Search - connection

Also, in some other cases, the penalty may not be captured by any of the rules in the sense it could fall within the category of "not consideration for a supply" (e.g. penalties imposed by statute not in connection with a supply of property or a service but for violating the law). ... The reason is that the penalty, as described in the agreement, is an amount payable in connection with the supply of insurance by the carrier. ...

Following from this, in order for the exemption to apply, it must be evident that there is some connection or relationship between the supply of instruction or tutoring in question, and the credit course(s) offered by a school authority. Usually, this connection or relationship would not be found with respect to tutoring in matters such as XXXXX or XXXXX XXXXX since, generally, such instruction is too broad to be considered as relating to the specific, relevant subject matter of any particular school credit course(s). ...

CCRA Policy states that there must be more than a mere indirect or incidental connection between a service and the underlying tangible personal property before the supply of a service "in respect of" tangible personal property will be included in the taxable status. ... The specific guidelines identified in CCRA Policy to help in determining whether the connection between the service and the tangible personal property is sufficient for the service to be "in respect of" the property consists of two questions: •   Is the service designed, developed or undertaken to fulfill or serve a particular need or requirement arising from or relating to the property? ...

A designation as a municipality under subsection 259(1) entitles the Corporation to claim a public service body (PSB) rebate at the prescribed percentage of 57.14% in connection with its eligible purchases. ... It will be a question of fact whether the Corporation is entitled to claim and receive a PSB rebate in connection with the GST/HST paid or payable by it on any particular input. ...

As well, CCRA takes the position that the term "funeral services" also includes the following when provided under an arrangement for the provision of funeral services: property or services provided for the care and embalming of the deceased; property or services provided in connection with the funeral rite for the deceased; and the transportation of the deceased. ... In this situation the funeral services all take place off reserve with no connection to a reserve. ...

. […], each shareholder is required to pay to the Syndicate Manager, for each share owned, [fraction] of all […] expenses […] in connection with the maintenance, breeding and promotion of the Horse. […] 17. ... The commercial activity in connection with the Horse takes place in Canada where the Horse is located. ...

For purposes of section 175, in order for the consumption or use of the property or service by the employee to be considered to relate to the activities of the employer, there must be a direct connection between the consumption or use of the property or service and the activities engaged in by the employer. ... There is a clear connection between the property acquired (the rental car) and the activities of the employer, since the car is only being utilized in order for the employee to travel on business. However, in the scenario described in your letter, since a medical or dental service is acquired by an employee in relation to his or her personal health and well-being, there would not be a direct connection between the service and the activities of the employer. ...

Subsection 181(2) describes the tax treatment of reimbursable, fixed dollar coupons accepted in connection with the supply of a good or service. ... Essentially, the rebate must be paid in connection with a non-zero-rated supply of a particular property or a service. ... Similar to subsections 181(2) and (3) and their application to coupons, our interpretive view of the present provisions is that the rebate would need to be paid in connection with a specific non-zero-rated supply of property or a service. ...

.], [FinanceCo] has the right and license to use the current and future respective names, trade-marks, service-marks, copyrights [...] of [Organization B] set out in Schedule [...] solely in connection with the marketing of the credit cards to Members pursuant to the Loyalty Program. 10. Conversely, section [...] of the Agreement states that [Organizations C] have the right and license to use the names, trade-marks, copyrights, service-marks [...] of [FinanceCo] as set out in Schedule [...] in connection with their marketing of the credit cards pursuant to the Program. In this regard, [Organizations C] are not required to pay any amounts to [FinanceCo] in connection with the use of [...] in conjunction with the Loyalty Program. 11. ...

In order for the IM to be able to effect the transactions within the account, the XXXXX provides the IM with a power of attorney as notification to the custodian of the IM's authority to act on the XXXXX behalf in connection with the investment portfolio (account) under the IM's supervision. ... Transaction(s) The relevant portions of the XXXXX Agreement for the XXXXX, XXXXX, as between XXXXX(XXXXX Agreement) and the XXXXX are as follows: •   We XXXXX hereby retain you (IM) to act as an investment manager and portfolio manager effective XXXXX, in connection with the investment portfolio in respect of which we will provide you detailed information by that date. •  ... you will have full discretion as to all investment decisions regarding our investment portfolio under your supervision and you are authorized and required to give instructions to XXXXX... with respect to the purchase, sale, exchange and delivery of securities and cash for our account and disbursements relating thereto. We undertake to promptly notify XXXXX of your authority to act on our behalf in connection with our investment portfolio under your supervision. ...