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[Agreement 4] The Acquirer is identified under [Agreement 4] as a Connection Service Provider and Settlement Agent for the ISO. As a Connection Service Provider, the Acquirer provides connection to the Interac network for the purpose of processing Interac Direct Payment transactions. ... The ISO engages the Acquirer to perform connection services to the Interac network in order to give card holders on-line, real time access to their bank accounts in order to obtain goods and services from merchants. ...

Also, 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 shall be deemed to have been done in the course of the commercial activity. ... ITC entitlement with respect to sales of salvaged property: Subsection 184(2) 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 shall be deemed to have been done in the course of the commercial activity of making the supply, unless subsections 184(3) to 184(5) applied at an earlier time in respect of the use of the property by the insurer. ... However, any GST/HST paid or payable on property and services to the extent that the property and services are for consumption, use or supply in the course of or in connection with the transfer of the vehicle from the insured to XXXXX is not eligible for ITCs. ...

An address of the recipient obtained by a supplier will only be relevant for purposes of subsection 13(1) if it is obtained in the ordinary course of the supplier's business practices in connection with the supply. ... An address of the recipient obtained by a supplier in the ordinary course of business could therefore include: an address of the recipient from which the supplier is hired in connection with a supply pursuant to an agreement for the supply (the "contracting address"); an address of the recipient that the supplier deals with in connection with a supply; or a billing address of the recipient in connection with a supply. ...

For administrative purposes, when a transfer to another conveyance is required in order to complete the continuous journey, a period of 24 hours will be considered reasonable within which to make this connection. If a longer stop is required, it is the responsibility of the supplier or travel agency to demonstrate that the length of the stop is for connection purposes only; 4. the continuous journey contains a qualifying international origin, destination or stopover; and 5. the supplier or travel agent must be able to demonstrate to the Minister that the conditions for treating a domestic ticket or voucher as part of a continuous international journey have been met. ... The domestic ground transportation in the two itineraries would be considered part of a continuous journey including the international air transportation because the international air transportation and domestic ground transportation are each issued on a single ticket and there are no stopovers between the connections of the ground transportation to the inbound and outbound air transportation. ...

The definition of "commercial activity" in ETA paragraph 123(1)(c) include: "the making of a supply (other than an exempt supply) by the person of real property, including anything done by the person in the course of or in connection with the making of the supply. ... With regards to the construction of the Facility subsequently sold to the Purchaser/lessor, to conclude that it is a commercial activity of the Registrant, it must have been undertaken "in the course of or in connection with the making of the supply". I agree with your position that there is a direct connection between the construction of the Facility and its sale, and consequently, the construction of the Facility was undertaken in the course of or in connection with the supply of the Facility to the Purchaser/lessor. 2) Yes, it is the Canada Customs & Revenue Agency's position on sale-leaseback transactions that one must look to the first-order supply, not the ultimate intended use, for purposes of determining ITC entitlement. ...

The Certificate can be used on a variety of common office systems, such as MS Outlook 2000(tm) e-mail or Netscape(tm) and can be loaded onto a server so that a person making SSL (SSL is an acronym for "secure sockets layer", which is a protocol developed to transmit private documents via the Internet.) connections can verify that they are connecting to the correct server. ... If required, XXXXX will also provide additional hardware, driver software and/or connection cables at no additional charge. XXXXX charges XXXXX annually for a Certificate, XXXXX annually for a Certificate that includes a XXXXX Option (which includes the required hardware, driver software and connection cable), or XXXXX annually for a Certificate with a XXXXX Option (including the required hardware, driver software and connection cable). ...

Pursuant to subparagraph 6(1)(b)(x) of the ITA, for the purposes of subparagraphs 6(1)(b)(v), (vi), and (vii.1) of the ITA, any allowance for the use of a motor vehicle will be considered "reasonable" only if it is based on the number of kilometres for which the vehicle is used in connection with the employer's activities. You stated that in your client's situation, allowances were not paid to the employees based solely on the number of kilometres for which the vehicles were used in connection with the employer's activities. ... As well, there would be no input tax credit entitlement with respect to an allowance paid to an employee for the use of a motor vehicle which was not based solely on the number of kilometres for which the vehicle was used in connection with the employer's activities. ...

For example, in some situations the regional municipality is the only level that can approve water connections. ... A number of steps are required in connection with the issuance of a permit to the land owner. ... The statutory authority under which the fees are charged by the regional municipality may be of assistance in characterizing the supply made in connection with that fee. ...

We understand that charges to residential customers for the non-energy related items, such as alteration charges, connection charges, meter charges and right of way fees are billed in two different ways, a third party invoice or a non-energy charge function. ... For example, where a connection service is provided today the billing system would create a charge in the customer's account including the current tax rate of 7%. ... This means the related invoice, which would be dated sometime after July 16, 2006 will be produced with a connection charge with GST at 7% and a consumption charge with GST at 6%. ...

As long as there was a sufficient connection between the deemed importer and the transaction of importing the goods, then the deemed importer could be viewed as liable for duties under the Customs Act and therefore also liable for payment of GST. Agency relationships and certain contractual obligations would be examples of evidence of this connection. 2. ... For this reason, caution should be exercised in those rare instances of convoluted transactions in which the deemed importer appears to have no direct connection with the act of importing. ...