Search - connection

As defined in subsection 123(1), the “organizer” of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention; “convention facility” means real property that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention; and “related convention supplies” means property or services acquired, imported or brought into a participating province by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include (a) transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals, (b) entertainment, (c) except for the purposes of subsection 167.2(1) and section 252.4, property or services that are food or beverages or are supplied to the person under a contract for catering, or (d) property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or services exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient; The Contract states that the Member is responsible for the planning and execution of [the Congress] including providing the necessary equipment, facilities, materials and services to the Organization. ...

However, with the exception of supplies that are paid or reimbursed by a provincial or territorial health insurance plan (such as OHIP), health care services may be taxable or exempt under the provisions of Part II of Schedule V depending on their purpose, as section 1.1 and section 1.2 exclude the following from the exempting provisions of that Part, other than supplies that are exempt under section 9: * Section 1.1 excludes a cosmetic service supply and any separate supply made in connection with a cosmetic service supply that is not made for a medical or reconstructive purpose. * Section 1.2 excludes supplies that are not qualifying health care supplies. ... This would include any separate supply provided in connection with that supply such as the services of an anaesthetist. ...

"RV Site" means a site located on the Lands, served with water, sewage disposal and electrical connections, for the parking and locating of a Recreational Vehicle. ... (iiFootnote 2) The RV Sites are served with water, sewage disposal and electrical connections that are available all year round. 13. ...

Section 1 of the FTA defines a number of terms for purposes of the FTA, including the following: "clear fuel" means fuel that contains no dye or less dye that the minimum quantity established by the Minister; "collector" means a person designated as a collector by the Minister under section 3; "coloured fuel" means fuel which contains dye in a quantity greater than or equal to the amount established by the Minister; "colouring" or "colour" mean, in respect of fuel, the addition to the fuel of dye in the proportion established by the Minister by a person authorized to do so by the Minister; "distributor" means a person who sells special products only and who is designated as a distributor by the Minister; "dye" means chemical substances that are approved by the Minister for the purpose of blending with fuel to make coloured fuel; "dye-point" means a terminal designated by the Minister for the purpose of colouring fuel or a facility that meets the requirements established by the [Minister] for colouring fuel at the facility; "exporter" means a person who takes or causes to be taken out of Ontario fuel in bulk and who is accountable for the tax on the fuel to the jurisdiction into which the fuel is taken; "inter-jurisdictional carrier" means a person who, (a) operates one or more inter-jurisdictional vehicles inside and outside Ontario to which number plates are attached as required by the Highway Traffic Act, or (b) engages in the commercial transportation of goods or passengers inside and outside Ontario and operates for that purpose railway equipment on rails in connection with and as part of a public transportation system;" "Minister" means the Minister of Finance**; and "registered dyer" means a collector or distributor who holds a certificate of registration under the Act as a dyer; "special products" means products prescribed by the Minister as special products. ... Page 1 of Bulletin FT 1-2001 states that coloured fuel is "fuel to which a specific type and quantity of red dye has been added in accordance with the FTA and regulations" and "coloured fuel is exempt from Ontario fuel tax and may be used for non-taxable purposes only" which are purposes other than "to generate power in a licenced motor vehicle; operate a recreational vehicle, personal watercraft, boat or any other machine used or intended to be used principally for the pleasure or recreation of its owner or operator; or propel railway equipment on rails in connection with and as part of a public transportation system. ...

Definition of "mobile home" The term "mobile home" is defined in subsection 123(1) as follows: "... 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 recreational use... ... In summary, a particular unit may qualify as a "mobile home" for GST/HST purposes if it is: (a) comprised of one or more components where (i) each component consists of at least one room or living area, and (ii) the manufacture and assembly of each component is completed or substantially completed prior to being moved to a site, (b) equipped with complete plumbing, electrical and heating facilities, (c) designed to be moved to a site for installation on a foundation and connection to service facilities, (d) to be occupied as a place of residence, and (e) not a travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use. ...

An exception to the above two conditions is where all of the property and/or services included in the tour package are provided or rendered by the person who provides the accommodation and all of the property or services are in connection with the accommodation (e.g., a hotel provides a tour package that includes short-term accommodation, meals and the hotel's golf course green fees). ... Related convention supplies are certain property or services acquired, imported or brought into a participating province exclusively for consumption, use or supply in connection with a convention. ...

" XXXXX also "declares that it has constituted a Trust Fund in connection with the organization and administration of the Long Term Disability Plan x and declares that it shall hold such Trust Fund as Trustee... ... By means of a Trust Agreement, a Trust Fund was established in connection with the organization and administration of the Plan. ...

Out of every grant of territorial lands, section 15 of the TLA deems all mines and minerals whether solid, liquid or gaseous that may be found to exist in, under or on those lands, together with the right to work the mines and minerals and for this purpose to enter on, use and occupy the lands or so much thereof and to such extent as may be necessary for the working and extraction of the minerals; and all rights of fishery and fishing occupation in connection therewith on or around or adjacent to those lands to be reserved to the Crown. 9. ... " Transaction(s) DIAND charges fees for permits issued pursuant to XXXXX or services rendered in connection with the issuance of those permits. ...

Within this letter, "owner" is understood to refer to the owners of the residential condominium units described by the condominium plan registered in connection with the subject condominium.) of the Condominium have the use of the XXXXX and are entitled to the Basic Services Package. 12. ... At that time, this office will conduct further research and analysis in connection with your queries, including the appropriate treatment of the bundle of services contained within the Basic Services Package. ...

For example, an allowance is paid to a retailer upon purchase of a manufacturer's tool kit, but the allowance is intended to promote "how-to" books sold by the same manufacturer; or a manufacturer pays an allowance to a retailer in connection with his purchase of the manufacturer's peas but the retailer uses the allowance to promote the same manufacturer's beans. ... In the circumstance where an allowance is paid by the manufacturer, in connection with the purchase of its peas, and that allowance is used by the retailer to promote the beans of the same manufacturer, the requirements of section 232.1 will be met provided the retailer has acquired the product being promoted (i.e. the beans) exclusively for resale. ...