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Section 138 provides that where a particular property is supplied together with any other property for a single consideration and it can reasonably be considered that the provision of the other property is incidental to the provision of the particular property, the other property is considered to form part of the particular property supplied. ... If the Vendor were making separate supplies, it would first need to be determined whether section 138 applies and our comments on section 138, as set out in Interpretation #1, should be considered. ...

Continuing education for health care professionals: * The self-study manuals “may be considered a “part” of the supply made for the tuition for the course.” * “[W]hether the lab fees may be considered exempt, as part of the course, or if they are taxable as a stand alone supply of tangible property.” ... For the additional fees to be considered part of the course tuition, the various elements of the transaction would have to constitute a single supply, rather than separate supplies. ...

Specifically, the designs of the Units at issue depict what would be considered "typical" residential layouts for condominium units of their size, and any areas specifically identified as "work" are generally commensurate in dimension and location with what might otherwise be designated a second bedroom or den. ... Where the fair market value of the Unit must be apportioned between the portion of the Unit that is considered to be a residential complex and the portion that is not part of the residential complex, the apportionment must be fair and reasonable. ... Generally, in this case, it would appear that the allocation for a particular Unit would remain fairly constant over time; however, if XXXXX becomes aware of an increase or decrease in the use of a Unit by a tenant, XXXXX may be considered to have accepted such a change. ...

Because the Association calculated its tax liability on XXXXX, it is considered to have reported and remitted an excess amount as or on account of tax for this transaction. ... Personal property that is acquired or imported for use by a registrant as capital personal property primarily in commercial activities of the registrant is considered to have been acquired or imported for use exclusively in commercial activities. Conversely, where the capital personal property is for use less than primarily in commercial activities, the registrant is considered to have acquired the property for use exclusively in non-commercial activities. ...

Given that no exemptions or other relieving provisions applied, the XXXXX are considered to have made taxable supplies to CanCo under the Licence Agreement and under the Lease. ... As explained above, the XXXXX, as joint tenants, are considered to have made a separate supply of the Lands for each lease interval under the Licence Agreement and under the Lease. ... In other words, subsection 141.01(7) ensures that, for purposes of claiming ITCs, the supplies made by the XXXXX under the Lease are considered supplies, and the consideration payable by CanCo is recognized as consideration. ...

You also advised that there are no RVs on the sites that have been modified to such an extent that they would be considered similar to a house, mobile home or other residential unit. 11. ... Supply under Head Lease Subsection 136(2) provides, in part, that where a supply of real property includes land that forms part of a residential complex and other real property that does not form part of such land, the supply of the land that forms part of the residential complex and the supply of the remaining real property are considered to be separate supplies and neither supply is incidental to the other. The supply of land that forms part of the condominium units is, on the assumption that the condominium units are residential complexes, considered to be a separate supply from the rest of the supply of the Property made under the Head Lease. ...

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 business of providing financial services). ... While some of ABC's Finance Program related activities, such as screening and adjudicating the loan applications, reviewing the loan agreement, and facilitating the funding of the Approved Loans assist the Lenders in providing a financial service of granting credit to a Customer and may on their own be included in paragraph (l) of the definition of financial service, ABC's activities when considered as a whole are predominantly credit management services (obtain Customer credit reports, checking, evaluating and authorizing the Approved Loans, and making decisions on behalf of the Lenders relating to the applications) and services that are preparatory to the provision of a financial service (promote the Finance Program to Customers and Dealers, prepare and process Customer loan information collected and transmitted by Dealers via access to ABC's Website, and provide assistance to Lenders). ...

XXXXX Member is considered part of the XXXXX Membership in XXXXX. XXXXX. 24. ... As such, this benefit could not be considered a secondary or unintended consequence of membership and is therefore not an indirect benefit. ... As such, this benefit could not be considered an incidental or secondary consequence of XXXXX Membership in XXXXX and is therefore not an indirect benefit under paragraph 17(a) of Part VI of Schedule V. ...

XXXXX Question: If subscription agents are considered as "principals" (i.e. they do take title to the publications), are the publications being sent by the non-resident publisher "to the recipient at an address in Canada", whereby subsection 143(2) would apply? ... In retrospect, we reviewed this scenario to determine whether the publisher would be considered to be sending the publication to the subscription agent (i.e. the recipient of the supply made by the publisher) at an address in Canada when the publication is actually sent to a third party at an address in Canada at the direction of the agent. ... If a non-resident non-registered company arranges with a non-resident non-registered publisher to send a publication to a third party at an address in Canada, the recipient of the supply is considered to be the non-resident non-registered person and not the third party to whom the publication is sent. ...

As is discussed in GST Policy Statement 182- " Determining the meaning of "Agent" and "Agency"["], a person will be considered and treated for GST purposes as an agent based on fact and the principles of law. ... Does the person separate from its own monies any money received or paid out which is considered to be that of the other party? ... Did XXXXX get the best price and the best credit terms are factors to be considered. ...