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Our conclusion is based on the fact that the agreement includes provisions that are indicative of the transfer being done for the purposes of securing a loan, such as the following in Schedule A: "the assignment of the collateral by the Assignor is in consideration of the advance by the Assignee, of the principal amount... and a further amount of XXXXX... due and payable on the 1rst day of April 1996" the following in clause 8, which provides that the Assignee will: "apply any Lease Payments or any other payments received by it (from the Lessee, the Assignor or otherwise) first to the payment of accrued interest, then to the payment of other amounts then due and then to the outstanding principal owing the Assignee, and to pay the excess to the Assignor". the following in clause 4 which provides that upon payment in full of the Lease Payments, the Assignee shall: "cancel this Agreement and deliver all such cancelled documents to the Assignor... and deliver to the Assignor such discharges and other documents as the Assignor may reasonably require to discharge this Agreement and any security registration statements filed in connection therewith" and the provisions in subclauses 17(2) and ss. 17(3) which provide that at the expiry of the term of the lease, title to the property will be reconveyed to the Assignor in full consideration for and satisfaction of the XXXXX[.] ...

The phrase "through which the particular person makes supplies" in paragraph 123(1)(a) suggests that a supply must have some connection with the "fixed place of business". ...

In addition, pursuant to paragraph 141.1(3)(b) a person that does anything (other than making a supply) in connection with the acquisition, establishment, disposition or termination of an activity of the person that is not commercial activity, that person is deemed to have done that thing otherwise than in the course of commercial activities. ...

I understand that none of the issues herein is being considered by a Revenue Canada Tax Services Office in connection with a GST return already filed and none of the issues is under objection or appeal. ...

These persons have been assigned on XXXXX orders to XXXXX, in connection with an XXXXX which is jointly staffed and operated by XXXXX governments. ...

The proposed revised definition reads as follows: "a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete plumbing, electrical and heating facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use". ...

The supply of mooring facilities would be exempted by reason of section 13.2 of Part I of Schedule V to the ETA, which exempts a supply made to a person who is the owner, lessee or person in occupation or possession of a floating home, of a right to use mooring facilities or a wharf for a period of at least one month in connection with the use and enjoyment of the home as a place of residence for individuals. ...

We have reviewed the XXXXX Clause XXXXX of the contract states 'The parties acknowledge that the funeral home will be acting as agent for the purchaser(s) in connection with any actual disbursements made pursuant to the provisions of this contract.' The existence of this clause is not in itself a definitive indicator of an agency relationship between the funeral home and the recipient. ...

Tang XXXXX March 8, 1996 This is in reply to your letter of November 15, 1994 concerning the GST status of certain "royalty" payments received by XXXXX in connection with the sale of XXXXX tablets XXXXX and XXXXX inhalator products XXXXX in Canada. ...

For example, the City billed the province for services performed by the City's Legal, Public Works and Engineering Departments in connection with the construction of the road. 8. ...