Search - connection

They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ... Savage were not in relation to or in connection with her employment. As Mr. ...

Section 12 reads as follows: "12. (1) In computing income, no deduction shall be made in respect of (a) an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from property or a business of the taxpayer, (b) an outlay, loss or replacement of capital, a payment on account of capital or an allowance in respect of depreciation, obsolescence or depletion, except as expressly permitted by this Part, (c) an outlay or expense to the extent that it may reasonably be regarded as having been made or incurred for the purpose of gaining or producing exempt income or in connection with property the income from which would be exempt.” ... No doubt there is in fact a causal connection between the purchase of the stock and the benefits ultimately received; but the statutory language cannot be extended to such a remote consequence; it could be carried to any length in a chain of subsidiaries; and to say that such a thing was envisaged by the ordinary expression used in the statute is to speculate and not interpret. ... Section 11, as amended in 1949 and 1950, so far as relevant reads: "(1) Notwithstanding paragraphs (a), (b) and (h) of subsection (1) of section 12, the following amounts may be deducted in computing the income of a taxpayer for a taxation year: (c) an amount paid in the year or payable in respect of the year (depending upon the method regularly followed by the taxpayer in computing his income), pursuant to a legal obligation to pay interest on (i) borrowed money used for the purpose of earning income from a business or property (other than property the income from which would be exempt), or (ii) an amount payable for property acquired for the purpose of gaining or producing income therefrom or for the purpose of gaining or producing income from a business (other than property the income from which would be exempt), or a reasonable amount in respect thereof, whichever is the lesser;’’ Section 12 reads in part: "‘(1) In computing income, no deduction shall be made in respect of (a) an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from property or a business of the taxpayer, (b) an outlay, loss or replacement of capital, a payment on account of capital or an allowance in respect of depreciation, obsolescence or depletion except as expressly permitted by this Part, (c) an outlay or expense to the extent that it may reasonably be regarded as having been made or incurred for the purpose of gaining or producing exempt income or in connection with property the income for which would be exempt,” By reason of the provisions of Sections 27 and 127 (1) (n) the dividends received by the appellant from the Macdonald company did not constitute taxable income in its hands. ...

It purchases from companies with which it has no connection all its raw metals at the market and has always avoided speculation in their price as it seeks to make a profit entirely from their fabrication. ... In the United States Fifo had been in use for years and efforts to secure permission from the taxing authorities to use the Lifo method in connection with such industries as The American Brass Company did not succeed until 1938. ... Of course, it had no relation at that time to taxation because no one even thought of taxation in connection with this but the company was definitely disturbed about their profit showing and they were definitely disturbed about the amount of inventory profits that were shown. ...

Applying this approach, Prowse J.A. concluded—correctly in Southam Inc.’s submission—that, absent exceptional circumstances, the provisions of s. 443 of the Criminal Code, which extends to investigations of Criminal Code offences the procedural safeguards the common law required for entries and searches for stolen goods, constitute the minimal prerequisites for reasonable searches and seizures in connection with the investigation of any criminal offence, including possible violations of the Combines Investigation Act. ... As to the further requirements cited by Prowse J.A. and amplified on by Southam Inc., the appellants implicitly deny that an easy parallel can be drawn between the offences set out in the Criminal Code and those created by the Combines Investigation Act so as to justify invoking the procedural safeguards in s. 443 as the proper standard of reasonableness for searches and seizures by the authorities in connection with these latter offences. ... Justice Stewart rejected any necessary connection between that Amendment and the notion of trespass. ...

It purchases from companies with which it has no connection all its raw metals at the market and has always avoided speculation in their price as it seeks to make a profit entirely from their fabrication. ... I did not hear their evidence. ’ ’ In the United States Fifo had been in use for years and efforts to secure permission from the taxing authorities to use the Lifo method in connection with such industries as The American Brass Company did not succeed until 1938. ... Of course, it had no relation at that time to taxation because no one even thought of taxation in connection with this but the company was definitely disturbed about their profit showing and they were definitely disturbed about the amount of inventory profits that were shown.” ...

