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Generally, a person who is experienced in business and financial matters is likely to be held to a higher standard than a person with no business acumen or experience whose presence on the board of directors reflects nothing more, for example, than a family connection. ...

Also, supplies where a user or connection fee is charged to an owner or occupant of a property connected to a water distribution system are subject to GST/HST unless the supplies are made on behalf of a municipality. ...

Warren, in connection with the consolidation of debts.   [10]          Clearly, Mrs. ...

" [9] However, I do not believe that it is this Court's role to compensate a party that believes, whether for legally correct or incorrect reasons, that he suffered damages due to the erroneous communication of information that was required in connection with the administration of the Act. ...

However, in a recent judgment this Court undertook to reject that approach, and I take the liberty of citing what I then wrote in this connection in the reasons submitted for the Court …   At that point, Marceau J. quoted paragraph 4 from his reasons in Légaré which is already set out above. ...

He has to date never been charged or accused of any criminal activity in connection with the funds and it was neither assumed nor alleged on assessing that the funds came from any illegal business. ...

They had no books of account of any kind, nor an organized system to record their expenses in connection with any of the activities that they would characterize as businesses. ...

(emphasis added)   [14]          “Commercial activity” is defined in section 123 of the Act as follows:   “ commercial activity ” of a person means   (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,   (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and   (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;   (emphasis added)   [15]          Since none of the sales of the three one acre parcels of land (following the subdivision of the Lower Sackville property) would have been exempt supplies, the sales of these parcels would have been part of the commercial activity of the Appellant. ...

Jean‑François Coupal explained that he purchased the property because it would be a good source of retirement income—apartment housing having always been lucrative in the past—and, moreover, given the family connection, the building held sentimental value for him ...

Those amounts were received in connection with a lease entered into by the Appellant and Germain Vachon on June 20, 2002, as can be seen from the said lease filed as Exhibit R‑4 ...