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Our Comments: Our review of this case considered the essential qualities and indicators of agency as enunciated in Policy Statement P-182 entitled " Determining the meaning of "Agent" and "Agency" ". ...

When filing a claim, each of the named insured deals directly with the insurer and any moneys for losses incurred are paid directly to each named insured rather than to XXXXX Therefore, all the persons who are liable to pay the consideration under the insurance policy are considered to be recipients. ...

With respect to point number three, where an automobile dealer makes a taxable supply of a new vehicle to an Indian, the automobile dealer is considered to have charged (but not collected) GST on the consideration for the vehicle sold to the Indian for the purposes of the ETA. ...

" For the purposes of that provision, the XXXXX are considered to be prepared salads and the supply of these salads is subject to the GST at 7%. ...

Ruling Given Based on the facts set out above, we rule that the payment made by a municipality to a railway company for maintenance of a railway crossing, regardless of the percentage, is considered to be made in the public interest and is therefore a grant. ...

Paragraph 1(m) subjects the following to the GST/HST: "cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating" Accordingly for the purposes of paragraph 1(m) it is the Department's position that the XXXXX are considered to be "similar products" because they are more like a muffin than a bread product. ...

Therefore, where a sponsor gives an amount to a PSB for a supply of a service, or the licence to use the copyright, trade-mark, trade-name, etc. of the PSB, the amount would not be considered to be in respect of a supply unless it is primarily for purposes of advertising by the methods mentioned above. ...

For the purposes of subsection 179(2), Canadian Corp would be considered to be the consignee. ...

The supply of equipment and furniture is considered to be a supply of personal property for GST purposes and is generally taxable. ...

Pursuant to section 6 of the draft (place of supply) regulations, the place of supply of a membership is considered to be made in a province if the mailing address of the individual is in the province. ...