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Results 211 - 220 of 356 for connection
SCC
Executors of the Late W. E. H. Massey, Deceased v. Minister of National Revenue, [1938-39] CTC 448, [1920-1940] DTC 499-75
The surplus at the 30th of November, 1924, ascertained by deduct- ting from the surplus of the previous year a sum required for an adjustment in connection with subsidiary companies’ stock and adding the net profit for 1924, is given at $818,709.60, and this sum appears in the balance sheet as a credit to profit and loss account. ...
SCC
His Majesty the King v. Noxzema Chemical Company of Canada, Limited, [1942] CTC 21, [1941-1946] DTC 542
That organization had no connection whatever with Bromo Seltzer Limited but was a company engaged in marketing different products. ...
SCC
Joggins Coal Company Limited v. Minister of National Revenue, [1950] CTC 149, [1949-1950] DTC 761
It is this fact alone which gives plausibility to the contention made on behalf of the respondent that the decision of the Minister in connection with the allowances for these years is conclusive and not the subject of appeal. ...
SCC
Dunne v. Quebec (Deputy Minister of Revenue), 2007 DTC 5248, 2007 SCC 19, [2007] 1 SCR 853
Dunne argues that he has no real connection with Quebec, that he has not received income from a business there, and that he has not carried on a business there. ...
SCC
Hodgkinson v. Simms (1994), 117 DLR (4th) 161, 95 D.T.C 5135, [1994] 3 SCR 377
Damages in contract follow the principles stated in connection with the equitable breach. ... However, in my view, on the facts of this case, damages in contract follow the principles stated in connection with the equitable breach. ... Simms billed Olma Bros. for the financial services he was performing in connection with these MURBs. ...
SCC
Minister of National Revenue v. Fitzgerald, [1949] CTC 101, [1949] SCR 453 (SCC)
The notice in connection with this estate does not assume to designate any particular place as the situs of the monies bequeathed. ... The same result necessarily follows in connection with the death of James Kenneth Raeburn and the appeal should therefore be dismissed with costs. ...
SCC
Ciglen v. R., 70 DTC 6118, [1970] SCR 804
[Page 816] The trial judge found as a fact, in connection with the “Kroy-Fulton deal”: At this point, however, I would find as a fact that, at the time of the delivery of the shares to the Bank of Nova Scotia, March 19th, 1956, Ciglen exercised such control over the said shares that it is a reasonable inference he had a beneficial interest in the same. ... Moreover, as the trial Judge found, Ciglen, in his personal amended income tax return for 1956, claimed as a deduction bank inter- [Page 824] est on an overdraft he had been allowed by his bank in connection with his financing of the deal. ...
SCC
Town of Beauport v. Quebec Railway, Light & Power Co. / Quebec Railway, Light & Power Co. v. Town of Beauport, [1945] SCR 16
The town of Beauport desired to have the fares or tolls to be charged by the company in connection with the operation of its motor busses fixed by the provincial board known as the Quebec Public Service Board and the company desired its tariff to be fixed by the Dominion Board of Transport Commissioners. ... Subsequently, the Dominion Railway Act was amended and it was provided that such provincial railway should be a work for the general advantage of Canada, in respect only of the connection or crossing, and certain other matters not here relevant. ...
SCC
Executors of will of Hon. Patrick Burns v. Minister of National Revenue, [1947] SCR 132
Lewis Chipman [14] Further, all the work in connection with this fund is to be performed by the Royal Trust Company as trustee. ... There is nothing to be performed in connection with this trust by the “Burns Memorial Trust”, nor is there a body or entity which could be described as an institution styled the “Burns Memorial Trust”. ...
SCC
Minister of National Revenue v. Merritt, [1942] SCR 269
The other sections of the 1936 Act referred to in section 22 thereof are concerned with matters of an entirely different nature, but, reading section 22 of the 1936 Act in connection with the whole of section 19 of the Income War Tax Act as enacted in 1936 and with the other provisions of the Income War Tax Act, I conclude that the "income" mentioned in section 22 refers (as applicable to section 11) to the income of the taxpayer. ... Therefore, as the distribution in connection with the sale of the Security Loan & Savings Company did not take place until 1937, section 22 of the Act of 1936 should be disregarded for the purposes of this appeal. ...