Search - connection

The connection between an assessment to determine parent custody and access to a child and an assessment of a disorder or disability of an individual is not clear in your explanation. ... Within the context of the proposed amendment, there is a direct connection between the service and the individual to whom the service is rendered. ...

., "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". 4. ... The XXXXX was at all times supplying real property or providing management services in respect of real property and/or engaging in other transactions in the course of or in connection with the supply of real property as defined by the term "commercial activity" in section 123 of the Act. ...

26 October 1995 GST/HST Interpretation 1995-10-26- Application of the GST to the Supply of Legal and Professional Services Unedited CRA Tags ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23  XXXXX                                                                         Ss. 7 and 23 /V/VI  XXXXX                                                                                October 26, 1995 I refer to the Memorandum and attachments dated August 1, 1995, sent by XXXXX to XXXXX of my staff, requesting a review of his proposed ruling in connection with the supply of certain legal services made by XXXXX to XXXXX of XXXXX who at the time was an unregistered non-resident (effective November 1, 1993, XXXXX became a GST registrant). ... Although the general legal counsel services were designed, developed or undertaken to fulfil or serve a requirement relating to the natural gas (i.e., a functional relationship), the connection between the services and the property is indirect. ...

Also, in some other cases, the penalty may not be captured by any of the rules in the sense it could fall within the category of "not consideration for a supply" (e.g. penalties imposed by statute not in connection with a supply of property or a service but for violating the law). ... The reason is that the penalty, as described in the agreement, is an amount payable in connection with the supply of insurance by the carrier. ...

Following from this, in order for the exemption to apply, it must be evident that there is some connection or relationship between the supply of instruction or tutoring in question, and the credit course(s) offered by a school authority. Usually, this connection or relationship would not be found with respect to tutoring in matters such as XXXXX or XXXXX XXXXX since, generally, such instruction is too broad to be considered as relating to the specific, relevant subject matter of any particular school credit course(s). ...

CCRA Policy states that there must be more than a mere indirect or incidental connection between a service and the underlying tangible personal property before the supply of a service "in respect of" tangible personal property will be included in the taxable status. ... The specific guidelines identified in CCRA Policy to help in determining whether the connection between the service and the tangible personal property is sufficient for the service to be "in respect of" the property consists of two questions: •   Is the service designed, developed or undertaken to fulfill or serve a particular need or requirement arising from or relating to the property? ...

A designation as a municipality under subsection 259(1) entitles the Corporation to claim a public service body (PSB) rebate at the prescribed percentage of 57.14% in connection with its eligible purchases. ... It will be a question of fact whether the Corporation is entitled to claim and receive a PSB rebate in connection with the GST/HST paid or payable by it on any particular input. ...

As well, CCRA takes the position that the term "funeral services" also includes the following when provided under an arrangement for the provision of funeral services: property or services provided for the care and embalming of the deceased; property or services provided in connection with the funeral rite for the deceased; and the transportation of the deceased. ... In this situation the funeral services all take place off reserve with no connection to a reserve. ...