Search - connection

The product demonstration services are not provided in connection with a separate zero-rated export supply made to the non-resident, therefore paragraph (a) does not apply. ...

Since the last establishment where the employee ordinarily reported in the year for the corporation was located in Nova Scotia, which is a participating province, the prescribed rate of 11% is to be used only in connection with operating cost benefit and/or operating cost reimbursements. ...

Within the context of this exemption there is a direct connection between the physiotherapy service and the individual to whom the service is rendered and the practitioner. ...

However, we can look to its ordinary meaning as defined in the following dictionaries, in part, as: •   not directly connected; secondary (Gage Canadian Dictionary); •   not directly aimed at or achieved; not resulting directly from an action or cause; being the secondary goal of an action; roundabout (Webster's Third New International Dictionary); and •   not direct in relation or connection; not having an immediate bearing or application; circuitous, not leading to aim or result by plainest course or method or obvious means, roundabout, not resulting directly from an act or cause but more or less remotely connected with or growing out of it (Black's Law Dictionary, 6th edition). ...

Official income tax receipts are issued for contributions made to the Party. 2) Its governing documents are XXXXX, which has been adopted as XXXXX and the XXXXX[.] 3) The XXXXX is an incorporated entity, XXXXX[.] 4) The Party promotes its principles by: disseminating information through written materials, public meetings, advertising and other means, supporting and endorsing candidates for office in federal provincial territorial and local elections, establishing local associations to provide assistance to candidates and affiliates in connection with ballot access and other activities, organizing volunteers and regularly holding conventions. 5) The governing body of the Party is the Executive Committee. ...

Work has commenced in connection with various matters pertaining to the Project, including the construction of the Yard Facility. ...

" •   "All money to be paid under the Agreement, including all costs, charges, disbursements and expenses in connection with the completion of the purchase of the Property were provided and continue to be provided by XXXXX- XXXXX hereby acknowledges and declares that they hold the Agreement and any interest in the Property as bare trustee for XXXXX and that they will hold all such interests in the Agreement and in the Property as bare trustee for such persons to whom XXXXX shall... lawfully transfer, assign or otherwise convey their beneficial interests, in such manner as they see fit, provided written satisfaction thereof is provided to XXXXX[.] 18. ...

The XXXXX states that the XXXXX objects are, inter alia: (a) to carry on, without pecuniary gain to its shareholders, objects of a social welfare, civic improvement, pleasure or recreation (including sporting) nature and to establish, develop, maintain, operate, improve, enhance, repair, renovate and support (including by subsidizing costs that may otherwise be incurred) XXXXX and programs or services used or useful in connection therewith; and XXXXX (i) XXXXX (ii) XXXXX (iii) to the extent that the XXXXX income exceeds its administrative costs and the amount required XXXXX, to apply the excess to support XXXXX by payment of or making contributions toward the establishment, development, maintenance, improvement, enhancement, repair, renovation and other operating and capital costs, of whatsoever nature and kind, of or associated with XXXXX XXXXX which are used by XXXXX[.] 4. ...

Subsection 141.1(3) of the ETA provides that to the extent that a person does anything (other than make a supply) in connection with the disposition or termination of a commercial activity of the person, the person shall be deemed to have done that thing in the course of commercial activities of the person. ...

In this connection, we should explain that the GST is applied to the "value of the consideration" for a taxable supply. ...