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"Commercial activity" is defined as follows in the Act:   "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;   The word "business" is defined as follows:   “business ” includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement,. but does not include an office or employment;   [18]          The word “supply” is defined, subject to sections 133 and 134, as the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition, while "taxable supply" means a supply that is made in the course of a commercial activity. ...

  [3]      The Applicant owns certain real estate assets and he has received rental income and incurred rental expenses in connection with the real estate assets ...

    [6]      The issue for determination is whether the Appellant is entitled to a rebate of the GST that she paid in connection with her self-built home project ...

She was also assessed under the Excise Tax Act net tax of $6,418.18 plus interest and penalties with respect to the period November 1, 2001 to December 31, 2003 in connection with the business income. ...

In this connection I cite the following court decisions:            In Ramey v. ...

In this connection, the evidence, especially the testimony of Diane Tawnley, an appeals officer and Exhibit R-3, make it clear that the Appellant and his wife had separate residences throughout 2004 and although the wife spent some time in the Appellant’s residence, even sleeping there from time to time, this, in my opinion, is very natural when two persons are the parents of two children with joint custody. ...

In fact, the first time that this problem arose was in connection with the remittance period of January 1, 2003, to March 31, 2003. ...

In those years the appellant claimed home office expenses and automobile expenses in connection with her work. ...

As the sole and exclusive proprietorship being carried on from the premises of the salon on Mondays, Wednesdays and Fridays, with all the responsibilities that are entailed in connection with those premises, I conclude Ms. ...

There was only one internet connection in the home and both he and his wife used the computers. ...