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Subsection 123(1) of the Act defines "related convention supplies" as property or services acquired or imported by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include (a) transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals, (b) food, beverages or entertainment, (c) property or services that are supplied to the person under a contract for catering, or (d) property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or services exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient. ...

XXXXX of the Agreement states that XXXXX shall deposit in a banking institution selected by XXXXX in XXXXX name, as agent for the joint venture, all funds resulting from the operation of the Facility or otherwise received by XXXXX for and on behalf of the Joint Venture, and XXXXX is authorized to pay from this account such amounts and at such times as the same are required to be made in connection with: (a) the ownership, maintenance and operation of the Facility; (b) payment of the costs, expenses and expenditures outlined above; (c) payments of the amounts for which XXXXX is entitled to reimbursement from the Joint Venture pursuant to this Agreement; (d) payments on the bank loan; and (e) payment of XXXXX Priority Distribution outlined below. 14. XXXXX of the Agreement states that the joint venture will pay all reasonable costs and expenses for the maintenance, operation and in-house supervision of the operation of the Facility, and will reimburse XXXXX for all expenses reasonably incurred by XXXXX for the account of or in connection with the operation of the Facility. 15. ...

.), and •   paragraph 20(1)(ee)- amounts paid for utility service connections. (See Interpretation Bulletin IT-452 for the circumstances in which amounts paid for utility service connections can be deducted from income.) ...

Depending on the situation, the XXXXX Auctioneer may make the following supplies to the producers in connection with the sale of their XXXXX: (a) Feed — The XXXXX Auctioneer will feed the XXXXX housed at its stockyard, but only upon the request of the producer. ... (d) Government XXXXX fees and deductions — The Government XXXXX imposes XXXXX fees and deductions in connection with the sale of XXXXX originating from XXXXX that are sold at certain stockyards in XXXXX. ...

The connection between the end-user and [ACo] through the [License Agreement] is maintained independently of whether the contractual relationship between the [Representative] and [ACo] is severed. ... The [Representative] also agrees to charge and collect from end-users, and remit and pay to the appropriate governmental authorities, all value-added, sales and other similar taxes arising in connection with the transactions contemplated by the Agreement, including sales made to end-users. 32. ...

It also includes making a supply (other than an exempt supply) of real property, including anything done by the person in the course of or in connection with the making of the supply. ...

Under the micro-FIT program the supplier of electricity must be the same person or entity as the person or entity who signs the connection agreement for the micro-FIT project. 8. ...

Under the Agreement, the Company agrees to represent the policyholder in connection with their property claim, and to take over the claim at whatever stage it is at and manage and direct it to full completion and settlement. ...

According to […] of [the Agreement], the parties agree and expressly confirm that [the Municipality] has conferred upon [ACo] certain […] rights to use municipal lands in connection, and solely in accordance, with the terms of the agreement. […][Other matters clarified in the Agreement]. 11. […][Information about the Municipality] 12. […][Information about the payments made by ACo to the Municipality under the Agreement] RULING REQUESTED You would like to know whether the payments made by [ACo] to [the Municipality] under the terms of [the Agreement] are consideration for a taxable supply. ...

Is Opco entitled to recover the GST/HST paid in connection with work performed according to the "hypothetical transaction" described above? ...