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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. ...

The only connection between your missionary work and the funder is the similarity of subject matter that allowed your missionary activities to fall within the charitable objects of the Funder. ...

Sections 26 and 27 of the Cannabis Regulations set out the authorized activities of federally licensed producers of cannabis for medical purposes: Licence for Sale for Medical Purposes Authorized activities 26 Subject to the other provisions of these Regulations, a holder of a licence for sale for medical purposes is authorized to conduct those of the following activities that are authorized by the licence: (a) to possess cannabis products; and (b) to sell cannabis products Sale – other than clients 27(1) Subject to subsection (2), a holder of a licence for sale for medical purposes that authorizes the sale of cannabis products is authorized to sell or distribute (a) cannabis products to any of the following: (i) a holder of a licence, other than a licence for cultivation, (ii) the Minister, or (iii) a person to which an exemption has been granted under section 140 of the Act in relation to the cannabis or class of cannabis that is, or is contained in, a cannabis product that is sold or distributed; (b) dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, that are cannabis products, to a holder of a licence for micro-cultivation or standard cultivation; (c) cannabis plants and cannabis plant seeds, that are cannabis products, to a holder of a licence for a nursery; and (d) cannabis products, other than cannabis plants and cannabis plant seeds, to a hospital employee if the employee’s possession of the cannabis product is for the purpose of, and in connection with, their duties. ...

A "commercial activity" is defined under the same subsection to mean, in part, "(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. ...

As part of our review of the above noted ruling, we have also carefully considered and thoroughly reviewed the information and various documents provided by you including the following: • your letters of XXXXX; • the blank sample Finder's Fee Agreement (standard FFA); • the blank XXXXX including XXXXX and related correspondence to that placement; • various signed agreements between XXXXX and the following persons:- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX- XXXXX; • a letter agreement issued by XXXXX confirming payment of a finder's fee to you XXXXX; • a letter from XXXXX referring to a payment of the finder's fee earned in connection with a recent private placement; • a list of XXXXX invoice numbers for finder's fees related to private placement offerings; and • various correspondences between you and certain corporations seeking financing through private placements (Issuers). ...

Subsection 141.01(1) provides that for purposes of section 141.01 an "endeavour" of a person is a business, an adventure or concern in the nature of trade, or the making of a supply of real property (and anything done by the person in connection with making the supply of real property) by the person. ...

A commercial activity also includes 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. ...

This determination will generally be 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. ...

The student is provided with a link on a publicly available platform, such as Zoom or Google, which when accessed facilitates a face-to-face connection between the student and the tutor. ...

Interpretation Given The determination of whether a particular supply is subject to GST/HST requires a detailed review of the facts and circumstances of the transactions which generally includes a review of the written agreement or agreements detailing the actions, responsibilities and obligations of the parties in connection with the supply. ...