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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. ...

Some of these were returned to Edmonton for use in connection with conspiracy charges in Alberta which the provincial Attorney General [Page 418] brought. ...

The appellant left Canada in 1923, after having severed all his business connections, and after having made public his intention of ceasing to be a resident of Canada. ...

He said at p. 13:     Finally, the question of solicitor‑client privilege is, in this connection, a troublesome one. ... Much like those formulated in Descôteaux, supra, the following guidelines are meant to reflect the present-day constitutional imperatives for the protection of solicitor-client privilege, and to govern both the search authorization process and the general manner in which the search must be carried out; in this connection, however, they are not intended to select any particular procedural method of meeting these standards.  ...

In this connection, there is the important fact that 98 per cent of all crude oil produced in Saskatchewan is destined for export from the Province either to Eastern Canada or the United States of America. ... This was a test applied, in another connection, by Duff J. (as he then was) in Gold Seal Limited v. ...

After reviewing the scheme of SIMA   and observing that it refers to the GATT in "several key areas", MacGuigan J. concluded, at p. 550, that SIMA   "would appear to involve an acceptance of the whole scheme of the Code, which requires a causal connection between subsidized imports and domestic injury".  ... In the process, the legislature has made clear that neither this Court nor the Federal Court of Appeal is to act as a normal appellate court in connection with the Canadian Import Tribunal's findings.  ...

Under the provisions of the Act, tobacco enters perfectly free into the Province; but the consumer is taxed in connection with the consumption of a commodity which is in the consumer's possession in the Province. ... Perhaps I should in this connection mention s. 7 in addition to the other sections I have referred to. ...

Section 178(1.1) provides: (1.1) At any time after five years after the day on which a bankrupt who has a debt referred to in paragraph (1)(g) or (g.1) ceases to be a full- or part-time student or an eligible apprentice, as the case may be, under the applicable Act or enactment, the court may, on application, order that subsection (1) does not apply to the debt if the court is satisfied that   (a) the bankrupt has acted in good faith in connection with the bankrupt’s liabilities under the debt; and   (b) the bankrupt has and will continue to experience financial difficulty to such an extent that the bankrupt will be unable to pay the debt ... g) de toute dette ou obligation découlant d’un prêt consenti ou garanti au titre de la Loi fédérale sur les prêts aux étudiants, de la Loi fédérale sur l’aide financière aux étudiants ou de toute loi provinciale relative aux prêts aux étudiants lorsque la faillite est survenue avant la date à laquelle le failli a cessé d’être un étudiant, à temps plein ou à temps partiel, au regard de la loi applicable, ou dans les sept ans suivant cette date; [136]                      Also relevant to the scheme is s. 178(1.1): (1.1) At any time after five years after the day on which a bankrupt who has a debt referred to in paragraph (1)(g) or (g.1) ceases to be a full- or part-time student or an eligible apprentice, as the case may be, under the applicable Act or enactment, the court may, on application, order that subsection (1) does not apply to the debt if the court is satisfied that   (a) the bankrupt has acted in good faith in connection with the bankrupt’s liabilities under the debt; and   (b) the bankrupt has and will continue to experience financial difficulty to such an extent that the bankrupt will be unable to pay the debt ...

It must then be determined whether there is a sufficient degree of connection between the activity engaged in and the purpose being pursued, but this is a distinct inquiry involving separate considerations.  ... Nevertheless, though not the “sole” basis for classification, the degree of connection between the activity and the charitable purpose which it furthers must be the primary consideration in the determination as to whether an activity is charitable.   59                                Despite the language of the ITA  , at least one prominent commentator strongly doubts whether such a thing as a “charitable activity” can be said to exist at all:  see M.  ... Revenue Canada considers “substantially all” to mean 90 percent or more (see, e.g., Interpretation Bulletin IT‑486R (December 31, 1987)).   62                                Some question may also arise as to the degree of “sufficient connection” between the activity under scrutiny and the purpose it is meant to serve.  ...

The accused in that case was an American arrested in the U.S. by U.S. authorities on a warrant issued in connection with a Canadian extradition request.  ... He determined that, in the circumstances of that case, there was a real and substantial connection between the criminal prosecution in Canada and the investigation outside Canada in which Canadian officers had taken part.  ... That would fall short not only of Canada’s commitment to other states and the international community to provide assistance in combatting transnational crime, but also of Canada’s obligation to Canadians to ensure that crimes having a connection with Canada are investigated and prosecuted.  ...