Search - connection

In this connection, it is highly instructive to take notice of what a leading authority in the field of trading in stock has to say. ... Having heard rumours that some interesting things were happening in connection with the operations of United Bata Limited and trying to get a piece of the action, they risked their money for this purpose and lost it. ...

Generally speaking, when there is an “appeal” of a judicial character, the tribunal or authority appealed from is not a party except where it has an administrative role in connection with the matter in addition to its statutory power to make decisions. ... This section reads as follows: 62. (6) An appeal to the Federal Court instituted within 2 years after the coming into force of this Act, that is instituted in accordance with Division J of Part I of the former Act and any rules made thereunder as those rules read immediately before the coming into force of this Act, shall be deemed to have been instituted in the manner provided by the amended Act; and any document that is served on the Minister or a taxpayer in connection with an appeal so instituted in the manner provided in that Division and those rules shall be deemed to have been served in the manner provided by the amended Act. ...

In this connection Mr R E Smith, general manager of the appellant company, testified:. in forty years of doing business with the Government we never had a dispute with them, so we paid the additional tax in the spirit of cooperation...”. ... It was apparently prepared for the City of Edmonton in connection with a proposed land assembly. ...

With this end in view the appellant secured an amendment to its memorandum of association to include the following paragraph in its objects: To carry on the business of farming consultants and agricultural consultants and to report on, and undertake research with respect to farming and agriculture and to operate farms in connection therewith. ... There is no question that the engineers employed by the appellant became more skilled in connection with the building of dykes, the placement of pumps therein, effective methods of drainage and that they acquired more knowledge of the hydrology of the lower Fraser River, but no work of an experimental nature was carried on. ...

In this connection counsel for the trustees placed considerable reliance on certain dicta of Lord Denning, M.R., in the recent case of Littlewoods Mail Order Stores Ltd. v. ... Even had I been prepared to hold that this issue of shares falls under Section 1(f) (iiia) [enacted 1962-63, c. 135, s. 1], for reasons similar to those already stated in connection with transfers of the 198 shares, I would have found it necessary to hold that the persons to whom the dispositions were made were the cestuis que trustent of the Chodikoff Trust. ...

Stirling and, in the course of that business, had continuing business relations with Miron et Frères Ltée who was a supplier of material to the appellant and acted as subcontractor to the appellant in connection with some jobs and carried on other jobs with the appellant under joint venture arrangements. ... Clair may have for consulting, design, engineering or other services in connection with the cement plant, excepting those expenses already invoiced and paid), except the rights and obligations under existing. joint venture agreements. ...

:—This is an appeal on behalf of Glenco Investment Corporation from a decision of the Tax Appeal Board, dated June 9,1965, affirming the levy by the Minister of National Revenue of an additional $1,721.84 tax in connection with the above firm’s income returns for the year 1962. ... Clauses 6, 7 and 12 of the indenture next oblige the Lessor to install, “at its own cost’’, in the building, ‘‘an additional three- inch water inlet...’’, ‘‘a six inches drainage pipe below the basement floor level...” plus the requisite surface connection points; and, also, to erect‘ ‘ washroom and toilet facilities in the basement and ground floor level for a total personnel of seventy- five (75) persons together with further facilities on the second floor for a personnel of forty (40) persons, in accordance with the City of Montreal Health Department authorities and the plan hereto annexed’’. ...

There has been difference of opinion on whether the word“ combination” in s. 13(1) requires some “connection” by way of physical relationship or integration or interconnection between farming and the subordinate activity which provides another source of income. Section 3(f) of the Income War Tax Act of 1917, as amended, made reference to “connection” in defining the permissible deductions from income derived from the chief business, trade, profession or occupation of the taxpayer in determining his taxable income. ...

The trip was a business trip the cost of which was claimed as an expense incurred in connection with the appellant company's business. ... The business trip to the Orient was a trip for which the appellant company signed up for business purposes and it should for the following reasons be considered as an expense incurred in connection with the appellant company's business: (a) it was sponsored by the Association de la construction du Québec; (b) it was specifically organized for member contractors of the Association de la construction du Québec; (c) its purpose was to enable participants to attend conferences offered by various construction associations including the Hong Kong builders association, the Thailand builders association, and the Singapore builders association; (d) The conferences were aimed at providing Canadian contractors with information on various techniques used by contractors in the construction industry in the Orient and on the conditions under which contracts are concluded there, particularly with regard to: construction in wetlands; materials used; contractual obligations of contractors; relations and negotiations between contractors and government organizations; negotiations with unions; etc. ...

In one case this latter situation obtained in connection with a mining company, namely the mine in the Republic of Ireland. ... The source and application of capital funds of the respondent in connection with the respondent’s relationship with these companies was also not given in evidence. ...