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The sale of the subject building is considered to be two separate supplies by way of sale under subsection 136(2) of the Excise Tax Act (the Act): i) the sale of the residential portion of the building, and ii) the sale of the remaining portion of the building (commercial part). 2. ...

However, our opinion remains that under the Excise Tax Act, (hereinafter "the Act"), the sale of postage stamps is considered a freight transportation service, as opposed to the sale of a good. ...

Interpretation Given It is the Department's position that under the Excise Tax Act, the sale of postage stamps is considered a supply of a freight transportation service, as opposed to the sale of a good. ...

Ruling Given Based on the facts set out above, we rule that the payment made by the XXXXX 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. ...

The supply of "Capacity Power" is considered the supply of a service which is not specifically identified in the Act as taxable when supplied by a charity, and therefore is not subject to GST. ...

Therefore such supplies are not considered to be made in the course of a commercial activity and accordingly, no input tax credits are available. ...

Civil litigation is considered to commence on the day that the originating process (i.e., the statement of claim) is filed with the court, in accordance with the rules of civil procedure in the province of XXXXX[.] ...

You are asking that where only a portion of the amount is covered, will the entire amount charged for the massage therapy service be considered exempt pursuant to section 9 of Part II of Schedule V to the Excise Tax Act ("ETA"). ...

Therefore, a donation of money from a sponsor is considered a gift at law if the property is voluntary and gratuitous (i.e., the sponsor does not receive anything of value in return). ...

However, in order to be considered a "qualifying non-profit organization," the organization must receive at least 40% of its annual revenues as "XXXXX in either its current fiscal year or over its two immediately preceding fiscal years. ...