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Subsection 136(2) provides that, where a supply of real property includes a residential complex (including any land that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals) and other real property, the provision of the residential complex is considered to be a separate supply from the supply of the non-residential complex portion of the property. In connection with the sale of personal property, paragraph 141.1(1)(b) generally provides that supplies of personal property will not be considered to be made in the course of a commercial activity if the property was acquired exclusively ("exclusively" generally means 90% or more, or 100% in the case of financial institutions) for use or consumption in non-commercial activities and was actually consumed and used exclusively in non-commercial activities, such as the provision of long-term residential housing. ...

., a taxable supply for nil or nominal consideration), the application of subsection 141.01(4) must be considered. ... If in situation 2 or 3 the charity provided a promotional service to the corporation as consideration for the supply of the automobile or the building and the deeming provision in section 135 did not apply, the application of subsection 153(1) of the Act must be considered. ...

Future sale of the complex Sales of real property (including a residential complex) made in Canada are considered to be taxable supplies for purposes of the ETA unless a specific provision applies to exempt them. ... Pursuant to paragraph (c) of the definition of "residential complex", where a premises described in paragraph (a) is owned by or has been supplied by way of sale to an individual and is used primarily (i.e., more than 50%) as a place of residence of the individual, the whole of the premises is considered to be a "residential complex". ...

Pursuant to subparagraph 2(d)(i) of this Part, a supply of IPP is considered to be made in a province if all or substantially all [90% or more] of the Canadian rights ("Canadian rights", in respect of IPP, refers to that part of the property that may be used in Canada (section 1 of Part III of Schedule IX to the ETA)) in respect of the IPP may be used only in the province. ... Pursuant to subparagraph 2(d)(ii) of Part III of Schedule IX to the ETA, a supply of IPP will be considered to be made in a province if the place of negotiation of the supply is in the province, and the IPP may be used otherwise than exclusively [90% or more] outside the province. ...

Therefore, to the extent that XXXXX acts as agent in making a supply on behalf of the principal, it is the principal who is considered to be making a taxable supply to the recipient and XXXXX, as agent, is considered to be making a taxable supply of its service of acting as agent to the principal. ...

The CCRA has indicated that a concurrent lease where the agreement is considered to be a lease will be considered to be an operating lease for GST purposes. ...

Among the factors that would be considered are the specific provisions in the contract. ... In our telephone conversation, you indicated that you would like our comments on whether the activities performed by the nurses in scenarios A and B would be considered to be "nursing services". ...

Explanation The term "advertising" is not defined in the ETA, however, the Canada Customs and Revenue Agency (CCRA) has provided an explanation as to what is generally considered to be an advertising service for GST/HST purposes in section 4.5.3, Exports- Services and Intellectual Property of the GST/HST Memoranda Series (copy enclosed). ... Based on the information provided, the advertising services provided by XXXXX are not considered to be made in a participating province. ...

Application of GST/HST to telecommunications channel Pursuant to subsection 136.1(2) of the ETA, the supply of a telecommunication service of granting to the recipient sole access to a telecommunications channel for transmitting telecommunications between a place in a particular province and a place in another province is considered to be separate supplies made in each province. ... Where the telecommunications facilities are not all located in XXXXX and the invoice is not sent to an address in a province (e.g., the address is in the state of Maine), the supply will be considered to be made in a non-participating province pursuant to section 144.1 of the ETA and subject to the GST at a rate of 7%. ...

A supply of an advertising service The term "advertising" is not defined in the ETA, however, the Canada Customs and Revenue Agency (CCRA) has provided an explanation as to what is generally considered to be an advertising service for GST/HST purposes in section 4.5.3, Exports- Services and Intellectual Property of the GST/HST Memoranda Series (copy enclosed). ... In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ...