Search - connection

If some object comes between the service and the TPP, the connection becomes increasingly remote. ... To the extent that such claims arise as a result of the existence of a particular product, there can be a connection between the legal service and the product. ... Therefore, the connection between the legal service and the product giving rise to the product liability claim would generally be indirect and would not be excluded from zero-rating under paragraph 23(c) of Part V of Schedule VI of the ETA on the basis of being a service in respect of TPP that is in Canada at the time the service is performed. ...

It is our view that even in the absence of such provisions, activities done in connection with the acquisition, establishment, disposition or termination (and reorganization in the case of paragraph 141(5)(c)) of a commercial activity are still part of the commercial activity. ... They import such meanings as "in relation to", "with reference to", or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ...

This usually means that the item is given a baggage slip indicating the flight number, connections and destination airport that the passenger follows. ... The transportation of the pet in the scenario described would be treated as the transportation of the passenger's baggage to the extent that the pet is being transported and tracked in direct connection with the passenger's flight and not distinctly shipped as cargo with a corresponding waybill. ... The excess baggage charge made on a return leg of the round trip in question is considered to be in connection with the passenger transportation service. ...

None of the facilities made available by the Company, or any part thereof, that enable connection to the Internet, are located in Canada (e.g., a server located in Canada would not be made available by the Company under any circumstances to the non-resident to enable connection to the Internet). ... A part of the facilities made available by the Company that enable connection to the Internet are located in Canada. ... Scenario 1 In this scenario, no part of the telecommunications facilities made available by the Company and that enables connection to the Internet is located in Canada. ...

Exhibitor 1 asked the Company to file a rebate claim on its behalf for the GST that XXXXX paid on the hotel accommodation he purchased in connection with his stay. ... Generally, short-term accommodation supplied by a hotel to an exhibitor would be regarded as a related convention supply where the exhibitor acquired the accommodation and used it exclusively in connection with a convention. ... An employer that reimburses an employee for expenses incurred in connection with the employer's activities may claim an input tax credit or a rebate with respect to the GST/HST that it is considered under subsection 175(1) to have paid. ...

The Dealer shall be responsible for and shall pay all taxes, including without limitation, sales and excise taxes, which may be owing in connection with the assignment of the Contracts and in connection with all amounts, including fees paid by Lender2 to the Dealer in connection with Agreement2. ... The Dealer shall be responsible for and shall pay all taxes, including without limitation, sales and excise taxes, which may be owing in connection with the assignment of the Contracts and in connection with all amounts, including fees paid by Lender3 to the Dealer in connection with Agreement3. ... INTERPRETATION REQUESTED You would like to know if commission revenues earned by the Dealers with respect to the assignment of Conditional Sales Contracts and to services provided to Lenders in connection with loans supplied by the Lenders are consideration for the supply of exempt financial services. ...

There must be more than a mere indirect or incidental connection between a service and the underlying real property before the supply of the service will be excluded from zero-rating under Schedule VI, Part V, section 7. In the scenario described above, there is a connection between the Portfolio Servicing and real property, but the connection is indirect. ...

From your facsimile and our telephone conversations, our understanding of the situation is as follows: •   An Internet Service Provider (ISP) located in Canada supplies Internet access to a Canadian company's subsidiary located in the U.S; •   The Canadian company's subsidiary in the U.S. is not registered for GST/HST purposes; •   The ISP bills the Canadian company in U.S. dollars for the supply of the Internet access provided by the ISP to the subsidiary; and •   The server that enables connection to the Internet is located in the U.S. ... Based on the information provided and assuming that, as well as the server, all other facilities, or any part thereof, that are used or are capable of being used to enable connection to the Internet are located outside Canada, the Internet access supplied by the ISP to the Canadian company's subsidiary is not deemed to be a supply made in Canada pursuant to subparagraph 142.1(2)(a) of the Act. ... It is important to note that this applies only where none of the ISP's facilities, or any part thereof, that are located in Canada are used to enable the connection to the Internet under any circumstances. ...

The obligation to pay the commission will arise at the closing time. * The Issuer and Agents acknowledge that the Agents are acting solely as agents in connection with the Offering, and that no Agent will assume any advisory responsibility in favour of the Company in connection with the contemplated transactions. ... This determination will generally be based on written agreements, between the person providing the service and the person’s client, detailing the actions, responsibilities and obligations of the person in connection with the supply. ... Since each element is therefore an integral part of the Distribution Service being performed, [the Dealer], as the Broker, Finder or Agent, provides a single supply to the Issuer, Company or Corporation in connection with Agreements 1, 2,3, the [A] Agreement, [B] Agreement, and [C] Agency Agreement. ...

Interpretation Requested The supply of legal services, made to the non-resident insurance company, is zero-rated pursuant to section 23 of Part V of Schedule VI to the Excise Tax Act ("the Act"), providing the supply does not include a supply of a service rendered to an individual in connection with criminal, civil or administrative litigation in Canada. ... Rationale Although the supply of legal services is made to the non-resident insurance company, the supply is actually being rendered to the client, who is an individual, in connection with litigation in Canada. ...