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Ruling Requested Are supplies of the XXXXX considered supplies of zero-rated medical devices pursuant to section 25 of Part II of Schedule VI to the Excise Tax Act? ...

When this is the case, the "change in use" rules found under the ETA would have to be considered for "self-assessment" purposes. ...

Generally, a program that consists of receiving and treating waste materials for various parties on reserve would be considered band management activities. ...

Solutions designed to be administered intravenously are not considered food or beverages under Section 1 of Part III of Schedule VI to the ETA. ...

It is the CCRA's position that dietary supplements are not consumed to alleviate hunger or thirst as are foods traditionally considered basic groceries. ...

The provision of a "spot" on a web page or an electronically distributed magazine is considered by the CCRA to be a supply of an advertising service provided the person broadcasting or communicating the message has sufficient information prior to the supply of the service to know that the message is in the nature of advertising. ...

., a programming service), that is considered to be in respect of intangible personal property. ...

We have also considered the analysis and conclusions contained in the legal brief provided by your solicitors, XXXXX. ...

., a programming service), is considered by the Canada Customs and Revenue Agency (CCRA) to be a supply of a service in respect of intangible personal property. ...

Generally, to be considered a beverage, a product must be suitable for drinking as is (i.e. potable), or when added to a potable liquid such as juice or water. ...