Search - considered

Interpretation Given Based on the information provided, Web page design and web hosting are considered to be supplies of services for GST/HST purposes. ...

If the expenses were incurred by XXXXX as an agent on behalf of XXXXX, then it could be XXXXX that would be considered to have paid that tax for purposes of the rebate. ...

The registrant does not adjust the GST amount charged by the non-resident supplier for the periodicals, including those that were shredded and that are considered to be returned goods. ...

Where a XXXXX similar instrument falls within the definition a cheque (or another instrument included under the definition of money in the ETA) which is issued to transfer funds upon the credit of the issuer, then the supply of the XXXXX may be considered a transfer of money and as such will qualify as a supply of an exempt financial service pursuant to the definition in subsection 123(1) and in accordance with Part VII of Schedule V to the ETA. ...

Accordingly, chelation therapy for a purpose other than heavy metal poisoning is not considered to be a health care service for purposes of the ETA and thus section 5 of Part II of Schedule V to the ETA is not applicable to the supply of chelation therapy by a medical practitioner. ...

It is the position of the CCRA that supplies of these specific styles are considered to be zero-rated supplies of "entrapment webbing" or "predator webbing", pursuant to paragraph 2(2)(e) of the Schedule. ...

Therefore, pending the approval of the above-noted regulations under the Excise Act, 2001, XXXXX will be considered on an administrative basis, as a prescribed brand. ...

As you are aware, we undertook an extensive review of the application of the GST/HST to in vitro diagnostic products that considered the legislative and policy issues related to these products. ...

The supply is considered to be made outside Canada and, therefore, not subject to Division II tax as this tax applies only to taxable supplies made in Canada. ...

CCRA has considered this point, however it is our view that the correct interpretation is that the time limit does apply as the general rebate is administered under section 261 of the ETA. ...