Paragraph 4 (entitled "‘LIEN’’) provides that "‘the right, title, ownership and property of, in and to all Firestone Products.... ordered by the Distributor from the Company or shipped by the Company to the Distributor shall be and remain in the Company notwithstanding delivery, either actual or constructive, of the said Firestone Products or any part thereof to the Distributor so long as the same or any part thereof shall remain in the said warehoused stock and shall not have been bona fide sold or otherwise disposed of to dealers or consumers in accordance with the terms and provisions hereof. ’ ‘ The Distributor may, subject to the terms, provisos, condi- tions and agreement ‘‘resell in the usual and ordinary course of his business, but not otherwise, any of the Firestone Products delivered or to be delivered by the Company provided, however, that no article shall be sold by the Distributor at a price less than the list price established from time to time by the Company.... less such discounts as may be authorized from time to time in connection with the prices so fixed or to be fixed by the Company. ... The Distributor may, subject to the terms, provisos, conditions and agreement herein contained resell in the usual and ordinary course of his business but not otherwise any of the Firestone Products delivered or to be delivered by the Company provided, however, that no article shall be sold by the Distributor at a price less than the list price established hereafter from time to time to be established by the Company as the list price for the sale thereof by the Distributor less such discounts as may be authorized from time to time in connection with the prices so fixed or to be fixed by the Company. ... In this connection there remains but to add that the carrying out of the agreement strengthens the above conclusion, particularly the fact that in the general financial balance of the Company the goods warehoused with the Distributor are included on the asset side under the heading of ‘"inventories”. ...

There is still another provision to be noticed and that is subparagraph (i) of paragraph 1 by force of which the Company covenants that, "‘(i) Costs and expenses to be deducted from the Sixty- seven (67%) per cent of production or Sixty-seven (67) units of production as herein set out shall be all costs, charges and disbursmements in connection with the producing of the well and obtaining production therefrom, after the well has been brought into production, and in particular shall include the cost or price of production equipment such as storage tanks, separators, pump lines, boilers, pumps, meters, gauges, and all other appliances incidental to profitable production of the said well and installing, setting up and equipping the same, also insurance, taxes, rates, assessments nor/or hereafter levied, labour, and a reasonable charge for management, also including the cost of marketing in the event of the Operator being unable to sell the production wholesale.” ... Head’s agreement is dated the 7th of June and he was to proceed to drill a well and the consideration he was to receive by article 21 of the agreement was $15,000 in cash and a further sum of $15,000 in respect of which the article provides as follows: " " The remaining balance, namely, Fifteen thousand ($15,000.00) Dollars is to be paid out of the sale of production at the rate of Two Thousand (2,000.00) Dollars per month, but not to exceed forty per cent (40%) of the net production coming to the Owner after the payment of all royalties in connection with the said wells.’’ ... The balance of the contract price, that is, a further sum of $15,000, was to be paid "‘out of the sale of production’’ at the rate of $2,000 per month but not in excess of 40% of the net production coming to the company after the payment of all royalties in connection with the said well. ...

It was anticipated that lower rents and property taxes would attract tenants from downtown. 6 The duties assumed by Canderel in connection with the development of the project were wide-ranging, and included marketing, advertising, and negotiation of leases (subject to written approval and execution by the owners), among other things. ... Ontario (Minister of Revenue), [1988] 2 S.C.R. 175 (S.C.C.), at p. 189, were interpreted as “rejecting both the need for a causal connection between a particular expenditure and a particular receipt, and the suggestion that a receipt must arise in the same year as an expenditure is incurred.” 17 In response to the Minister's argument that matching should have been employed in this case because it gave a better picture of Canderel's true income, Brulé J. observed that although accounting theory may be helpful in considering the appropriate treatment of income for tax purposes, it is not determinative. ... In this connection, she relied on Symes for the proposition that the determination of profit for tax purposes is a question of law, to be determined in accordance with “well accepted principles of business (or accounting) practice” (at p. 257), unless they run counter to an express statutory provision or a principle of tax law. 24 Thus, Desjardins J.A. identified the key question as assessing which method most accurately shows the taxpayer's actual profit. ...

This framework is notably absent in connection with production orders. ...   [30]                           A review of the history preceding the creation of the production order scheme is significant in discerning what the legislature’s intention was in connection with compensation for compliance.  ...   [60]                           I accept Telus’ concern that because of the nature of its business, it will necessarily be the object of repeated production orders but, as an American court observed in connection with banks, another entity from whom requests for information are routinely sought, such requests are neither unanticipated nor aberrational:   Any further expenses incurred in connection with this investigation and examination of these records, such as the salary of employees that may be necessarily assigned to this project, are expenses to be borne by the bank. ... ...

While the requirement is not stringent, there must be some connection between the factors relied on by the officer and the suspected breach of the Act.  Without such a connection, customs officers would have power to stop arbitrarily.  ... None of the factors listed by the officer have any connection with an infringement of the Customs Act  , or any other law.  ...