Search - connection

As stated above, there is no argument in this connection. Oryx agrees that it has to file on an accrual basis and did, as a matter of fact, file on an accrual basis and take the entire sale price in the sum of $373,000 into income in its return. ...

After adding to this loss $386.50 for expenses incurred during the year 1962 in connection with the practice of his profession, he sought to have the total of $6,902.89 carried back to the year 1961 against his substantial professional income for that year. ...

Fleming, in connection with the annual financial report which the Minister of Finance makes to Parliament which is commonly called the Budget Address, would you state to the Court whether in advance of the presentation of that address to the House of Commons it is approved by Cabinet?” ...

(a) Falconbridge agreed to pay to Gull Lake $2,500 for an exclusive option to purchase certain mining claims; (b) Falconbridge was to have 60 days to make an examination of the mining claims; (e) Falconbridge during the currency of the option was to have exclusive possession of the mining claims; (d) If Falconbridge before the expiry of the 60 days notified Gull Lake that it wished to proceed with the agreement, a new company was to be incorporated; (e) Upon the incorporation of the new company, Gull Lake and Falconbridge would transfer the mining claims to the new company and, as consideration for the transfer, the new company would allot to Gull Lake 500,000 of its Class ‘‘A’’ shares and would allot to Falconbridge such number of its Class ‘‘B’’ shares as could be purchased, at five cents per share, by a payment equal to $2,500 plus the amount that Falconbridge had expended in connection with the examination of the claims; (f) After the incorporation of the new company, the parties would cause the new company to enter into an agreement with Falconbridge under which Falconbridge would subscribe for shares in the new company on a specified basis and the new company would grant to Falconbridge an exclusive right or option to purchase a specified number of its Class ‘‘B’’ shares; (g) Falconbridge was under no obligation to cause any examination to be made, to expend any moneys or to perform any other act other than the payment of the $2,500. ...

The Minister for Lands [1895] A.C. 425 is cited in this connection as the leading authority. ...

It had to do with taxation under the Finance Act of 1894 which was held to be analogous, not to the Legacy and Succession Duty Acts but to the old Probate Duty Acts, and it was in that connection that Lord Atkinson, on the appeal to the House of Lords, [1910] A.C. 27, at p. 35, cited the Bouwens and Stern cases for the proposition that probate duty would before the passing of the 1894 Finance Act have undoubtedly been payable in respect of the bonds. ...

At the time of the 1966 sale to Grover, Grover wished to continue the use of the name of the appellant in connection with the business for a second reason. There were serious claims outstanding in the courts against Grover in an action brought in connection with its cement business, and the testimony in the record reveals that it was desirable "to make the transfer as inconspicuous as possible" in order not to encourage Grover's adversaries in continuing the [Page 552] litigation, "so long as it was legally binding". ...

In my opinion, in considering the application of subsection 2(5) to the unusual facts of this case, this Court should not feel itself rigidly bound, in interpreting the words “beneficially entitled”, by rules of equity evolved in the courts of chancery in connection with trusts. ... The expression, beneficial use or beneficial ownership or interest, in property is quite frequent in the law, and means in this connection such a right to its enjoyment as exists where the legal title is in one person and the right to such beneficial use or interest is in another, and where such right is recognized by law, and can be enforced by the courts, at the suit of such owner or of some one in his behalf, (p 127-28) The Trustee Acts of eight of the provinces use the phrase “beneficially interested” in the sense of a beneficiary or successor with such an interest as would be recognized and enforced by the courts, someone who, by definition, is competent to seek relief in the event, for example, of default on the part of the executors and trustees of the estate. ...

Southam Inc. is not, unlike a search that may lead to complaints of a penal or criminal nature, applicable to an administrative inspection;   (2)different rules should apply to determine whether a search or seizure made in connection with an inspection pursuant to the ACAD is unreasonable; and   (3)the absence of a warrant does not make the inspectors' requests unreasonable, even though a refusal is subject to a fine (s. 33 ACAD).                      ... Dyment, [1988] 2 S.C.R. 417, La Forest J. stated (at p. 431):   It should be observed, however, that s. 8   of the Charter does not protect only against searches, or against seizures made in connection with searches.  ...

Because in its view s. 462(1)  , at least, applies to the Demand, the connection between the Calgary Branch and National Bank is severed. ... First, it argues that the so-called “Branch Entity Rule” applies to sever any connection between National Bank and the Calgary Branch, such that in issuing the Demand, the ARQ impermissibly compelled the production of documents from a branch outside its territorial jurisdiction. ...