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., 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. ...

In response to the first scenario, credits can not be carried back to satisfy the debt of another member for a previous period as that debt would be considered to be non compliance and then the group would be unable to file jointly. ...

The supply of a fax transmission is considered to be a supply of a service. ...

However, as indicated above, effective July 1, 2000, the supply of photocopies is considered to be a supply of tangible personal property. ...

Subsection 173(1) of the ETA is a provision which applies where a registrant makes a supply (other than an exempt or zero-rated supply) of property or service to an employee or shareholder of the registrant, where the supply is considered a taxable benefit under paragraph 6(1)(a), (e), (k) or (l) or subsection 15(1) of the ITA. ...

Generally, the payments made under XXXXX programs are considered to be grants or subsidies. ...

In this situation, would each of the corporations be considered the employer of the individuals working for them making the recovery of salary and related costs not subject to tax under the Excise Tax Act (the ETA). ...