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It is of this view as it characterizes its commercial activities in connection with the professional liability insurance program as managing and administering, for the benefit of its members and in consideration of their levies, a group insurance program under which insurance is provided by a licensed insurer. ...

The evidence to substantiate the relationship between the parties and the connection with the goods on which tax was payable pursuant to Division III will be determined on a case-by-case basis. ...

Therefore, we would be able to advise if the XXXXX for the provision of its services is subject to GST if you could provide us, in writing, with a detailed description in addition to the information already submitted of the activities and responsibilities of the XXXXX in connection with the issue of the insurance policy by the insurance company to the Association's members; for example: •   does the XXXXX send out the insurance application forms to its members; •   does the XXXXX help the members in completing the forms; •   does the XXXXX collect and verify the completed forms from its members before forwarding them to the insurance company; •   does the XXXXX provide any assistance to the members or the insurance company whenever necessary in matters relating to the application or the issuance of the insurance policy; •   does the XXXXX provide any assistance to the members with respect to the insurance claims. ...

What is the connection between the purpose or objective of the service and a participating province? ...

. •   In the course of setting up the connection to its mainframe, X Co. will install networking equipment at the client's premises in Canada so that the client is able to access the mainframe in the U.S. •   X Co. issues a separate invoice for the installation of the networking equipment at the client's site. ...

Under the terms of the support and update agreement the customer receives the following: o   support in connection with the software sold under the licence agreement; and (the support may take the form of on-site visits to the customer's foreign premises, access via modem directly to the customer's computer system from Canada, telephone support from Canada or any combination of the above) o   a minimum of XXXXX updates or revisions to the software within each XXXXX month period. •   The software may be mailed directly to the non-resident customer by Canco or delivered to the customer at its location. ...

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. ...

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. ...

A supply of a service is made in a province if, in the ordinary course of the supplier's business practices in connection with the supply, the supplier obtains an address in the province that is: (A) if the supplier obtains only one address that is a home or a business address in Canada of the recipient, the home or business address in Canada obtained by the supplier, (B) if the supplier obtains more than one address described in paragraph (A), the address described in that paragraph that is most closely connected with the supply, or (C) in any other case, the address in Canada of the recipient that is most closely connected with the supply. ...

The license also provides [the Web Publisher] with the right to use, publish, reproduce, broadcast, exhibit, and display your name, image, likeness, trademarks, service marks, trade names, and video names in connection with the promotion or sale of advertising […]. ...