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The Product is considered to be "similar products" under paragraph 1(m) and is prepackaged for sale to consumers in quantities of less than six items, each of which is a single serving. ...

Your comments were considered in the development of guide RC4419, Financial Institution GST/HST Annual Information Schedule (the guide), which is currently being finalized and will be released shortly. ...

Pursuant to subparagraph 3(i)(i) of the Non-Taxable Imported Goods (GST/HST) Regulations, goods described in item 17 of the schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations that are imported in circumstances where the terms and conditions of those regulations are met, are considered non-taxable importations for GST/HST purposes. ...

First, it is necessary to consider whether a service is included under paragraphs (a) to (m) of the definition, after which the exclusions in paragraphs (n) to (t) must be considered. ...

Any other type of seed is considered a "small seed" for the purposes of that publication. ...

The Product is considered to be a carbonated beverage pursuant to paragraph 1(c) of Part III of Schedule VI and is therefore taxable at 6% GST or 14% HST regardless of the serving size. ...

Therefore, a refund on excise tax for diesel used in the generation of electricity would not be available since the mobile rock-crushing unit would be considered to be a vehicle and the electricity generated by the diesel engine on the unit is used primarily in the operation of the vehicle. ...

Although XXXXX does not actually render the service, it is nevertheless considered to have supplied the service when the ticket was purchased, for GST purposes. ...

Therefore, where the supply of a device is zero-rated as a medical device under Part II of Schedule VI to the ETA, the importation of the device is also considered a non-taxable importation pursuant to Section 6 of Schedule VII to the ETA. ...

Further, on-going maintenance and upkeep that would reasonably allow a container to safely continue its journey would not be considered an emergency repair. ...