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Ruling Requested Should the retailers remit the environmental levy directly to XXXXX and the XXXXX subsequently invoice XXXXX a management fee for the administration of this program, would this be considered commercial activity and would the management fee attract HST? ... Clarification Requested On November 14, 1996, the XXXXX Tax Services Office (TSO) issued a ruling to the XXXXX saying that it is not eligible to claim any tax credits as it is considered to have exempt activities as opposed to commercial activities. ...

Each modular home, together with the land to which the home is affixed, is considered a "single unit residential complex" as per the definition in subsection 123(1). ... "maintenance fee", etc.) are considered to be part of the consideration for the supply of the real property and therefore, take on the same tax status, in this case that being GST exempt. ...

That is whether XXXXX is considered to have obtained possession of a residential unit in the building under a lease, licence or similar arrangement for the purpose of occupying the unit as a place of residence. ... For example, when a person is temporarily relocated for work purposes, (and possibly staying in hotel type premises) or where there is a sudden unforeseen departure, the abode may still be considered a person's place of residence, even though the other factors may not be present. ...

For supplies made on or before April 23, 1996, the trade-in of a vehicle on the lease of another vehicle was considered to be two separate transactions for GST purposes: the lease of a vehicle by the dealer to the customer and the sale of the customer's vehicle to the dealer. ... GST/HST on the option to purchase Where the agreement is considered to be a lease at law, it will be treated as a lease for GST/HST purposes, and not in the same manner as a conditional sales agreement. ...

Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered an indication that one of the main purposes of the organization is to provide vocational training. ... Develop or Enhance Students' Occupational Skills To be considered a vocational school, the correspondence courses, or instruction in courses offered by an organization must develop or enhance students' occupational skills. ...

The Canadian agent is considered to have acquired the services for use in making a supply of professional services to the client. ... Interpretation Given Based on the facts set out above, fees paid by international firms in the name of a Canadian client to renew and maintain foreign patents, patent applications, registered trade marks and registered designs are considered to be disbursements incurred in their capacity as an agent of the client. ...

The customer may also acquire additional equipment which is not part of the basic package and that equipment would be considered "sold" to the customer. ... When the registrant sells its "accounts receivable", will all of the GST payable for the entire four year agreement be considered to have been collected and would the registrant have to include that GST in its net tax calculation, even though, when the registrant has its own "in-house" accounts receivable that have not been sold to a third party, it would only have to account for the GST on the monthly payments that become due under the four year agreement pursuant to subsection 168(2) of the ETA? ...

The City is not involved in any activity that can be considered to be a supply. ... Section 141.01 of the ETA contains provisions that it is only the making of taxable supplies for consideration that is considered to be provided in the course of commercial activity and therefore gives rise to ITC entitlements under section 169 of the ETA. ...

A person who reports and clears goods being imported through Customs and pays tax on importation (the importer of record) but who is not the de facto importer, would not be entitled to claim ITCs under subsection 169(1) of the Act, as that person is not considered to have imported the goods. ... If all these conditions are satisfied the registrant may be considered to have paid that tax and thus be able to claim the ITC to the same extent as would have been the case if the registrant had been the importer and had actually paid the tax. ...

A joint venture is not considered a separate entity. The participants in a joint venture each account separately for their share of the joint venture activities. ... Please note that if an interest in real property is the only asset being supplied, the election under section 167 would not be available, as this would not be considered the sale of a business or part of a business. ...