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9 June 2006 GST/HST Interpretation 61357 - Place of Supply Rules and ITC Eligibility

An exception to the above two conditions is where all of the property and/or services included in the tour package are provided or rendered by the person who provides the accommodation and all of the property or services are in connection with the accommodation (e.g., a hotel provides a tour package that includes short-term accommodation, meals and the hotel's golf course green fees). ... Related convention supplies are certain property or services acquired, imported or brought into a participating province exclusively for consumption, use or supply in connection with a convention. ...

22 September 1995 GST/HST Interpretation 11849-1[1] - Application of GST to Administrative Services Supplied by the to the in its Capacity as

" XXXXX also "declares that it has constituted a Trust Fund in connection with the organization and administration of the Long Term Disability Plan x and declares that it shall hold such Trust Fund as Trustee... ... By means of a Trust Agreement, a Trust Fund was established in connection with the organization and administration of the Plan. ...

2 October 1998 GST/HST Ruling HQR0000106 - Territorial Lands Act and Federal Real Property Act

Out of every grant of territorial lands, section 15 of the TLA deems all mines and minerals whether solid, liquid or gaseous that may be found to exist in, under or on those lands, together with the right to work the mines and minerals and for this purpose to enter on, use and occupy the lands or so much thereof and to such extent as may be necessary for the working and extraction of the minerals; and all rights of fishery and fishing occupation in connection therewith on or around or adjacent to those lands to be reserved to the Crown. 9. ... " Transaction(s) DIAND charges fees for permits issued pursuant to XXXXX or services rendered in connection with the issuance of those permits. ...

6 December 2001 GST/HST Ruling 35825 - Services Provided by Condominium Corporation

Within this letter, "owner" is understood to refer to the owners of the residential condominium units described by the condominium plan registered in connection with the subject condominium.) of the Condominium have the use of the XXXXX and are entitled to the Basic Services Package. 12. ... At that time, this office will conduct further research and analysis in connection with your queries, including the appropriate treatment of the bundle of services contained within the Basic Services Package. ...

9 April 2003 GST/HST Interpretation 25506 - Section 232.1 - Promotional Allowances

For example, an allowance is paid to a retailer upon purchase of a manufacturer's tool kit, but the allowance is intended to promote "how-to" books sold by the same manufacturer; or a manufacturer pays an allowance to a retailer in connection with his purchase of the manufacturer's peas but the retailer uses the allowance to promote the same manufacturer's beans. ... In the circumstance where an allowance is paid by the manufacturer, in connection with the purchase of its peas, and that allowance is used by the retailer to promote the beans of the same manufacturer, the requirements of section 232.1 will be met provided the retailer has acquired the product being promoted (i.e. the beans) exclusively for resale. ...

29 January 2004 GST/HST Ruling 41974 - Whether the Construction of a Particular Addition and Renovation to a Single Family Home Constitutes the Construction of a New Single Unit Residential Complex

The heating, electrical and plumbing systems would be replaced, including the ductwork, wiring and plumbing connections. ... Sewer, water and sanitary connections unchanged. Heating ducts, plumbing and electrical systems were extended to added bedroom/deck. ...

ARCHIVED - Dispositions of Resource Properties

Canadian resource property is defined in subsection 66(15) as any property of the taxpayer that is: (a) any right, licence or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in Canada; (b) any right, licence or privilege to: (i) store underground petroleum, natural gas or related hydrocarbons in Canada; or (ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada; (c) any oil or gas well in Canada or any real property in Canada the principal value of which depends upon its petroleum or natural gas content (but not including any depreciable property used or to be used in connection with the extraction or removal of petroleum or natural gas therefrom); (d) any rental or royalty computed by reference to the amount or value of production from an oil or gas well in Canada or from a natural accumulation of petroleum or natural gas in Canada; (e) any rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada; (f) any real property in Canada the principal value of which depends upon its mineral resource content (but not including any depreciable property used or to be used in connection with the extraction or removal of minerals therefrom); or (g) any right to or interest in any property described in any of (a) to (f) above, other than such a right or interest that the taxpayer has by virtue of being a beneficiary of a trust. ...

Newsletter no. 96-3R1, Flexible Pension Plans

In general terms, a flexible pension plan is a pension plan that allows members to make voluntary defined benefit contributions to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the plan. ... Optional contribution- This means the part, if any, of a contribution that a member of a pension plan makes under a defined benefit provision of the plan that, by exercising (or not exercising) a right in connection with the plan, the member could have prevented from being made under the provision. ...

Chapter 4 - 147.3 – Transfers

If amounts are transferred to a DB provision for the purpose of providing a member with benefits in connection with a past service event after 1989, such increase in benefits would generally result in a PSPA. ... The amounts transferred must be used solely to fund benefits in respect of the member. 4.3 147.3(3) – Transfer – defined benefit to defined benefit Any amounts held in connection with a DB provision, including surplus, may be transferred from a DB provision to another DB provision. ...

Charitable purposes and activities that benefit youth

To show that an activity can reasonably be expected to provide the necessary public benefit, substantive evidence of a causal connection is needed. ... Substantive evidence of a causal connection between the activity and the delivery of the charitable benefit is needed. ...

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