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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. ...

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. ...

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. ...

You confirmed that, to the best of your knowledge, none of the issues described herein is being considered by a Revenue Canada Office in connection with a GST/HST return already filed and none of the issues are under objection or appeal. ...

Although you are requesting an interpretation, your question is in connection with the application of a specific provision of the legislation, as it relates to a clearly defined fact situation. ...

The Producer is an independent contractor in connection with the provision of the Production Services. ...

" A "specified person" in this connection includes a charity that operates a "public lending library. ...

XXXXX is in the business of selling food for human consumption, and does not ordinarily sell or distribute non-food items, except in connection with promotional activities. ...

. * Other: All legal fees in connection with this agreement are for the account of [BCo]. ... On [mm/dd/yyyy], [ACo], [CCo], and [BCo] entered into an Assignment Agreement (Assignment Agreement) which contained the following provisions: * Pursuant to the Term Sheet, [ACo] agrees to make certain loans and advances to [BCo], subject to the terms and conditions of the Term Sheet (the “Credit Facilities”); * Pursuant to terms of the Term Sheet, [ACo] has the discretion as to the entity that will enter into the loan arrangements with [BCo] and fund the advances made to [BCo] pursuant to the Term Sheet; * [ACo] has designated [CCo] as the Lender under the Term Sheet; * For consideration of $[…] paid by [CCo] to [ACo], [ACo] assigns to [CCo] all of its right, title and interest in the Term Sheet and the Credit Facilities. * [ACo] represents that the Term Sheet is in full force and effect and unamended and [ACo] has not knowingly discharged [BCo] from the Term Sheet or assigned any rights or obligations under the Term Sheet; * [CCo] accepts the assignment of [ACo’s] rights and obligations in the Term Sheet and indemnifies [ACo] from any claims by [BCo] arising in connection with the Term Sheet or the performance of the Lender’s obligations under the Term Sheet; * [BCo] acknowledges that it has taken notice of the assignment and expressly consents to it. * The Assignment Agreement sets forth the entire agreement and understanding among the parties with respect to the subject matter and supersedes any prior agreements or understandings, whether oral or in writing. ...