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For GST purposes, XXXXX is considered to be a non-resident. XXXXX is providing a service of soliciting orders for supplies of XXXXX services to be performed by XXXXX in XXXXX[.] ...

The operator of the bonded warehouse is considered to have supplied a "service of manufacturing or producing tangible personal property" to the non-resident. ...

The drivers' services are not considered to be freight transportation services. ...

In this case, as long as the non-resident provides the registrant with satisfactory evidence that GST has been paid on the goods, the registrant may be considered to have paid that tax and would be able to claim an input tax credit to the same extent as would have been the case if the registrant had been the importer of record and had actually paid the tax. ...

The following "additional factors", as outlined in the policy statement were also considered. ...

Membership As you are aware, the Department of Finance announced a number of proposed changes to the GST effective April 23, 1996, one of which would have resulted in certain memberships to be considered taxable supplies. ...

You are correct in stating that GST Rulings and Interpretations viewed the service provided by XXXXX as a child care service because: •   the school was licensed as a nursery school, •   the school is for children aged 2.5 to 6 years and therefore the children are below the age where school attendance is compulsory, •   XXXXX It is our understanding from conversations held with officers at the Taxation Rulings Directorate that each XXXXX school must be considered separately before determining if the school is providing child-care or educational services. ...

Where a consumer pays or is liable to pay for the supply of the eyewear, the supply will be considered to be zero-rated. ...

Furthermore, the company is not considered to be a "builder" as defined under that same subsection. ...

Accordingly, the property will be considered to have been used "primarily...in a business...of the trust" and thus excluded, pursuant to para 9(a), from the section 9 exemption. ...