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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[.] ...

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... ...

With respect to the issue of the relationship between subsections 145(1) and 177(1) of the Act, we do not see any connection between them, neither does one provision override the other. ...

(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". ...

(Section 6.1) •   The term Project Development Costs is defined to mean the costs incurred by the parties or the Venture in connection with the development of the Project, as and to the extent approved by XXXXX[.] ...

Physically, line losses include resistive heat losses in the wires and connections, leakage to the ground through insulation, and reactive power flows caused by motors and other devices with a power factor less than unity. ...

The phrase "in respect of" which is used in the definition of "government funding" in subsection 191.1(1) and in paragraph 191.1(2)(c) requires that there be some connection between the funding received by an organization and the development work that it undertakes. ...

., status reports) made in this connection are for accountability purposes only. ...

XXXXX, has been charging and collecting from XXXXX the GST in connection with the above supply. ...