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However, in the event that improvements are made in connection with the sale of a subject aircraft, the calculation of the luxury tax payable on the sale of the subject aircraft would take into account the cost of the improvements. ... Taxable amount for sales of subject aircraft Generally, the taxable amount in respect of the sale of a subject aircraft is the sum of the following, as set out in subsection 18(4): the value of the consideration for the sale of the subject aircraft the value of the consideration for any improvements made by the vendor to the subject aircraft in connection with the sale that is not included in the above Taxable amount for importations of subject aircraft Under subsection 20(2), the taxable amount in respect of the importation of a subject aircraft is the sum of the following: the value of the subject aircraft as determined under the Customs Act the total amount of any duties and taxes (other than the GST/HST) that is payable on the subject aircraft under the Customs Tariff, the Excise Tax Act, the Special Import Measures Act and any other law relating to customs For more information on calculating the taxable amount in respect of importations of subject aircraft, refer to CBSA Memorandum D18-4-1. ...

Subsection 184(2) also provides that anything done by the insurer in the course of, or in connection with, the making of the supply and not in connection with the transfer of the property to the insurer is deemed to have been done in the course of the insurer’s commercial activity. ... Subsection 184(2) also provides that anything done by the insurer in the course of, or in connection with, the making of the supply and not in connection with the transfer of the property to the insurer is deemed to have been done in the course of the insurer’s commercial activity. 53. ...

Subsection 184(2) also provides that anything done by the insurer in the course of, or in connection with, the making of the supply and not in connection with the transfer of the property to the insurer is deemed to have been done in the course of the insurer’s commercial activity. ... Subsection 184(2) also provides that anything done by the insurer in the course of, or in connection with, the making of the supply and not in connection with the transfer of the property to the insurer is deemed to have been done in the course of the insurer’s commercial activity. 53. ...

Exempt contribution Exempt contribution – a contribution made during the rollover period and designated as exempt by the survivor on prescribed Form RC240, Designation of an Exempt Contribution Tax-Free Savings Account (TFSA), in connection with a payment received from the deceased holder's TFSA. ... A survivor can be named in the deceased holder's will as a successor holder to a TFSA, if the terms of the will state that the successor holder receives all of the holder's rights including the unconditional right to revoke any beneficiary designation, or similar direction imposed by the deceased holder under the arrangement or relating to property held in connection with the arrangement. ... After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...

(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. ...

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. ...

It does not include transporting a person's baggage in connection with a passenger transportation service. ...

The supply of the Internet access is deemed to be made in Canada as the facilities or part thereof which enables connection to the Internet are located in Canada. ...

A person authorized by the Minister for this purpose may, at all reasonable times, inspect, audit or examine the documents, property or processes of a person that may be relevant in determining the obligations of that or any other person, or the amount of any rebate or refund to which that or any other person is entitled and may: enter any premises or place (other than a dwelling-house – see paragraph 20) in which case a warrant is required) where any business or commercial activity is carried on, any property is kept, anything is done in connection with any business or commercial activity or any documents are or should be kept; and require the owner or manager of the property, business or commercial activity and any other person on the premises or in the place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of Part IX of the Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. ...

However, this rule does not apply to shares issued in any of the following situations: as payment for other shares for dispositions of shares after June 17, 1987, as payment of a stock dividend in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ...