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The definition of “commercial activity” in subsection 123(1) includes, in paragraph (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…”. ...

29 August 1994 GST/HST Interpretation 1994-08-29[2]- Allowances Paid to Self-employed Staff XXXXX August 29, 1994 XXXXX Subject: XXXXX This is further to your memorandum of December 17, 1993 to XXXXX at Headquarters, requesting a technical review of two contentious issues related to an audit performed on a GST registrant, XXXXX, in connection with the production of XXXXX[.] ...

In connection with this, a question as to who the employer is in this situation, has been raised. 2. ...

"Commercial activity" of a person is defined in subsection 123(1) of the ETA as "(a) a business carried on by the person (other than a business carried on by an individual or a partnership, all of the members of which are individuals, without a reasonable expectation of profit), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in by an individual or a partnership, all of the members of which are individuals, without a reasonable expectation of profit), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (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;". ...

Note that paragraph (c) of the definition of "commercial activity" considers the making of a supply of real property, other than an exempt supply, and anything done by the person in the course of or in connection with the making of the supply to be a commercial activity. ...

The definition of mobile home in subsection 123(1) of the Act has been amended through Bill C-70 which received Royal Assent on March 20, 1997, to mean "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". ...

Furthermore, article XXXXX of the agreement entitles an employee to claim XXXXX per kilometre XXXXX or the use of the employee's personal vehicle for traveling in connection with their employment. 4. ...

. •   The inbound business provides remote land, marine or aeronautical users with the capability to connect a telecommunication circuit from the remote user's terminal to the terrestrial facilities, thereby allowing end-to-end connection to any voice or data location worldwide. ...

The XXXXX has acquired construction services in connection with the construction project it undertook. ...

The XXXXX may provide midwifery services in connection with any other transfer payment agency during the term. ...