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., residential units) that must be considered in determining whether all or substantially all of the lessee's supplies of property are supplies of the complex that are exempt under section 6 of Part I of Schedule V to the ETA. ... If OPCO initiated the construction of a residential complex prior to leasing the real property to LESSEE, OPCO is also considered a builder for GST/HST purposes. ...

., residential units) that must be considered in determining whether all or substantially all of the lessee's supplies of property are supplies of the complex that are exempt under section 6 of Part I of Schedule V to the ETA. ... If OPCO initiated the construction of a residential complex prior to leasing the real property to LESSEE, OPCO is also considered a builder for GST/HST purposes. ...

., residential units) that must be considered in determining whether all or substantially all of the lessee's supplies of property are supplies of the complex that are exempt under section 6 of Part I of Schedule V to the ETA. ... If OPCO initiated the construction of a residential complex prior to leasing the real property to LESSEE, OPCO is also considered a builder for GST/HST purposes. ...

., residential units) that must be considered in determining whether all or substantially all of the lessee's supplies of property are supplies of the complex that are exempt under section 6 of Part I of Schedule V to the ETA. ... If OPCO initiated the construction of a residential complex prior to leasing the real property to LESSEE, OPCO is also considered a builder for GST/HST purposes. ...

The issuance of a membership is considered to be an element of this supply. ... As such, the Co-op Assoc. is considered to be making a single supply of the land-use rights to the Developer. ...

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 (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. ... In addition, because XXXXX does not make facility supplies, the facts respecting the receipt of government funding has not been considered for purposes of establishing whether it meets the requirements described in subsection 259(2.1) for qualifying facilities. ...

Under subsection 141.01(2), the extent to which a property or service is considered to be acquired for consumption or use in a person’s commercial activities is generally based on the extent to which the property or service is acquired by the person for making taxable supplies for consideration. ... Therefore, if [the Financial Institution] and its [subcontractors] are not dealing at arm’s length in the supply of the technology package], it should be considered whether subsection 155(1) may apply to deem [the Financial Institution]’s supply, for GST/HST purposes, to be at FMV, such that it was required to collect GST/HST on the supply based on the FMV. ...

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 (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. ... However, as there is no indication in the facts presented above that the Centre makes ancillary supplies or home medical supplies, we have not considered its eligibility for an 83% PSB rebate in respect of these supplies. ...

" Therefore, we must determine whether a Homeowner who enters into the Construction Contract with the Contractor to construct a house on the Home Site is considered to have "engaged" the Contractor to construct a SURC. ... As such, a Homeowner would be considered to have engaged the Contractor to construct a SURC if the Homeowner enters into the Construction Contract with the Contractor to construct a house on the Home Site that the Homeowner had acquired by way of sublease from the Corporation. ...

Under the provisions of 199(2), a charity that uses capital real property primarily in commercial activities is considered to use such property exclusively in commercial activities. ... Supply to Government In some circumstances, a fair and reasonable manner to determine the extent to which improvements are considered to be for making a supply to the landlord would be based on that portion of the tenant's cost of making the improvements that is reimbursed by the landlord. ...