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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and the cemetery operator does not account for the GST/HST on them until such time as the contributions have been withdrawn from trust by the cemetery operator, even if they are held for a short period of time before being segregated in trust. When an amount is withdrawn from trust by the cemetery operator for the supply of cemetery products and services under the pre-need arrangement, the amount is regarded as consideration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). ...

The exempting provisions considered under the administrative policy and eligibility criteria for municipal designation are included in Part I and in sections 20, 21, 21.1, 22, 23 and 24 of Part VI of Schedule V. ... In addition, a supply that includes accommodation as one element but also includes other elements such as meals, personal care services, laundry, or housecleaning may not be considered an eligible supply of long-term accommodation. ...

Whether the supply by XXXXX is considered to be a supply of a service within the meaning of paragraph (l) of the definition of "financial service" in subsection 123(1) depends on the degree of involvement of XXXXX as an intermediary in the supply of opening and maintaining the account by Financial to the cardholder. Policy Statement P-239, Meaning of the term "arranging for" as provided in the definition of "financial service" outlines the meaning of "arranging for" for the purposes of determining whether a service is considered to be arranging for a financial service. ...

If this is the case, it is likely that the elements being provided are contingent on one another and therefore, any one of these items could be considered a single supply in its own right. 3. ... The points in question 3 of scenario 2 have to be considered in answering this question. ...

Interpretations Requested We have been asked to determine: 1. if the operator of the joint venture is engaged in a commercial activity; 2. whether a joint venture election can be made pursuant to subsection 273(1); 3. if the operator acquired the land "on behalf of" the other joint venture participants and can, therefore, claim an input tax credit for the GST paid on the acquisition; 4. whether each of the participants of the joint venture would be considered to be a "builder", pursuant to the definition of builder in subsection 123(1); and 5. the tax status of the supply of each strata-titled unit when the complex is completed. ... Based on the information provided, the operator, in this case, will be considered to be engaged in a commercial activity since the operator will be making supplies of real property (e.g. supplying the undivided interests in the Development in exchange for a divided interest). ...

Answer 2: In circumstances where a partnership-owned passenger vehicle is used personally by a member of the partnership (or an employee of a member of the partnership), the partnership is not entitled to an input tax credit on the acquisition or importation of the passenger vehicle by virtue of subsection 202(2) of the ETA since that use is considered not to be use in the partnership's commercial activity. ... The reimbursement is considered to be a separate supply and tax equal to 7/107 of the amount reimbursed is remitted by the employer in the return for the reporting period in which the reimbursement was received from the employee or shareholder. ...

If GST was collected by the Estate it will be considered to be an amount collected as GST in error that must be remitted. XXXXX will be considered to have paid an amount as tax in error for which a rebate is available under section 261 of the ETA. ...

., an intermediary) will be considered to be government funding to the person receiving the payment under the following conditions: i) the payments were originally received by the intermediary from a grantor; ii) the funds paid by the intermediary to the person must be to assist the person in the pursuit of its objectives or to pay for an exempt supply provided to "other persons"; iii) the funds do not flow through more than two intermediaries to the final recipient (for example, from a grantor to a national organization to a provincial organization and then to a local organization); iv) the intermediary provides a Certificate of Government Funding in a form prescribed by the Minister (form GST-322) certifying to the person that the payment is government funding; v) the funds are recorded in the annual financial statements of the recipient non-profit organization as government funding. ... Similarly, it was not the intention of the legislation that funds provided by an intermediary body (that were received from a grantor) should be considered government funding if the intermediary acquires an exempt supply from the person in return for providing the funds. ...

It is the Department's position that the services provided by XXXXX of arranging for, on behalf of the dealership, customer financing for the purchase of new and used vehicles from the dealership and arranging for, on behalf of the dealership, (which, in turn, is acting on behalf of the insurer) the issuance of optional life and disability insurance policies would be considered to be part of a financial service for GST purposes under paragraph (l) of the definition of "financial service" in subsection 123(1) of the Excise Tax Act (the "Act"). ... The services she provides of arranging for, on behalf of the dealership, customer financing for the purchase of new and used vehicles from the dealership and arranging for, on behalf of the dealership, the issuance of optional disability and life insurance policies would be considered to be part of a financial service for GST purposes under paragraph (l) of the definition of "financial service" in subsection 123(1) of the Act. ...

To be considered an allowance, the following criteria must be met: •   the amount must be limited and predetermined; •   the amount must be paid to enable the recipient to discharge a certain type of expense; •   the amount must be at the complete disposition of the recipient; •   there is no requirement to repay or account for the use of the amount. ... Lastly, because we have not been provided with sufficient information with respect to amounts which are categorized under "travel", we are unable to determine whether these amounts are considered to be a "reimbursement" or an "allowance". ...