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For example, Items such as vehicle rental, air charters, fuel purchases and tangible personal property acquired by the non-resident producer may qualify for rebate; these items may have to be considered on a case-by-case basis. ...

" Accordingly, where XXXXX acquires supplies of property such as baseball or hospital equipment, and donates that equipment to other organizations for no consideration, XXXXX will be considered to have made an exempt supply. ...

It appears from some of the correspondence received from XXXXX that if the payment could not be considered an exempt financial service, XXXXX would treat the payment as a deferred price adjustment under 232 and elect not to issue a credit note. ...

For GST purposes, a motor vehicle allowance is treated as it were a reasonable allowance for the purposes of subparagraphs 6(1)(b)(v), (vi), (vii) and (vii.1) of the ITA if it is reasonable for the person paying that allowance to have considered, at the time that allowance is paid, that the allowance would be reasonable for those purposes. ...

For property to be considered partnership property while title to that property is registered in the name of an individual, there must be evidence indicating that the property is partnership property. ...

One aspect is the sale of real property which, as noted above, can be considered in the course of the commercial activities of the XXXXX. ...

" Therefore, for purposes of the XXXXX, a nursery school is considered a day care facility. (4) During your telephone conversation with Don Dawson on October 25, 1994, you confirmed that the organization is not a charity or a school authority as defined in subsection 123(1) of the Excise Tax Act (ETA). (5) You indicated in your telephone conversation with Don Dawson on December 2, 1994, that the Pre-school issues child care income tax receipts for fees charged as consideration for the supply of the service. ...

In this situation, the GST portion of the cost is considered to be part of the insured's loss and will be indemnified by the insurer. ...

The deposit given by the recipient to the dealer will be considered to be in respect of the supply of the vehicle by way of sale (which is a separate supply) since the deposit will be applied against the vehicle's residual value and not applied against the recipient's leasehold interest in that vehicle. ...

It is our administrative position that the credit courses and the curriculum should be considered to be approved or designated by a school authority. ...