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Work expended on or in connection with property realized [15] From acquisition, no work was expended in connection with either property. ...

If the taxpayer generates sales from commercial activity and reports these sales as income (the taxpayer reported sales of at least $5,000.00 in 2010, sales in excess of $50,000.00 in 2011, and will report significantly higher sales in 2012) and if the taxpayer can establish that the ITC’s are not in connection with exempt supplies (which the taxpayer has established), then the ITC’s are entitled to be claimed as against the commercial activity of the taxpayer without CRA improperly denying the ITC’s or without CRA searching for a specious rationale for denying the ITC’s. It is an untenable position on the part of CRA to suggest that all GST/HST collected in connection with the taxpayer’s commercial activity must be paid to CRA but the ITC’s incurred by the taxpayer should be disregarded. ...

On the test of control, I believe that test favours employment over Shelley being an independent contractor. [12] With regard to the ownership of the tools, my first reaction is that tools were never thought of in connection with services like this. ... One does not think of tools in connection with childcare but, if the word is to be given a broader meaning, that is the properties that would permit a service to be rendered, those personal properties would be dishes and cutlery to feed the children, a stove to warm their food, toys with which they played, diapers for infant children because they are necessary items for the care of a very small child, a van to transport the children if they are to be taken on outings of any kind. ...

Gauthier, 2006 FC 639     Date: 20060524 Docket: IT A-872-01 Citation: 2006 FC 639 In the matter of the Income Tax Act,    - and-   In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following acts: the Income Tax Act, Canada Pension Plan and the Employment Insurance Act,   AGAINST: GUY GAUTHIER Judgment debtor   and MARCEL GAUTHIER   Opposing party     REASONS FOR ORDER   PROTHONOTARY MORNEAU   [1] A ruling is to be rendered in this case on an opposition brought under article 597 of the Code of Civil Procedure (C.C.P.) by the opposing party, Marcel Gauthier, against the seizure on October 10, 2001, of a building located at 55 Noble Street in the city of Waterloo (the building). [2] The opposing party, who is the brother of the judgment debtor, is seeking the cancellation of the seizure made in this case on the grounds that he is the real owner of the building and that his brother is only the lessee of the building, as is shown in certain documents. [3] Meanwhile, the judgment creditor vigorously contests this allegation by the opposing party and submits that at all relevant times the opposing party (as well as several of the judgment debtor’s acquaintances) were only front men for the judgment debtor in connection with transactions concerning the building. ... The lease apparently signed with his brother (the judgment debtor) on August 11, 2001, was also filed as Exhibit O-4. [7] The seizing creditor examined the opposing party on this first affidavit on October 18, 2002. [8] In spite of this situation and with the consent of the seizing creditor and of this Court, as a complement to the motion record filed on March 17, 2003, the opposing party filed an affidavit dated March 10, 2003, to which was annexed a series of exhibits, O-5 to O-17. [9] By this affidavit dated March 10, 2003, the opposing party tried to explain in a manner that is sometimes laborious to follow that he acted as a real owner would have acted in connection with the building. [10] However, some of the affirmations in this affidavit either contradict what the opposing party stated in his examination on affidavit in October 2002 or are not really or clearly supported by the exhibits to which the opposing party refers us. [11] For example, at his examination in October 2002, the opposing party stated that, when the building was purchased in March 2001, there was no lessee present in the building. ...

If a digression, it must not be a non sequitur (something with no logical connection to anything previously said): It must have some bearing on what precedes it, and this connection should be evident to the reader ...

Global"s contemporaneous business records (as accepted by Revenue Canada) in the form of invoices, general ledger statements, trial balances, and accounts receivable statements prepared, inter alia, in connection with the advances made to Tee Vee US, indicate that interest on such advances was being accrued at an interest rate of 16 3/4% in the company"s books. ... The Minister of National Revenue (the "Minister") issued a Notice of Reassessment No. 1261259 dated September 26, 1986 in connection with Global"s 1980 taxation year (the "Reassessment").                           15.      ...

That residence has no direct connection with either the 1982 action or the 1994 action in the Federal Court. Rather the connection is to an assessment upheld by the Tax Court. [17]            Even leaving aside the plain wording of the rule, an order under rule 377, while not injunctive in nature, looks to the test for an interlocutory injunction, as set out, for example, in American Cyanamid Co. v. ...

Turcotte sets out the following reasons to substantiate his refusal of the applicant's request for cancellation: [TRANSLATION] (11) I believe that the penalty should not be cancelled since the applicant did not prove that its failure to pay the outstanding DAS was closely connected to the painful ordeal that its representative went through; (12) The fact is that at all material times, the applicant continued to carry on its operations and never failed to make the regular monthly DAS; (13) Only the DAS subsequent to the declaration of the two $500,000.00 bonuses were not paid; (14) Moreover, since a partial payment of $60,000.00 was received on July 9, 1999, in connection with the outstanding DAS, which payment was accompanied by a letter from the company's accountant, it appears that the applicant was not incapable of handling the management of its operations, as set out in that letter attached hereto as Exhibit 6 to my affidavit; [17]       The letter in question, dated July 9, 1999, reads in part as follows: [TRANSLATION] This letter is to inform you that the tax payable for the above-mentioned period is $272,057.16. ... Dubeau was able to continue to meet his tax obligations in connection with the regular monthly DAS. ...

In accordance with the authority contained in subsection 230(3), quoted above, you are hereby required to keep the following books and records in connection with your business:- A Balance Sheet as at December 31, 1997 and annually thereafter.- A General Ledger which contains the year to year transactions of the corporation.- A Receipts and Disbursements journal which details the sources and applications of funds for the corporation and totals them for proper inclusion in the General Ledger.- Records of accounts receivable which detail outstanding loan balances and accrued interest payments which are due.- Bank statements and cancelled cheques for all company accounts.- Statements and transaction records for all company investment accounts.- Proper vouchers to support all expenditures. ... The records of Roberts Properties Inc. in connection with all the business dealings where the applicant is a partner with Roberts Properties Inc.      5.      ...

  [5]                The evidence gathered by CRA in its audit demonstrates that the applicants had indicated in connection with several applications for financing that each of them earned significant employment revenues from a group of family-owned companies operating a chain of restaurants known as “California Sandwiches” in several of the 2004 to 2011 taxation years. ... Papa were allegedly advanced well before the mortgages were granted; •           the applicants have not filed tax returns for any of the taxation years 2004 to 2011 but had significant net worth and expenses and had represented several times in connection with obtaining credit that they earned employment income, as discussed above; •           there were several large unexplained deposits and withdrawals in the applicants’ Canadian bank and brokerage accounts that Mr. ...