considered the term "ordinary course of business" on many occasions. ... Ltd. [1994] 2 C.T.C. 70, Reed, J., stated: "In a bankruptcy matter before the Hight Court of Austria, Rich, J. wrote that for transactions to be considered in the ordinary course of business supposes "that according to the ordinary and common flow of transactions in affairs of business there is a course, an ordinary course. ...

The part of the building that contains the residential unit together with that part of any common areas and other appurtenances to the building, and the part of the land reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, would be considered a "residential complex" for GST purposes as defined in subsection 123(1) of the Act. 2. ... The supply by way of lease of the part of the building that is a residential complex by Company A to Company B would no longer be considered a taxable supply but rather an exempt supply. ... Therefore, the part of the building which is a residential unit and is supplied by way of a lease in excess of 60 days would be considered a "residential complex" for GST purposes. 2. ...

The second part of the definition of university allows for certain affiliated organizations to be considered universities for purposes of the ETA. ... As each XXXXX school is different, each school must be considered on a case by case basis to determine if the school is providing child care services or educational services. ... Question Should a change to the legislation be considered to ensure that you are able to confirm that school authorities meet the eligibility requirements for PSB rebates? ...

A short period of occupation is only one factor to be considered in applying a primary residence test. ... This suggests that in circumstances where a person has no other place of residence, it is unlikely that the premises in question would be considered to be a place of lodging. ... Thus if the RCU was intended to be a place of residence ie. it was not acquired as an income property, it may reasonably, be considered to have been acquired for use as as a primary place of residence. ...