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Further information with respect to whether a disclosure is considered to be voluntary for GST/HST purposes may be obtained from Mr. ...

It is the Department's position that a person will be considered as an agent for GST/HST purposes based on fact and the principles of law. ...

In this case, each would be considered to have paid GST on their respective portion of the purchase, notwithstanding that one party makes the actual payment. ...

The supply of a copyright is considered to be a supply of intangible personal property (IPP) for purposes of the Excise Tax Act (the "Act"). ...

Our Comments: In this matter, the Court considered the amounts claimed by XXXXX item by item. ...

A contact lens cannot be considered a part for itself regardless of whether it needs further finishing. ...

Thus, a transfer of a leasehold interest by way of assignment could be considered to be a sale where all the rights and obligations under that lease are conveyed to another person. ...

Drug Identification Numbers: The presence of a Drug Identification Number (DIN) merely identifies the fact that the good is considered a drug by Health Canada, it is not a guideline to be used in determining whether the drug is GST/HST zero-rated or taxable. ...

If the survey is considered to be part of the installation services, the survey and the installation services may be eligible for a rebate pursuant to subsection 252.41(1) of the Act. ...

Usually, this connection or relationship would not be found with respect to tutoring in matters such as XXXXX or XXXXX XXXXX since, generally, such instruction is too broad to be considered as relating to the specific, relevant subject matter of any particular school credit course(s). ...