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The CCRA has considered, both in its interpretation of XXXXX XXXXX and in this interpretation, that the term of the Lease is for 99 years and that the XXXXX has an option to renew the Lease after the initial term of 99 years. ...

Subparagraphs 142.1(2)(b)(i) and (ii) provide that, in the case of a telecommunication service other than the supply of making telecommunications facilities available, the service is considered to be supplied in Canada where the telecommunication is both emitted and received in Canada or is either emitted or received in Canada and the billing location is in Canada. ...

In order for a product to be considered an ingredient mixed with or used in the preparation of food or beverage, the purpose of consuming the resulting food or beverage to which the product is added, must be to allay hunger, quench thirst, or for enjoyment. ...

The position presented by XXXXX, after their analysis of the facts, as they perceive them, within the framework of Policy P-077R " Single and Multiple Supplies ", is interesting from a discussion point of view but we cannot accept its conclusion that all administrative services within any mortgage securitization program should be considered to fall within the definition of financial services and therefore be exempt of tax. ...

Where a member of a partnership acquires or imports property or services related to the raising of funds, negotiation or legal services that the member will use to acquire or maintain an interest in a partnership, such property or services will not be considered to have been acquired or imported for consumption, use or supply in the course of activities of the partnership. ...

The determination of whether GST or HST applies to the supplies made by XXXXX to XXXXX depends on where those supplies are considered made, which in turn depends on the type of supplies being made. ...

The question here is whether the visitation can be considered to be a memorial or final service. ...

A diagnostic service is considered to be the detection and determination of the cause of a disease by means of a study procedure and the report of findings. ...

However, when the operator bundles these goods and services together and renders them as a "package" to the facility's patients, this package is considered to be a composite exempt supply of an institutional health care service. ...

Under this provision, a supply of IPP is considered to be made in a province if the place of negotiation of the supply is in the province, and the IPP may be used otherwise than exclusively outside the province. ...