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(f) a taxpayer's gain or loss from the disposition of (i) a chance to win a prize, or (ii) aI right to receive an amount as a prize, in connection with a lottery scheme is nil; s. 52(4) COST OF PROPERTY ACQUIRED AS PRIZE (4) Where any property has been acquired by a taxpayer at any time after 1971 as a prize in connection with a lottery scheme, he shall be deemed to have acquired the property at a cost to him equal to its fair market value at that time. 2. ... The plaintiff received the sum not as an annuity, but as a prize in connection with a lottery scheme. ... No doubt, the Association could have chosen to fund the prize in another manner; nevertheless, this would not change the character of the moneys received by the winner: it was property acquired in connection with a lottery scheme. ...

It is legal fees incurred in connection with these proceedings, relating to the injunction and contempt of court, which appellant claims to be able to deduct in computing its income. ... The only problem arising in connection with them is as to whether they are amounts which were spent on capital account, the deduction of which is prohibited by paragraph 18(1)(b) of the Income Tax Act.* [1] The trial judge answered this question in the affirmative, because in his opinion these expenses were incurred in order to protect the very existence of the service station. ... With regard to the legal fees incurred by appellant in connection with the charges of contempt of court, the trial judge held that they should be likened to the fees incurred in opposing the injunction proceedings. ...

In that year, the Appellant moved from the city of Kingston, Ontario to the city of Ottawa in connection with his employment and, at that time, he received a certain amount from his employer. ... In each case, the employee received some kind of payment from the employer and the question was whether the amount received from the employer in connection with the move was taxable. ... The Federal Court of Appeal decided that the amounts received by the taxpayers in Hoefele were not taxable because they were basically reimbursements for expenses incurred in connection with a move; those amounts did not enrich the taxpayers from a property point of view. ...

The said words “cost of prosecution” which the “Government bears” are necessarily referable to cost specially incurred in connection with the proceeding it has instituted. ... When acting in the premises, said magistrate and prosecuting officer (who receive their remuneration annually as aforesaid) are doing so merely as part of their regular duties; they were not paid specifically in connection with the prosecution in question. ... [Page 410] The order in council states in terms that “no disbursements in connection with the said prosecution have been made by the Province of Nova Scotia or by the municipality of the county of Halifax.” ...

., land used in connection with his marina business. The 1986 appeal deals with costs incurred in repairing or rebuilding a sea wall and whether the expenditures were of a current nature or of a capital one. ... Were the lots on the plan of subdivision located on the island and used in connection with the marina business, inventory or capital? ... The Court finds that the lots in question were not inventory of the appellant but were lands used by him in connection with the operation of a marina business and accordingly capital assets. ...

in connection with its display and classified advertising, and photographic art work resulting in total deductions of $111,263.50. ... He stated that the preparation of these layouts is quite difficult and that in his opinion the production work in connection with this would occupy at least 60% of their time. ... Defendant. contends that for this section to apply it must be performed “directly” in connection with the manufacturing or processing. ...

The connection between the expense and the income was both direct and immediate. ... The connection, if indeed there is one at all, is simply too remote to allow the deduction of those Fees. ... Rather, the evidence before me supports the lack of connection between the expenses and the professional source. ...

The section of the Income Tax Act which is brought into question, both by the appellant and the respondent, is paragraph 110(9)(b) and the matter at issue is whether the appellant received or did not receive any amount in connection with his employment or function with the University of Manitoba in research work, which would disqualify him under that section. ... In the opinion of the Board, the funds received by the appellant are clearly covered by either one or both sections—as an allowance or a benefit (110(9)(b)(i)), or in connection with income received from an office or employment (110(9)(b)(ii)). ...

Also a second schedule, marked ‘‘ Appendix 1 ’ of purchases and sales covering four pages which were made jointly by Samuel Fabi and his mother in connection with lots 4 and 5 (Brault Farm). ... No evidence was offered as to the extent to which the late Adolorata participated with her son in the real estate activities in connection with the acquisition, subdivision and subsequent sale of lots in 1955 and 1956 as described in Appendix 1. ...

The appeal is confined to paragraphs two and three set forth in what is called "‘Statement of Facts and Recapitulation”, a document served upon the Minister of National Revenue by the appellant and which is found in the documents transmitted to the Registrar of this Court in connection with this appeal. ... The proper assessment should have allowed deduction for expenses in connection with drilling and other development costs. ...