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Fees earned by a taxpayer for acting in the capacity of executor in the course of business form part of the business income of the taxpayer, and expenses incurred in this connection are deductible in the usual way in computing such income, to the extent they are not recoverable from the funds of the estate. ...

Similarly the Facility leases bulk cable TV services from XXXXX and in turn provides access to residents through a pre-wired connection in each suite. ...

To the best of your knowledge, none of the issues described herein is being considered by a Canada Customs and Revenue Agency office in connection with a GST/HST return and none of the issues is under objection or appeal. ...

On page 52 of the paper, CCRA indicates that a typical transaction made between an internet service provider and an individual consumer is one where the provider makes a single supply which includes a connection to the internet, an e-mail account, and space on the provider's server. ...

., the "ETA") for XXXXX supplies of services in connection withXXXXX. ...

We note in this connection that your letter asked whether the supplies between XXXXX and XXXXX would fall under the exemption in paragraph (a) of section 28 of Part VI of Schedule V to the ETA. ...

Backflow prevention assemblies are safety valves that are installed at connections to the water distribution system of a municipality to prevent contamination of potable water. 3. ...

Response Policy Statement P-184R states that the CRA will permit a registrant who is, among other things, an employer to use the prescribed factor method for claiming ITCs on company credit card expenses charged to the company credit card if all of the following conditions are satisfied: 1. the employee must have been issued the credit card at the employer's request and have made the acquisition of the property or service for consumption or use in the employer's commercial activities; 2. there must be one or more written agreements between the employer, the employee and the credit card issuer stating that the employee is solely or jointly and severally liable with the employer for payment of all charges made in connection with the company credit card issued to the employee; 3. the employer must have reimbursed the card member for property or services recorded on the credit card statement which are all or substantially all (90% or more) taxable (other than zero-rated) supplies; and 4. the documentary evidence used in the calculation of the ITC must satisfy the criteria described in paragraph 4 of Policy Statement P-184R. ... Second, we assume that one or more agreements exist between the employee, the Company and the credit card issuer stating that the employee is solely or jointly and severally liable with the Company for the payment of all charges made in connection with the credit card issued to the employee. ... There is an agreement between the Company, the employee and the credit card issuer stating that the employee is jointly and severally liable with the Company for the payment of all charges made in connection with the company credit card issued to the employee. ...

As indicated in GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province, whether a service is considered to be in relation to TPP depends on whether there is a direct connection between the service and the property, taking into account the objectives of the service and the particular circumstances of each case. ...

. * The Nominee shall enter into and execute instruments including, in part, deeds, leases and management contracts, as may be directed by the ACo and BCo in writing in connection with the Property (Section […] of the Agreement). * The Nominee agrees that all revenues of any kind arising from the property or its use all belong to the beneficial owners only (Section […] of the Agreement). * ACo and BCo are responsible for all encumbrances, charges, costs, expenses (section […] of the Agreement). * The parties agree that the relationship between them is that of principal and bare nominee only. ...