Search - connection

In order for the exemption to apply, it must be evident that there is some connection between the supply of the instruction or tutoring in question, and the curriculum designated by a school authority. ...

If loaded on a laptop, XXXXX can be accessed from anywhere in the world, provided there is an Internet connection. ...

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. ...

It is the Canada Customs and Revenue Agency's position that there must be more than a mere indirect or incidental connection between a service and the underlying property to be considered "in respect of" the property for purposes of the exclusions in sections 7 and 23 of Part V of Schedule VI to the Act. ...

There is no connection to serving sizes listed on the Nutrition Facts label on the packaging for the purposes of Health Canada labelling requirements. ...

Furthermore and pursuant to subsection 211.1(1), a specified supply is defined as a taxable supply of intangible personal property (Footnote 2) or a service other than: (a) a supply of intangible personal property that (i) may not be used in Canada, (ii) relates to real property situated outside of Canada, or (iii) relates to tangible personal property ordinarily situated outside of Canada; (b) a supply of a service that (i) may only be consumed or used outside of Canada, (ii) is in relation to real property situated outside of Canada, or (iii) is rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a country other than Canada or that is in the nature of an appeal from a decision of a court or other tribunal established under the laws of a country other than Canada; (c) a supply of a service that is deemed under subsection 180.1(2) to have been made outside Canada; (d) a supply of a service (i) made to a person in connection with a supply of short-term accommodation made to the person, and (ii) the consideration for which represents a booking fee, administration fee or other similar charge; and (e) a prescribed supply (currently, no supplies have been prescribed). ... Subsection 211.11(2) provides that an indicator obtained in connection with a supply is classified for the purposes of section 211.11 as: (a) a Canadian indicator in respect of the recipient of the supply if the indicator reasonably supports the conclusion that the usual place of residence of the recipient is situated in Canada; (b) a foreign indicator in respect of the recipient of the supply if the indicator reasonably supports the conclusion that the usual place of residence of the recipient is situated outside Canada; (c) a participating province indicator in respect of the recipient of the supply if the indicator reasonably supports the conclusion that the usual place of residence of the recipient is situated in a participating province; and (d) a non-participating province indicator in respect of the recipient of the supply if the indicator reasonably supports the conclusion that the usual place of residence of the recipient is situated in a non-participating province. ... The supplier does not obtain any other information about the recipient in connection with the supply, including any evidence that the recipient is registered for the GST/HST under the regular GST/HST regime. ...

We note that you have indicated that the jurisprudence in connection with the Income Tax Act has held that partners of a partnership are considered to carry on the business of the partnership; however, under the ETA, rules pertaining to the activities of partnerships are provided under section 272.1 and therefore, reference must be made to those provisions as discussed above to determine whether a partner acts on account of a partnership or on its own account. ... This determination will be generally 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. ...

An automobile is defined in the ITA as (a) a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and 8 passengers, but does not include (b) an ambulance, (b.1) a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police, (b.2) a clearly marked emergency medical response vehicle that is used, in connection with or in the course of an individual's office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics, (c) a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals, (d) except for the purposes of section 6, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals, and (e) a motor vehicle (i) of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income, (ii) of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income, or (iii) of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are (A) described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii), and (B) at least 30 kilometres outside the nearest point on the boundary of the nearest population centre, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year; The ITA also defines a motor vehicle as an automotive vehicle designed or adapted to be used on highways and streets but does not include a trolley bus, or a vehicle designed or adapted to be operated exclusively on rails. ...

It states: "commercial activity" of a person means a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply; [...] ... [in connection with the contest] suggests that the two activities share the same location, procedures, products, customers, employees, equipment, etc. ...

.], the Claimants must: (i) apply for all utilities and pay for all utility charges in connection with the Lot or any building or structure located on the Lot; (ii) keep the house and all buildings and structures on the Lot in an ordinary state of cleanliness and a good state of repair, fit for habitation; (iii) provide the Landlord with the right to enter upon the Lot and to enter any and all buildings and structures located on the Lot to inspect the state of repair and to make any necessary repairs or alterations. ... A "mobile home" is defined by subsection 123(1) to mean a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete plumbing, electrical and heating facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use. ...