Search - considered

As a result, if an expense is incurred as an agent on behalf of a principal and the agent pays the consideration and tax on behalf of the principal, it is the principal who is considered to be the recipient and to have incurred the expense and may be may be entitled to claim an ITC in respect of the tax payable. ...

Generally, for GST/HST purposes, a lot or plot in a cemetery, a crypt, a niche, or any other similar place used for the interment of human remains are considered a form of real property. ...

Thus, a supply of a service is considered to be made in a province that is the home or business address of the recipient, where, in the ordinary course of business of the supplier, the supplier obtains only one address of the recipient. ...

Similarly, the elements of the tour package (see description in Fact #3) if considered separately, would not be zero-rated under section 2 as they too do not have a direct relationship with, or arise from transporting passengers to or from Canada, or between places outside of Canada. ...

If the Products are considered to be feminine hygiene products which would qualify for the point-of-sale rebate in British Columbia, Ontario and Nova Scotia. 2. ...

In accordance with Policy P-245, a facility must have all of the following characteristics in order to be considered a public hospital: • The services of medical practitioners, nursing staff and allied health professionals are available at all times to carry out the examination and diagnosis of patients and the provision of treatment and care. • The services of health care personnel and health care equipment are utilized for the provision of health care services to the general public. ...

In the event that this may be considered as a multiple-supply situation, you feel that both parts are zero-rated anyway, the supply of [Component 1] being a supply of an incontinence product that is zero-rated under section 37 of Part II of Schedule VI, and the supply of [Component 2] being a supply of a "part, accessory or attachment" that is zero-rated under sections 37 and 32 of Part II of Schedule VI. ...

Under section 144.1, a supply that is made in Canada is also considered to be made in a particular province if it is determined to be made in the province under the place of supply rules in Schedule IX. ...

Under section 144.1, a supply that is made in Canada is also considered to be made in a particular province if it is determined to be made in the province under the place of supply rules in Schedule IX. ...

As you indicate in your submission, pension entities of pension plans having one or more plan members residing in a particular HST province and one or more plan members residing in any other province would generally be considered to be an SLFI under proposed subsection 225.2(1). ...