Search - considered

If it were determined that a single supply is being made by Canco to USCo, based on the information provided, it would appear that the supply would be considered to be a single supply of advertising that would be zero-rated under section 8 of Part V of Schedule VI to the ETA. ...

The Fees were related to the Association's right to use the Centre's facilities. 12) XXXXX prior to the first day of the Occupancy Period, the Association was required to provide the Centre with an estimate for food, beverages and additional services required (collectively referred to as the "Costs"). 13) Under the Convention Facility Agreement, the Association acknowledged that reductions or deletions of space or failure to take possession of any part of the Centre's facilities, as detailed in the Convention Facility Agreement, would be considered to be a cancellation of the Convention Facility Agreement. 14) In the event that the Convention or part of the Convention was cancelled by the Association, the Fee and any Costs were to remain due and payable by the Association as liquidated damages and not as a penalty to compensate the Centre for loss of revenue in connection with all or part of the Centre's facilities, subject to a payment schedule depending upon when the Convention was cancelled. 15) In addition, in the event of a cancellation by the Association of all or any part of the Convention Facility Agreement, the Centre was allowed to, but was not under any obligation to, make alternative arrangements for the use of the space. ...

If XXXXX at some point undertakes to make taxable supplies in Canada using its own employees, it may then be considered to be carrying on business in Canada for GST/HST purposes and would be required to register for the tax. ...

Ruling Requested You would like to know if XXXXX could be considered to be exempt from paying and collecting the GST/HST. ...

A drawback under section 70 of the ETA and a refund under section 68.17 of the ETA are considered to be separate and distinct methods of recovering the FET for aviation fuel sold/supplied for ships' stores. ...

XXXXX the question you raise with respect to paragraph 8 is whether the supplier/manufacturer XXXXX could be considered as having paid a rebate to the customer, albeit through the retailer. ...

A person will be considered by the CRA to have exercised due diligence where it can be clearly demonstrated that, to the best of their ability, they have taken reasonable care in ensuring that the information obtained was correct. ...

Rooms that are reserved by convention attendees after the cut-off date XXXXX are considered to be supplied under the Agreement if they are provided at the convention group rate specified in the Agreement, and therefore are also eligible for the rebate. ...

Rooms that are reserved by convention attendees and their guests after the cut-off date XXXXX, are considered to be supplied under the Agreement if they are also identified by the group folio designation XXXXX in the hotel folio. ...

It states, "Where a lessee is obligated under the terms of a lease agreement to pay the lessor for any shortfalls below the guaranteed amount in the vehicle's value at the termination of the lease period, any shortfall in that amount is considered for GST purposes to be additional consideration paid in respect of the vehicle. ...