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A product or substance will be considered a "drug" for purposes of section 3 of Part I of Schedule VI to the ETA where it: •   has a Drug Identification Number ("DIN") for purposes of the Food and Drugs Act; •   is intended for human use, as demonstrated by the product labeling and marketing scheme; •   is for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder, or other abnormal condition, for the relief of pain or suffering, or to control or improve any physiologic or pathologic state (i.e., therapeutic use), as demonstrated by the product labeling and marketing scheme; and •   is used in or on the living body, i.e., in vivo. ...

This applies equally to partial payments that are considered to be prepayments. ...

The supply of a nonexclusive, nontransferable, limited licence to access information stored on a web site is considered to be a supply of intangible personal property (IPP) for purposes of the Excise Tax Act (the "Act"). ...

The allowance paid by the Management Company, while described as a "transportation allowance" was considered to be a reasonable approximation of the local costs that would be incurred in obtaining transportation, meals and lodging. 16. ...

Proposed section 8.1 of Schedule VII to the Act, provides, in part, that particular goods that are imported at any time by an authorized registrant are considered as non-taxable importations if the goods are to be incorporated or transformed into, attached to, or combined or assembled with, other goods that are processed in Canada and that are subsequently exported without being consumed or used in Canada, except to the extent reasonably necessary to the transportation of those other goods. ...

In such cases, the request or application for payment by the contractor will not be considered to be an invoice even if it may be referred to as such, so no tax is payable at that time pursuant to paragraph 152(1)(c) of the Excise Tax Act (ETA). ...

Whether the intermediary's service can be considered to be a service of arranging for a supply of a financial service is a question of fact depending on the degree of involvement of the intermediary in each particular case. ...

Pursuant to subsection 10(1) of the Regulations where there is to be a single final recipient of a computer-related service made by a particular supplier, and the final recipient acquires the supply under an agreement either with the particular supplier or another supplier, the supply is considered to be made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and: •   the particular supplier maintains information sufficient to determine that location; or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...

An entity will only be considered a transit authority if it is a division, department, or agency of a government, municipality or school authority or if it is a specific type of non-profit organization (i.e. a non-profit organization that: (i) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or (ii) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability.). ...

Further, if the part of the parcel is sold to a person who has the right to acquire it by expropriation, that part and the remainder of the parcel are considered not to have been subdivided or severed from each other. ...