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EXPLANATION Upon entering into an agreement for the purchase and sale of a new residential condominium unit that has yet to be constructed, the purchaser is considered to have acquired an interest in the residential condominium unit. An assignment of such an agreement of purchase and sale is considered to be a supply by way of sale of the interest in the residential condominium unit. ...

We considered XXXXX status as a polysomnographic technologist. However, there is no exempting provision in the ETA for services supplied by a polysomnographic technologist whether the person holds a Registered Polysomnographic Technician Certificate issued by a college in Canada or is otherwise recognized by a law or regulatory body of a health care profession in Canada as a registered polysomnographic technician or technologist. We also considered whether the XXXXX payments made to the XXXXX for the PSG tests would impact the tax status of XXXXX supplies. ...

Section 1 of Part VI of Schedule V outlines the criteria that must be met for an organization to be a para-municipal organization of a municipal body that is a municipality: (a) The organization must be owned or controlled by the municipal body; and (b) The organization must be designated under section 259, or under section 22 or 23 of Part VI of Schedule V, to be a municipality, or established by the municipality and determined under paragraph (b) of the definition "municipality" in subsection 123(1) to be a municipality for the purposes of Part IX; or For the above purposes, an organization will be considered to be owned by a municipality if: • The municipality owns 90% or more of the shares or capital of the organization; or • The municipality owns the organization's assets or having control of the disposition of the organization's assets so that the assets are vested in the municipal body in the event that the organization is wound-up or liquidated. For the above purposes, an organization will be considered to be controlled by a municipality if: • the municipality appoints more than 50 percent of the members of the governing body of the organization (e.g., directors, governors, commissioners); and • the municipality is responsible for reviewing and approving the organization's operating and capital budgets. ...

If the predominant element of the single supply is determined to be a financial service, then the supply as a whole will be considered a financial service. ... 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 a business of providing financial services). ...

" As such, a person will be considered a "builder" of the complex if the person acquires an interest in a residential complex, before it is occupied as a place of residence or lodging, for the primary purpose of selling the complex, or an interest in the complex. ... While you are required to repay the overpayment of the rebate as referred to above, you are not considered to be a "builder" of the complex and as such are not required to remit GST/HST on the sale of the Unit. ...

Therefore, the Loyalty Points awarded to customers as a result of consumption of telecommunication services, on special occasions such as birthdays, or upfront based on the expectation of future consumption of telecommunication services can be viewed as a coupon upon redemption; the awarding of the points to customers is considered a taxable supply that does not attract GST/HST where there is no consideration charged to the customers for the supply. ... Where A Co. treats the coupon as a partial cash payment, the coupon value is considered to be a tax inclusive amount and A Co. should charge the GST/HST on the full consideration for the supply. ...

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). ... Based on the information provided, while some of [Company A's] Program related activities, such as assisting with the completion of the applications and the verification of the identity of the Applicants, assist [Company B] in providing a financial service of granting credit to an Applicant, [Company A's] activities when considered as a whole are predominantly promoting and marketing the Program. ...

If an Incoterm is used in an agreement of sale in accordance with its intended circumstances then generally, subject to any evidence to the contrary, the place where legal delivery of the goods occurs can be determined by reference to the where delivery is considered to occur under that Incoterm. ... Pursuant to subsection 6(2) of Division 2 of Part 1 of the Regulations, a supply of IPP (other than IPP that relates to real property or to TPP) in respect of which the Canadian rights can only be used primarily (more than 50%) in participating provinces is considered to be made in a particular participating province if: (a) in the case of a supply for which the value of the consideration is $300 or less that is made through a specified location of the supplier in the particular participating province and in the presence of an individual who is, or who acts on behalf of, the recipient, the IPP can be used in the particular participating province; (b) in the case of a supply that is not determined under paragraph (a) to be made in a participating province, the following conditions are satisfied: (i) in the ordinary course of business of the supplier, the supplier obtains an address (in this paragraph referred to as the "particular address") that is (A) if the supplier obtains only one address that is a home or a business address in Canada of the recipient, the home or business address in Canada obtained by the supplier, (B) if the supplier obtains more than one address described in clause (A), the address described in that clause that is most closely connected with the supply, or (C) in any other case, the address in Canada of the recipient that is most closely connected with the supply, (ii) the particular address is in the particular participating province, and (iii) the IPP can be used in the particular participating province; and (c) in the case of a supply that is not determined under paragraph (a) or (b) to be made in a participating province, the tax rate for the particular participating province is the highest among the tax rates for the participating provinces in which the IPP can be used. ...

Interpretation Bulletin IT-143R, Meaning of Eligible Capital Expenditures provides guidance on what would be considered eligible capital property for income tax purposes. ... This may include certain of its expenses that are considered eligible capital property for income tax purposes. ...

Under section 133, where an agreement is entered into to provide property or a service, the entering into of the agreement is considered to be a supply of the property or service made at the time the agreement is entered into. In this case, the Agreement was entered into before 2008 and the services are therefore considered to be supplied before 2008. ...