Search - considered

A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ... Supplies of residential hospice care, when part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process is undertaken in whole or in part at the Facilities and is reasonably expected to take place under the active direction or supervision, or with the active involvement, of a physician acting in the course of the practise of medicine, would be considered facility supplies. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...

A person is considered to have engaged another person to carry on for the person the construction or substantial renovation of the complex where the person has, in their own right, the control or authority to obtain or contract with another person for this purpose. ... A person who constructs or substantially renovates a residential complex for the primary purpose of leasing the complex in the course of a business is generally considered to be a builder of the complex for GST/HST purposes. ... Generally, if a co-venturer of a joint venture purchases property or services otherwise than as agent on behalf of the other joint venture participants, the co-venturer may be considered to be making a supply of the property or services to the other co-venturers. ...