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Rather, the certificates entitle the purchaser to monetary discounts and offer items for no charge if another item is purchased; therefore, the certificates are not considered to be gift certificates. ... As the certificates do not offer a reduction equal to fixed dollar amount or fixed percentage amount, the certificates are not considered to be "non-reimbursable coupons" under subsection 181(3). ...

The copies of digital images on CD are considered to be a supply of tangible personal property. ... Multiple supplies may also take the form of a single transaction, but the constituent elements are considered separate supplies. ...

Generally, supplies of services for which an agent charges a commission are considered to be relating to the supply of tangible personal property to the recipient. ... Agency relationships Whether there is an agency relationship between two parties with respect to a particular transaction is a question of fact; however, the following are considered to be essential qualities of an agency relationship: 1. ...

An entity that does not meet all of these requirements will not be considered to be making facility supplies and therefore would not qualify as a "facility operator". ... Since XXXXX does not make facility supplies, the facts respecting the receipt of government funding have not been considered for purposes of determining whether it meets the other requirements with respect to qualifying facilities. ...

The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Generally, a non-resident person must have a significant presence in Canada to be considered to be carrying on business in Canada. ...

A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendering 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 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 the fiscal year or part. ... Section 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 of its operator for all or part of a fiscal year. ...

Analysis Candidates A candidate in a federal election is not considered to be engaged in a commercial activity as that term is defined in subsection 123(1) of the ETA. ... The various divisions of a political party (i.e., national associations, provincial or territorial associations or constituency associations) may, depending on the manner in which the party is constituted and the degree of control exercised by the national association, be considered to be part of a single person. ...

This view is based upon Policy Number P-015, Treatment of Bare Trusts Under the Excise Tax Act which states that "if independent powers and responsibilities in relation to the management of the property are given to the trustee of the trust instrument, the trustee will be considered to be carrying on a commercial activity in respect of the supplies related to the property... ... As the activities carried out by XXXXX in its capacity as Trustee are viewed as those of the Trust Fund, it is the Trust Fund and not XXXXX which would be considered to be supplying the administrative services to XXXXX Therefore, it is the Trust Fund and not XXXXX which would be required to register for GST, unless XXXXX in its own right is engaged in commercial activities outside of those carried on in respect of the Trust Fund.   ...

. •   any amounts paid by a licenced organization to its bingo association in respect of expenses are "considered pre-paid expenses, and remain gaming revenues... and any surplus remaining after payment of allowable expenses shall be reimbursed to association members on an equitable basis, on a frequency determined by association membership. ... Although a number of other factors have also been considered by the courts in ascertaining whether an agency relationship exists, the ability of an agent to bind the principal is an essential one. ...

The Ministry of Education XXXXX required these "chargebacks" to be reported as revenue and defined as "Transportation Recoveries" as the chargebacks were considered in the funding by the provincial government of that Board's transportation costs. ... In this case, each would be considered to have paid GST on their respective portion of the purchase, notwithstanding that one makes the actual payment. ...