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Rather, these facilities are long-term care facilities that provide residential care and these facilities do not satisfy the criteria, as explained below, to be considered public hospitals under the ETA. ... However, in order for a facility to be considered a "public hospital" for GST/HST purposes, the facility must meet the following four criteria: (a) The facility must be recognized as a public hospital by the government of the province in which it is located. ... When a facility no longer satisfies all four of the requisite criteria, the facility is no longer considered to be a public hospital for purposes of the ETA. ...

Subparagraph 2(d)(i) of Part III of Schedule IX states that a supply of IPP is considered to be made in a province if all or substantially all of the Canadian rights in respect of the IPP may be used only in the province. ... Subparagraph 2(d)(ii) of Part III of Schedule IX to the ETA states that a supply of IPP is considered to be made in a province if the place of negotiation of the supply is in the province, and the property may be used otherwise than exclusively outside the province. ... In either case, the supply of IPP is considered to be made in the participating province with the greatest proportion of the Canadian rights that may only be used in the participating provinces. ...

For periods prior to January 1, 1997, the College would have been considered a charity for purposes of the ETA. •   The XXXXX has entered into an agreement with the College to purchase apprenticeship training courses for delivery to specified third parties (apprentices) according to training standards established by the XXXXX. •   XXXXX •   XXXXX. •   XXXXX §   XXXXX §   XXXXX §   XXXXX. •   XXXXX. •   The College has filed an election under section 6 of Part III of Schedule V to the ETA to deem the supply of Apprenticeship courses to be taxable for GST/HST purposes. •   The courses provided by the College under the Apprenticeship program do not have equivalency for credit courses. •   There are situations where a student may be granted exemption for a credit course in a degree or diploma program, but this is evaluated on a case-by-case basis. ... Generally, an individual course is considered by the Canada Customs and Revenue Agency (the CCRA) to meet the "attest to the competence" criterion if the course is offered as a credit in a full-time program offered by the same institution on a pass/fail basis. Alternatively, where the course is not part of a full-time program, it is considered to attest to the competence of individuals to practise or perform a trade or vocation if it is offered on a pass/fail basis. ...

Interpretation Given Based on the information provided, the supplies of Web site hosting, Web site design and the registering of domain names are considered by the Canada Customs and Revenue Agency (CCRA) to be supplies of services for GST/HST purposes. ... Whether a person is considered and treated for GST/HST purposes as an agent is based on fact and the principles of law. ... A supply of Web site hosting is such a supply as it is considered to be a supply of a "computer-related service". ...

An entity may be considered to be organized solely for non-profit purposes if its aims and activities are directed toward the general improvement of conditions within one or more areas of business. ... Such an entity is normally considered to be an extension of the members' sales organizations and will be considered to be carrying on a normal commercial operation. ...

GST/HST Policy P-229, Definition of "Vocational School" in Section 1 of Part III of Schedule V to the Excise Tax Act, explains how to determine if an organization is a "vocational school" within the meaning of the ETA: The above definition sets out three principle criteria that an organization must meet to be considered a vocational school: (a) the organization must be established primarily to provide correspondence courses or instruction in courses, that develop or enhance students' occupational skills; (b) the organization must be operated primarily to provide correspondence courses, or instruction in courses that develop or enhance students' occupational skills; (c) the correspondence courses or instruction in courses must develop or enhance students' occupational skills. ... With respect to the courses being offered, policy P-229 states: To be considered a vocational school the…instruction in courses offered by an organization must develop or enhance students' occupational skills. ... Generally, courses in sport, games or hobbies or other recreational or cultural pursuits, or courses designed for personal interest are not considered to be part of a full time program which provides an individual with the competence to practise or perform a trade or vocation. ...

A band-empowered entity is considered to be situated on a reserve when the entity maintains a presence on a reserve. ... Any resulting GST/HST payable in respect of the property or service is, therefore, considered to be payable by the partnership and not by the member. For a partnership to be entitled to claim an ITC to recover all or part of the GST/HST payable in respect of property or a service that is considered to be purchased by the partnership, the partnership must be a registrant during the reporting period in which the GST/HST becomes payable or is paid without having become payable, and the other conditions for claiming an ITC must be met. ...