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Under the provisions of 199(2), a charity that uses capital real property primarily in commercial activities is considered to use such property exclusively in commercial activities. ... Supply to City In some circumstances, a fair and reasonable manner to determine the extent to which improvements are considered to be for making a supply to the landlord would be based on that portion of the tenant's cost of making the improvements that is reimbursed by the landlord. ...

Customer is almost always considered eligible for the Insurance Product, as the qualifications are very similar. • If the [...] ... In determining if an intermediary's service is included in paragraph (l), all the facts surrounding the transaction, including the following factors, must be considered: • the degree of direct involvement and effort of the person in the provision of a financial service referred to in any of paragraphs (a) to (i); • the time expended by the intermediary in the provision of a financial service referred to in any of paragraphs (a) to (i); • the degree of reliance of either or both the supplier and the recipient on the intermediary in the course of providing a financial service referred to in any of paragraphs (a) to (i); • the intention of the intermediary to effect a supply of a financial service referred to in any of paragraphs (a) to (i); and • the normal activities of an intermediary in a given industry (including whether the intermediary is engaged in business of providing financial services). ...

Are the Unisex Shoes sold in men's sizes 3.5 to 5.5 considered to be "designed for girls and boys" and are they qualifying goods for purposes of the Rebate? ... Snowboarding is considered to be both a sport and a recreational activity for purposes of the Rebate. ...

Generally, supplies of services for which an agent charges a commission are considered to be relating to the supply of tangible personal property to the recipient. ... Agency relationships Whether there is an agency relationship between two parties with respect to a particular transaction is a question of fact; however, the following are considered to be essential qualities of an agency relationship: 1. ...

Individuals whose vision can be corrected by eyeglasses or contact lenses to exceed these criteria are not considered to be legally blind. ... As noted previously, imported goods as well as sales made by a manufacturer to a retailer would not meet the conditions of section 30 of Part II of Schedule VI to the ETA to be considered non-taxable importations or zero-rated supplies. ...

The party room is considered not to relate to the occupancy or use of the RCUs as it does not relate to residency, which is the purpose of the RCU owners and lessees. ... Rental of storage lockers The supply of additional storage lockers by the CC to the owner or lessee of a RCU qualifies for exemption from GST under section 13 of Part I of Schedule V to the ETA, as the storage lockers are considered to relate to the occupancy or use of the RCU. 6. ...

The factors that should be considered (but not limited to) are: how the apparatus is marketed for sale (is it marketed for sale directly to individuals with a respiratory disorder); the design features and technical complexity of the apparatus; whether the apparatus is designed to be used in a residential setting or an institutional setting; the associated support system required for its installation and operation; and the degree of training required for its operation. ... This positive pressure supports and holds the upper airway open to maintain uninterrupted breathing so that the respiratory process is not interrupted during sleep. •   An individual with a blocked or collapsed airway is considered to have a respiratory disorder because this condition prevents sufficient air from reaching the lungs to fully inflate them and interrupts the breathing process. •   The XXXXX machine is small and lightweight and was developed for home use. ...

., the carrier), the supply is considered to be made by the principal for GST/HST purposes. Consequently, both the service of reissuing the existing ticket and the passenger transportation services are considered to be supplied by the carrier. ...

Although the service is included in paragraphs (a) to (m) of the definition of "financial service", the application of paragraphs (n) to (t) of the definition exclude certain services and must be considered. ... A person is considered a "person at risk" in relation to an instrument pursuant to the Regulations when that person has a chance of incurring a financial loss (liquidity risk). ...

Specifically, if a cemetery operator places some or all of the contributions made under a pre-need arrangement for the supply of cemetery products and services in trust in accordance with either provincial law or the terms of the arrangement itself, or as a result of the cemetery operator's normal business practices, those contributions or parts thereof are not considered to be prepayments, and the cemetery operator does not account for the GST/HST on them until such time as the contributions have been withdrawn from trust by the cemetery operator, even if they are held for a short period of time before being segregated in trust. When an amount is withdrawn from trust by the cemetery operator for the supply of cemetery products and services under the pre-need arrangement, the amount is regarded as consideration for the supplies and the GST/HST will apply on the value of that consideration at the time it becomes due unless the amount paid or due to the cemetery operator represents the total of the consideration and tax (i.e., the amount is considered to include tax). ...