Search - connection

Vicarious liability is generally appropriate where there is a significant connection between the creation or enhancement of a risk and the wrong that accrues therefrom, even if unrelated to the employer’s desires.  ... Strother, a tax lawyer in the firm Davis & Company, a partnership (also referred to as “Davis”), acted as Monarch’s lawyer in connection with this business; indeed, in the mid-90s Monarch was Strother’s biggest client.   121                  Effective October 1997, the government ended the tax-shelter scheme by introducing new Matchable Expenditures Rules.  ... Boughton & Co., [1991] 3 S.C.R. 534, the majority, per La Forest J.,  rejected full equitable compensation in favour of the tort measure of damages for deceit, while the dissent, per McLachlin J., insisted on a causal connection between the wrongdoing and the equitable compensation awarded. ...

However, as Lamer C.J. observed in Delgamuukw, “aboriginal rights ... fall along a spectrum with respect to their degree of connection with the land” (para. 138).  ... General trading rights lack an inherent connection to a specific tract of land.  ... M'Intosh, 21 U.S. (8 Wheat.) 543 (1823), was decided almost 170 years ago.   170       In this connection, the respondent also referred us to Watt v. ...

Rather, said [Page 266] Lord Radcliffe, referring in Caffoor at p. 601, to the Hoy stead case: …the attention of the Board was wholly occupied with a discussion of what is quite a different issue in connection with estoppel, whether there can in law be estoppel per rem judicatam in respect of an issue of law which, though fundamental to the issue, has been conceded and not argued in an earlier proceeding. ...

The question has usually been considered in connection with conveyances and leases and the rule against perpetuities, and it has been held that the option is too remote if it can be exercised beyond the perpetuity period. ...

(f) where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for the taxpayer’s employer, and   (i)       under the contract of employment was required to pay the taxpayer’s own expenses,    (ii)      was ordinarily required to carry on the duties of the employment away from the employer’s place of business,   (iii)     was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and   (iv)     was not in receipt of an allowance for travel expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing the taxpayer’s income,   amounts expended by the taxpayer in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts referred to in subparagraph (iii) and received by the taxpayer in the year) to the extent that those amounts were not   (v)   outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (j),                                                                   ...   ...

In 1951, nothing else was done in connection with these liabilities. The question, therefore, is whether in these circumstances a trader who in one year has incurred a debt in foreign currency and has left it wholly unpaid through- out the following year, is taxable under the Income Tax Act by reason of the single fact that its liability in terms of Canadian currency has decerased during that subsequent year as the result of the change downwards in exchange rates. ...

This appeal only deals with the transit facilities, since no issue of exempt supply arises in connection with roadway construction.  ...

In Godson v The Corporation of the City of Toronto (1890), 18 SCR 36, the council of the City of Toronto, pursuant to The Municipal Act, RSO 1887, c 184, passed a resolution directing a county court judge to inquire into dealings between the City and persons who were, or had been, contractors for civic works, and to ascertain if the City. had been defrauded out of public moneys in connection with the contracts. ...

Rand J. stated, at p. 726:   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.   ...

The objects for which the Company is established are:— (1) To purchase, take on lease, or otherwise acquire and hold any lands, timber lands or leases, timber claims, licenses to cut timber, rights of way, water rights and privileges, foreshore rights, wharves, saw mills, factories, buildings, machinery, plant, stock-in-trade, or other real and personal property, and equip, operate and turn the same to account, and to sell, lease, sublet or otherwise dispose of the same, or any part thereof, or any interest therein. (2) To purchase, lease, hire, build, and operate saw mills and other mills and factories for the manufacturing of lumber and sale of lumber, shingles, boxes, blinds, sash and furniture, and any other articles of which wood shall form a component part. (3) To carry on the business of saw mill proprietors and merchants and manufacturers of and dealers in timber and lumber of all kinds. (4) To construct dams and improve rivers, streams and lakes, and to divert the whole or part of the water of such streams and rivers as the purposes of the Company may require. (5) To catch, purchase, preserve, sell and deal in seals, and seal skins, and all kinds of fish, and the products thereof, respectively; to acquire, erect and operate fish canneries; and to purchase, sell and trade in general merchandise. (6) To carry on all or any of the businesses of dealers in furs, skins and fish, exporters and importers, carriers by land and water, warehousemen, wharfingers and general traders and merchants. (7) To construct, carry out, acquire by purchase or otherwise maintain, improve, manage, work, control and superintend any trails, roads, railways, tramways, bridges, reservoirs, watercourse aqueducts, wharves, saw mills, electrical works, telephones, factories, warehouses, ships, vessels, fishing and other boats, and other works and conveniences which the Company may think directly or indirectly conductive to any of these objects, and to contribute or otherwise assist or take part in the construction, maintenance, development, working, control and management thereof. (8) Generally to purchase, take on lease, hire, or other- wise acquire any real and personal property, and any rights and privileges which the Company may think necessary or convenient for the purposes of its business. (9) To use water, steam, electricity, or any other power now, or hereafter to become known as a motive power or in any other ways for the uses and purposes of the Company. (10) To acquire, operate, and carry on the business of a power company under Part IV of the Water Clauses Consolidation Act, 1897. (11) To acquire and carry on all or any part of the business or property, and to undertake any liabilities of any person, firm or association, or Company, possessed of property suitable for the purposes of this Company, or carrying on any business which this Company is authorized to carry on, or which can be conveniently carried on in connection with the same, or may seem to the Company calculated directly or indirectly to benefit the Company, and as the consideration for the same to pay cash or to issue any shares, stocks or obligations of this Company. (12) To enter into partnership or into any arrangement for sharing profits, union of interests, co-operation, joint adventure, reciprocal concessions, or otherwise, with any person or company carrying on, or engaged in, or about to carry on or engage in, any business or transaction which this Company is authorized to carry on or engage in, or any business or transaction capable of being conducted so as directly or indirectly to benefit this Company; and to lend money to, guarantee the contracts of, or otherwise assist any such person or Company, and to take or otherwise acquire shares and securities of any such Company, and to sell, hold, re-issue, with or without guarantee, or otherwise deal with the same. (13) To sell or dispose of the undertaking of the Company, or any part thereof, for such consideration as the Company may think fit, and in particular, for shares, debentures, or securities of any other Company having objects altogether, or in part, similar to those of this Company. (14) To promote any Company or Companies for the purpose of acquiring all or any of the property and liabilities of this Company, or for any other purpose which may seem directly or indirectly calculated to benefit this Company. (15) To borrow or raise money for any purpose of the Company, and for the purpose of securing the same and interest, or for any other purpose, to mortgage or charge the undertaking, or all or any part of the property of the Company, present or after acquired or its uncalled capital, and to create, issue, make draw, accept and negotiate perpetual or redeemable debentures or debenture stock, promissory notes, bills of exchange, bills of lading, warrants, obligations and other negotiable and transferable instruments. (16) To take or otherwise acquire, and hold shares in any other Company having objects altogether or in part similar to those of this Company, or carrying on any business capable of being conducted so as directly or indirectly to benefit this Company. (17) To distribute any of the property of the Company among the members in specie. (18) To sell, improve, manage, develop, exchange, lease, mortgage, dispose of, turn to account, or otherwise deal with the undertaking, or all or any part of the property and rights of the Company, with power to accept as the consideration any shares, stocks or obligations of any other Company. (19) To do all such other things as are incidental or conducive to the attainment of the above objects, or any of them.’’ ...