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Tires and Tubes: (iii) Tires in whole or in part of rubber for automotive vehicles of all kinds, including trailers or other wheeled attachments used in connection with any of the said vehicles—two cents per pound. ... The point for determination in connection with the claim for excise tax is a little different from that involved in the question of the liability for sales tax. ...

If they are, and if section 219 of the Customs Act were the only enactment to be considered in connection with the complaint brought against the appellant, I would hold, on the authority of The King v. ... It is to be observed however that while in section 219 of the Customs Act and in section 207 of the Criminal Code the word “knowingly” is used in the definition of the offence, the Customs Act contains a section (not to be found in the Criminal Code in connection with section 207), namely section 264, dealing specially with the burden of proof. ...

The selling part of the non-ferrous metals operations was carried on under the name ‘‘ National Metal Company” by Frankel Brothers Ltd. in its time and by the appellant in its turn, and both made use of a registered trade mark consisting of the letters ‘‘N.M.C.’’ and also of the word “National” in connection with the products. ... Each of the remaining three operations had separate portions of this area where the machinery and equipment used in connection with them were located and the processing of the materials was carried out. ... Not only were the areas and equipment of these operations separate, but the equipment of one was neither used nor usable in connection with any of the other operations. ...

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. ... I agree with the respondent that, in Glover, the proceedings in question had no connection whatsoever with the administration or enforcement of the Income Tax Act.  ...

Here, there is some question as to the presence of both federal and provincial undertakings, requiring careful consider­ation of the connection between this subsidiary opera­tion and the core undertakings. ... Another, and far more important factor in relat­ing the undertakings, is the physical and opera­tional connection between them. Here, as the judgment [Page 135] in Montcalm stresses, there is a need to look to continuity and regularity of the connection and not to be influenced by exceptional or casual factors. ...

He agreed to pay all expenses incurred in connection with the incorporation of the company and the sale of its shares and also agreed to pay for such clerical, bookkeeping and office facilities as it might require for its ordinary business. ... Commissions were paid by the appellant to his agents in connection with the obtaining of these leases in the same way as they were paid for the obtaining of memberships in Farmers Mutual. ... It has already been mentioned that in his evidence Riddle said, respecting his intention in connection with these leases, that they did not know what they would do with them, that he had tried to get McQueen and Mewburn to take them, but that they did not want them. ...

The following profits shall not be liable to taxation under this Act:— (b) the profits of a profession carried on by an individual or by individuals in partnership if the profits of the profession are dependent wholly or mainly upon his or their personal qualifications and if in the opinion of the Minister little or no capital is employed: Provided that this exemption shall not extend to the profits of a commission agent or person any part of whose business consists in the making of contracts on behalf of others or the giving to other persons of advice of a commercial nature in connection with the making of contracts unless the Minister is satisfied that such agent is virtually in the position of an employee of one employer in which case this exemption shall apply and in any case the decision of the Minister shall be final and conclusive.” ... He is not a commission agent, nor, aS we have seen, does his business consist in the making of contracts on behalf of others, nor in the giving to other persons advice of a commercial nature in connection with the making of contracts. ... (b) the profits of a profession carried on by an individual or by individuals in partnership if the profits of the profession are dependent wholly or mainly upon his or their personal qualifications and if in the opinion of the Minister little or no capital is employed: Provided that this exemption shall not extend to the profits of a commission agent or person any part of whose business consists in the making of contracts on behalf of others or the giving to other persons of advice of a commercial nature in connection with the making of contracts unless the Minister is satisfied that such agent is virtually in the position of an employee of one employer in which case this exemption shall apply and in any case the decision of the Minister shall be final and conclusive;...’’ ...

These sheets from time to time contained notices of dividends, annual meetings and the loss of certificates, in connection with companies whose stock was listed on the Exchange. ...

Therefore, it is not relevant in determining whether the respondent comes within the definition that much of its efforts were devoted to work in connection with properties outside of Canada and in connection with properties in which it had only a share-holding interest in the company owning such properties. ...

Proceedings there had been brought against the company to restrain it from using certain ordinary descriptive words in connection with the sale of its products and the expenses had been incurred in successfully resisting them. ... Kellogg Co. of Canada Ltd., [1943] S.C.R. 58: [1943] C.T.C. 1, the respondent company had incurred legal expenses in defending a suit brought against it for an injunction to restrain the alleged infringement of certain registered trade marks of the appellant by the respondent in the use by the latter of certain words in connection with the sale of some of its products. ...