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More specifically, the [ABC] services supplied by [the Company] would not meet the conditions for zero-rating under section 9 of part V of Schedule VI by virtue of the fact that the services would not be considered to be advisory, consulting or research services. ...

Paragraph 160 of the Memorandum 4.3 Basic Groceries states that "Meal replacement products and nutritional supplements that qualify as meal replacements or nutritional supplements (and not dietary supplements) under the Food and Drugs Act and Regulations are considered to be zero-rated basic groceries. ...

As the Product is considered to be a granola product that is not sold primarily as a breakfast cereal, it falls under the exclusion pursuant to paragraph 1(h) of Part III of Schedule VI, and is taxable at 5% GST or 13% HST, as applicable. ...

Product 1 and Product 2 are considered to be "similar products" under paragraph 1(m). ...

As the Product is considered to be a granola product that is not sold primarily as a breakfast cereal, it falls under the exclusion pursuant to paragraph 1(h) of Part III of Schedule VI, and is taxable at 5% GST or 13% HST, as applicable. ...

The supply is considered to be one of coupons made for consideration. ...

A final issue must be considered in your circumstance. As per our conversation it is sometimes the case that your client is invoiced one monthly amount which includes a number of different services that may include employer and trust expenses. ...

If the claimant is corporation or an association or organization that has duly elected or appointed officers, then the president, vice-president, secretary, treasurer or other equivalent officer is considered to be authorized. ...

The Product is considered to be a single supply of ingredients under section 1 of Part III of Schedule VI. ...

The location of the supply of a cellular telephone service is normally considered to be on a reserve when the account is billed to an address on a reserve. ...