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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. ...

All of the mobile homes are equipped, and have been equipped at all relevant times, with complete plumbing, electrical and heating facilities, and are 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 throughout the year. ...

The Co-op Assoc. has the right to use, install, maintain or repair XXXXX, XXXXX, XXXXX other installations on, XXXXX a Member's Lot or in connection with the supply of any services (including gas, electricity, XXXXX) to the Lot or other parts of the Subject Property and has the right to enter upon the Lot XXXXX. 24. ...

A more qualitative approach may need to be employed to reflect the fact that the principal purpose of [the Financial Institution] in acquiring the technology inputs was the furtherance of its […][sales of financial products] and that acquisition was carried out in connection with the business of making exempt supplies of financial services. […]. ...

Factors that may indicate that a particular recreational unit is a residential unit include: • the recreational unit is designed, or has undergone the alterations necessary, for year-round connection in a permanent way to service facilities such as water, sewer, septic tank, electricity, telephone and cable; • the recreational unit is installed or affixed in a permanent manner, for example, on sonotubes or a cement pad; • the recreational unit is used as an individual's place of residence; • the recreational unit has been modified to add a room, screened porch, deck, car port, skirting, etc.; • the recreational unit is intended to remain affixed to the land for the foreseeable future. ...

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. ...

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. ...

" •   "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. ...

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. ...