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An input will be considered to have been acquired for consumption use or supply in the course of commercial activities to the extent that the input is acquired for the purpose of making a taxable supply. ...

XXXXX advised me that for purposes of the PVT, a gift is considered to be a purchase (a transfer of ownership). ...

The XXXXX offering a combination of two or more services, is therefore, considered to be a tour package by definition. ...

Neither of these houses had been previously occupied as a place of residence and the houses are considered to single unit residential complexes as defined for GST/HST purposes. •   The Agreement gave XXXXX possession of the lots from XXXXX and entitled XXXXX to complete and sell the homes on lots XXXXX and construct homes on and sell lots XXXXX[.] ...

Explanation As stated in your letter, a Mortgage Loan in Quebec is considered to be an immovable property and, as a result, defined to be real property under subsection 123(1) of the Act. ...

In situations where a retail store, who is a parcel nominee, sells tangible personal property to a DFAIT employee and mails the property to XXXXX, the requirements of Schedule VI, Part V, section 12 are considered to have been met. ...

The lease of the pastureland by XXXXX to XXXXX is considered to be a supply of real property. ...

The service would not be considered to be in respect of tangible personal property that is situated in Canada at the time the service is performed. ...

Interpretation Requested Is the service of accepting payments, delivering the payments to the bank and delivering the applicable forms to XXXXX subject to the GST at a rate of 7% or is it considered a supply of an exempt service? ...

" In accordance with section 140 of the ETA, as an equity unitholder, your contribution to cover your proportionate share of the club's 1996 net loss is considered to be a supply. ...