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Specifically, subsection 141.1(3) 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. ...

Such a supply of real property and anything done by the supplier in the course of or in connection with making such a supply is a "commercial activity", unless the supply is an exempt supply. ...

No. 1; (c) reimburse XXXXX for their costs and expenses incurred in connection with the default and settlement of the grandfathered leases, subject to a maximum cash XXXXX section 2.4 and Article 7 of the Settlement Agreement No. 1; and (d) return XXXXX in full satisfaction of any remaining amounts owing b[y] XXXXX under the grandfathered leases per section 3.2 of the Settlement Agreements. 4. ...

Paragraph 141.1(3)(a) provides that to the extent that a person does anything (other than make a supply) in connection with the acquisition, establishment, 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 would reiterate our opinion that if an intermediary uses funds received from a grantor to acquire a supply from a non-profit organization, then it is not appropriate for the non-profit organization to record these amounts as government funding in its financial statements, even if the supply was exempt of the GST. ...

A "mobile home" means "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 recreatinal use". ...

XXXXX agreed that this option or the successive agreement for sale are non-transferable or assignable without the written consent of XXXXX was to be responsible for all property taxes in connection with the Land from the date of the first Agreement. 6. ...

A trailer is not defined in the Act for GST purposes, however, a "mobile home" is defined in subsection 123(1) of the Act as a completed or substantially completed building 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 at that site to be occupied as a place of residence. ...

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;" Taxable Supply "means a supply that is made in the course of a commercial activity;" Firstly, it is established that XXXXX, in the sample information provided, is acting as a self employed contractor of his services. ...

They may be provided in connection with, or further to, the original arrangement but not under the original arrangement. ...