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Therefore, [the Products] would not be considered to be orthotic or orthopaedic devices for purposes of section 23 of Part II of Schedule VI to the ETA. ... For example, an individual with temporary difficulty in walking resulting from a broken limb or surgery is not considered to be an individual with a disability. ...

In addition, section 1.2 of Part II of Schedule V must also be considered. ... Other professional services provided by specified professionals (e.g., witness fees for court appearance) may not be considered to be exempt health care services. ...

In our view, a trust is considered to be governed by a registered pension plan if the trust holds all the property of a pension plan and is governed by its own written terms (i.e., trust agreement). ... In such circumstances, the employer would generally be considered to be making a supply of the relevant property or services to the trust, and sections 221, 225 and 228 would generally require a registrant employer to collect and remit GST/HST calculated on the consideration for the supply. ...

They are not considered to be sweetened goods for the purposes of paragraph 1(m):... * crackers (other than graham crackers), including:...- snacking crackers (including vegetable, bacon or cheese flavoured)" 3. ... Though product placement is a relevant consideration, it alone is not considered a determinative factor. ...

In your letter you propose that, when a consumer brings in the used part and is paid an amount equal to the core charge by [the Company], the amount should be considered a price adjustment. ... RULING GIVEN Based on the facts set out above, we rule that when a non-registrant consumer purchases from [the Company] an automotive part and the consideration paid for the part includes a core charge and the consumer later brings in a used part to [the Company] and is paid an amount equal to the core charge, the amount paid by [the Company] to the consumer is considered to be consideration for the supply of the used part made by the consumer and not an adjustment under subsection 232(2). ...

In addition, you also asked for clarification as to whether or not the CRA is of a view that there is a direct correlation as to the ratio of materials vs labour included in the supply to be considered a service as opposed to property. ... Therefore, on its own, the ratio of materials vs labour included in a supply would not be considered as a deciding factor in determining the nature of a supply. ...

Such funding would be considered to be linked to the provision of RGI housing. Where an organization such as an [Administrator] has been determined to be a municipality pursuant to paragraph (b) of the definition of “municipality” in subsection 123(1) of the ETA, funding provided by such as organization will be considered acceptable funding if it is linked to the recipient’s provision of RGI housing within a program to provide housing to low-to-moderate-income households. ...

Except for the implications of the section 150 election, Company A is considered to be engaged exclusively in commercial activities for GST/HST purposes. In addition to the implications of the section 150 election, Company B is considered to be engaged partly in commercial activities and partly in exempt activities for GST/HST purposes. ...

This policy statement assists in determining whether a particular activity may be considered “promotion” for the purposes of section 232.1, as well as whether an amount that has been paid, credited, or allowed as a discount by a supplier is an amount paid in return for the promotion of a product by a retailer for the purposes of section 232.1. It is our view that the Retailers’ provision of services to Distributor and/or Marketer, as described in the sample agreements summarized above, would be considered to be “promotion” for the purposes of section 232.1. ...

There is no evidence to suggest that there has been extensive development activities undertaken by the individual with respect to the land in this case, which much of Appendix C suggests is necessary in order for a sale to be considered as being made in the course of a business. ... The individual would also be considered to have made a deemed sale of the property under the change in use provisions of subsection 207(1). ...