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The supply of a right to use a wharf or moorage facility to an owner, lessee or occupant of a floating home is exempt if the moorage right is for a period of at least one month and the supply is made in connection with the use and enjoyment of the floating home as a place of residence for individuals. ...

(b) The interest must have been received in connection with an obligation where the evidence of indebtedness was issued by the corporation after June 23, 1975. ...

Payments for services performed in connection with the sale of property or the negotiation of contracts are expected. 22. ...

XXX: Subject: Acknowledgement of Documentation Provided In connection with the ongoing audit of the taxation year or fiscal period ending on DD Month YYYY, of taxpayer name, and the Canada Revenue Agency's request on date to have taxpayer name provide its contemporaneous documentation, as prescribed by subsection 247(4) of the Income Tax Act, this is to acknowledge that number of files/boxes/binders containing documentation were provided to us on date and location (i.e. city, province). ...

For that reason, each supplier/recipient must deal with the transactions from their own point of view to find out whether they have to charge, collect, or pay GST/HST on the supply, and whether any input tax credit is available in connection with any GST/HST payable on the supply. ...

Further examples of activities that are not considered to be carried on by the person in the course of operating a public hospital Applied research services that are not directly connected to patient care, such as research contracts with pharmaceutical companies; Central purchasing operations not related to patient care, for example, services related to purchasing and resupplying drugs for third parties; Food preparation services not related to patient care such as catering services, preparation of frozen meals for sale and provision of meals for visitors; Laundry services provided to outside parties where there is no connection to patient care; Leases or licences of real property such as room rentals for meetings or banquets, leases of retail space, etc.; Supplies of steam to outside parties; Sales of books, publications or tapes, other than in the hospital gift shop; Sales of medical or surgical supplies not related to patient care; Nursery and day care services not related to patient care; and Fitness and public recreational classes not related to patient care. ...

Commercial activity also includes the making of a supply of real property, other than an exempt supply, by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

While this may help to mitigate the risk of future occurrences, there is no formal connection to managing such risks at the national or regional levels. ...

This information is accessible through a secure Internet connection on CRA workstations. ...

(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. ...