Search - connection

The board is an immovable by destination, because of its connection with other exchanges of the system, and with the soil. ... Increase of subscribers there, especially during the peak-hours, required increased service, additional connections. ...

On detachment of the physical connection with the cables and wires, the switchboard and its equipment are easily removable, without injury to the premises. ... Once incorporated in the structures, however, the materials lost that character; and the structures themselves took on the character of immovables. ‘ " Nor does it appear to matter for the present purpose whether the immobilisation of the pipes, poles and wires be attributed to their physical connection with the land in or upon which they are placed, or with the buildings from which they radiate as parts of a distribution system. ...

The said last will and testament contains, among others, a clause relating to the capital and revenue of the estate, which reads as follows: "‘In ease of doubt as to whether assets or liabilities are to be credited or charged to the capital or revenue of my estate, as the case may be, and in all questions and matters of doubt in connection with my estate, the decision of my said Trustee and Executor in such matters shall be final and binding upon all parties interested.’’ ... I must say that I am unable to adopt this view; the agreement in question has not, to my mind, the character of a sale: see in this connection the decision in the case of Mackintosh v. ...

But, if a brewer wishes to indulge in the practice of treating, that is not a reason why he should be allowed a deduction for expenditures made in that connection, in computing his net income derived from his business as a brewer. ... I am inclined also to think that the expenditures made by the appellant cannot be considered a necessary business expense because of the provisions of the Government Liquor Control Act of Manitoba, if indeed they are not expressly or impliedly forbidden by that Act, the sale of beer is so controlled and regulated that expenditures for treating would seem altogether unnecessary because everybody concerned with the trade is exactly upon the same footing; everything in the nature of advertising is severely limited, and no doubt that was deliberately done as a matter of public policy, in connection with this particular trade. ...

Their contention that in the circumstances the interest should not be charged is based upon s. 66 which is in these terms: "‘Subject to the provisions of this Act, the Exchequer Court shall have exclusive jurisdiction to hear and determine all questions that may arise in connection with any assessment made under this Act and in delivering judgment may make any order as to payment of any tax, interest or penalty or as to costs as to the said Court may seem right and proper. ‘‘ It is contended that this provision gives to the Court a discretion to determine whether interest shall or shall not be exacted from the taxpayer. ... The section is merely an enactment conferring upon the Exchequer Court exclusively the jurisdiction of dealing with disputes arising in connection with assessments made under the Act; and, as regards tax, interest and penalties, its powers are confined to seeing that they are only charged in strict accordance with the Act. ...

., and by it delivered to the respondent in consideration of the sale or transfer by that company to the B.C. if the lands, buildings and equipment formerly used by the respondent in connection with its business. ... Ltd. was incorporated and acquired the assets of the respondent used in connection with its broadcasting business. ...

The appeal arises in connection with the interpretation to be placed on section 5(p) of the Income War Tax Act and which for the year in question was as follows: "15. ... In this connexion it was not material to distinguish between exempted and unexempted income. ...

The attorney-at-law for Margaret Ann Kenworthy, who was acting for her in connection with the administration of the estate, wrote a letter to Mary Etta Kershner which is dated April 16, 1929, and in my view it bound the defendant, Margaret Ann Kenworthy. ... The defendant Margaret Ann Kenworthy shall file with the local registrar of this honourable court at Saskatoon her complete accounts in connection with the Mary Ann Riehard- son estate on or before March 1, 1951; the estate of Elizabeth J. ...

The Principal and Co-Applicant have worked in Canada since their arrival, and have amassed savings and formed connections in their community. ... The Applicants’ H&C claim was based on their establishment in Canada, the best interests of the children and the hardships they would face if they had to return to Brazil. [4] The Officer denied their request for H&C relief, finding that their positive establishment as demonstrated by their employment and social connections in Canada did not overcome the fact that they worked knowing they were not authorized to do so – in breach of Canadian law – and it appeared they had unpaid income tax assessments. ...

Pai did the necessary paperwork in connection with the services provided by RHS to its customers and this sideline business currently provides about one-third of Yazdani’s annual revenue. ... She saw the advertisement placed by Regions and recognized the name but only in connection with the accounting business that prepared her husband’s tax returns. ... Fawaz blamed CRA for having seized certain documents in connection with the agency investigation concerning the GST fraud of which he was later convicted ...