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Interpretation Requested Is the direct seller required to account for tax on the $XXXXX shipping and handling fee and the XXXXX% shipping fee that it charges in connection with its supplies of exclusive products to ISCs who, in turn, supply the products to purchasers? ...

A commercial activity also includes 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. ...

Based on the Agreement: The terms and conditions are provided by XXXXX in connection with the provision of merchant products and services provided to a merchant so that the merchant's customers can pay for the merchant's goods and services by means of credit and/or debit cards. ...

If the contracting business address of the recipient is not obtained, the address most closely connected with the supply would be the business address of the recipient that the supplier has the most contact with and that is most used by the supplier in connection with the supply. ...

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. ...

The relevant parts of that definition read as follows (emphasis added): "commercial activity" of a person means (a) a business carried on by the person (other than a business carried on by an individual or a partnership, all of the members of which are individuals, without a reasonable expectation of profit), except to the extent to which the business involves the making of exempt supplies [ii] 2 by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in by an individual or a partnership, all of the members of which are individuals, without a reasonable expectation of profit), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (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; Part I of Schedule V to the Act lists a number of exempt supplies relating to real property. ...

The latter term is defined in subsection 123(1) of the ETA as follows: "...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... ...

An "automobile" is defined in subsection 248(1) of the ITA to mean: (a) a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and 8 passengers, but does not include (b) an ambulance, (b.1) a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police; (c) a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals, (d) except for the purposes of section 6, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals, and (e) a motor vehicle (i) of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income, (ii) of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income, or (iii) of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are (A) described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii), and (B) at least 30 kilometres outside the nearest point on the boundary of the nearest urban area, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year. ...

The Fees were related to the Association's right to use the Centre's facilities. 12) XXXXX prior to the first day of the Occupancy Period, the Association was required to provide the Centre with an estimate for food, beverages and additional services required (collectively referred to as the "Costs"). 13) Under the Convention Facility Agreement, the Association acknowledged that reductions or deletions of space or failure to take possession of any part of the Centre's facilities, as detailed in the Convention Facility Agreement, would be considered to be a cancellation of the Convention Facility Agreement. 14) In the event that the Convention or part of the Convention was cancelled by the Association, the Fee and any Costs were to remain due and payable by the Association as liquidated damages and not as a penalty to compensate the Centre for loss of revenue in connection with all or part of the Centre's facilities, subject to a payment schedule depending upon when the Convention was cancelled. 15) In addition, in the event of a cancellation by the Association of all or any part of the Convention Facility Agreement, the Centre was allowed to, but was not under any obligation to, make alternative arrangements for the use of the space. ...

The funds must be sufficient to make all advances and meet all other payments required in connection with the Committed Mortgages. ...