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Persons engaged in exempt, or non-commercial/non-exempt activities are not considered to be engaged in a commercial activity and are not required to charge tax in respect of supplies made in the course of those activities. ... Consequently, a non-profit organization such as XXXXX, will be considered to be engaged in a commercial activity in respect of all of its activities where it carries on these activities in an organized and structured manner, except to the extent that it is involved in a non-commercial activity. ...

Accordingly, the transaction that should be considered is the request from the City to XXXXX for permission to dump garbage on the easement and the granting of permission to the City to dump garbage by XXXXX 2. ... As noted above, a supply is considered to be the provision of property or service in any manner. ...

A corporation that is required by legislation, by-laws, or an operating agreement, to submit to the band its operating budget and where applicable, its capital budget for review and approval will be considered to be a band-empowered entity, by virtue of contract. ... If the gaming supplies being made by a band-empowered entity are exempt, the gaming supplies will be considered to be band management activities. ...

Normally, there are no tax consequences to a consignment until the consignee sells the property to someone other than the supplier or the consignor is considered to supply the property to the consignee. ... It is the Department's position that a person will be considered and treated for GST/HST purposes as an agent based on fact and the principles of law. ...

You will note that, in general, a non-resident person must have a significant presence in Canada to be considered to be carrying on business in Canada. ... Although the telephone is mobile and free to go anywhere, the mobile telephone will be considered to be "ordinarily located" at the permanent address of the purchaser subscriber. ...

Prior to April 1, 1998 all paramedical services are considered to be tax exempt supplies. ... Consequently, the supply of "paramedical" services by a registered nurse to clients is a taxable supply as this service is not considered to be a nursing service. ...

Whether the relationship between the service and the property is sufficiently direct for the service to be considered by the Department to be "in respect of" the property will depend on the particular circumstances of each case. ... The relationship between the service and the tangible personal property must be more direct than indirect in order for the service and the property to be considered by the Department to be "in respect of" each other. ...

ABM moves or relocations are considered to be new Installs. The installation of ABMs (inital or pursuant to moves) is a supply of IT services and is taxable. 7. ... These fees may be considered necessary to cover the company's administrative costs in relation to the taxable supply of installation and as such would be taxable. 8. ...

As set out in policy P-182, our position is that a person will be considered and treated for GST/HST purposes as an agent based on fact and the principles of law. ... As previously indicated, if the establishment is in fact acting as an agent of the crafter, the application of section 177 of the ETA should be considered. ...

. •   While the XXXXX approached the Town about the possibility of construction of the Centre, the Town Council and the Mayor agreed that a Centre was needed but they said the Town was not in the position to come up with the money; however, the Town said it would support the XXXXX and to your knowledge, no other alternatives were considered. •   It is the understanding of the XXXXX that it owns the improvements to the land until such time as the Centre is completed for occupancy and use. 12. ... For example, we have no evidence of a lease agreement being in effect between the Town and the XXXXX such that the XXXXX may be considered to have a leasehold interest in the property. ...