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For purposes of paragraph 23(c) of Part V of Schedule VI to the ETA, The Department's administrative position as explained in our Policy Paper P-169, copy enclosed, is that there must be more than a mere indirect or incidental nexus or connection between a service and the underlying tangible personal property, before the supply of the service will be excluded from zero-rating. ... The following guidelines will be applied by the Department to aid in the determination of whether the connection between the service and the tangible personal property is sufficiently direct for the service to be "in respect of" the property for purposes of paragraph 23(c) of Part V of Schedule VI to the ETA: a) Was the service designed, developed or undertaken to fulfill or serve a particular need or requirement arising from or relating to the property? ... If some object comes between the service and the property, the connection becomes increasingly remote. ...

XXXXX states that all federal taxes incurred in connection with the transfer of business assets "... shall be paid by XXXXX and XXXXX and XXXXX and XXXXX and XXXXX shall jointly and severally indemnify the Purchaser from any liability therefor". 7. ... The City considers the purchase as tax-included and has claimed neither input tax credits (ITCs) nor a Public Service Body (PSB) rebate in connection with the purchase. 8. ... The purchaser is not entitled to either a PSB rebate or to an ITC in connection with the amount paid in error. ...

The subsidiary claims a municipal rebate or an input tax credit (ITC) in connection with the GST on the flow-through expenses. ... It is a question of fact whether an entity is entitled to either a rebate or an ITC in connection with a particular payment of GST/HST. ... Public Service Bodies' Rebate Generally, section 259 provides for a public service body rebate in connection with tax paid or payable by the claimant during a particular period. ...

You may sell fuel to these provincial governments exempt of the excise tax if the purchase is for any purpose other than that specified in subsection 68.19(1) of the ETA as follows: (a) resale, (b) use by any board, commission, railway, public utility, university, manufactory, company or agency owned, controlled or operated by the government of the province or under the authority of the legislature or the lieutenant governor in council of the province, or (c) use by Her Majesty in that right, or any agents or servants of Her Majesty in that right, in connection with the manufacture or production of goods or use for other commercial or mercantile purposes. (2) XXXXX is entitled to claim a refund for the excise tax paid on fuel that is subsequently sold exempt to the provinces of Alberta and New Brunswick as per paragraph 68.2(1). (3) XXXXX would be eligible to file Form N15, "Application for Refund/Deduction of Excise Taxes" with the Canada Revenue Agency for the excise tax paid on the fuel that was sold exempt provided that the refund application is submitted within two years of the sale. ...

Although the School's curriculum is modified to fit time and student-level constraints not faced by the school authority, when examined together, the School's curriculum has a direct connection with the XXXXX Language Arts Kindergarten to Grade 9 curriculum designated by XXXXX listed on the XXXXX website. ...

You also raised a question XXXXX about claims for rebates for tax paid in error submitted by insurance companies in connection with the supply of IMEs. ...

6 February 1997 GST/HST Interpretation 11950-1- Cemetery Plots Unedited CRA Tags ETA Sch V, Part VI, 25                                                                         File #11950-1                                                                         Reference 25/VI/V                                                                         February 6, 1997 XXXXX This concerns your memorandum of November 27, 1996, concerning the application of GST to supplies made in connection with human burial in XXXXX XXXXX[.] ...

The fact that XXXXX is 100 percent funded by the provincial government entitles it to claim a 50 percent rebate for any GST paid on purchases made in connection with its exempt activities. ...

It is assumed that none of the issues herein are being considered by a Revenue Canada Excise/GST Office in connection with a GST return already filed and none of the issues are under objection or appeal. ...

. •   The Assignor shall indemnify the Assignee against all claims, demands, losses "... which the Assignee may suffer or incur arising out of or in connection with breaches of the Assignor's obligations... ...