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A “mobile home” is defined to be: 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. ... Prior to April 24, 1996, a mobile home was a unit that was: Criteria not less than three metres wide and eight metres long; equipped with complete plumbing, electrical and heating facilities; designed to be towed on its own chassis on wheels to a site for installation on a foundation and connection to service facilities at that site; and to be occupied for residential purposes (year round occupancy was not necessarily required). ...

When an individual moves from their home country to Canada for a temporary work assignment and continues to participate in an employer-sponsored pension plan in their home country in connection with their employment, the CRA will treat contributions made by or on behalf of the individual to the pension plan the same way for tax purposes as contributions made to a Canadian registered pension plan (RPP) if there is a provision in the tax treaty that allows foreign pension plans to be recognized. ... Where an individual moves from their home country to Canada for a temporary work assignment and continues to participate in a social security arrangement in the home country in connection with their employment, the CRA will treat contributions made by or on behalf of the individual to a social security arrangement Footnote 5 the same way for tax purposes as contributions made to the Canada Pension Plan (CPP) or the Quebec Pension Plan (QPP) Footnote 6 if there is a provision in the tax treaty that allows social security arrangements to be recognized. ...

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. ...

A freight transportation service does not include a service provided by the supplier of a passenger transportation service of transporting an individual's baggage in connection with the passenger transportation service. ... Reimbursement A reimbursement means a payment you receive from your partnership as a repayment for amounts you spent in connection with your partnership's business. ... Related convention supplies A related convention supply generally is a property or service that was acquired, imported, or brought into a participating province by a person exclusively for consumption, use or supply by the person in connection with a convention. ...

The issuer will exercise the care, diligence and skill of a reasonably prudent person to minimize the possibility that a holder of the Plan may become liable to pay tax under Part XI of the ITA in connection with the Plan. ...

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. ...

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. ...

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. ...