Search - connection
Results 1551 - 1560 of 6319 for connection
FCTD
Bead Realties Limited v. Minister of National Revenue, [1971] CTC 774, 71 DTC 5453
The evidence discloses that the Betcherman and Addleman families had had business connections for some time. ... Patrick Street bridge, in connection with the Beechwood Steel Company business, part of which has been rented for apartments and stores since 1955. ... It had become a very desirable area for industrial development, having railroad sidings and good road connections. ...
EC decision
Minister of National Revenue v. Arthur Minden, [1963] CTC 364, 63 DTC 1231
The law firm had a general commercial practice including conveyancing in connection with real estate development by clients and in connection with mortgages. ... How- ever, the respondent did know that the premises were located on a subdivision in the east end of Toronto with which the realtor had some connection. ... The transactions into which the respondent entered were closely related to his legal work and they arose out of his connection with clients or associates in every instance. ...
EC decision
Minister of National Revenue v. Frankel Corporation Limited, [1958] CTC 314, 58 DTC 1173
Each of the remaining three operations had separate portions of this area where the machinery and equipment used in connection with them were located and the processing of the materials was carried out. ... Not only were the areas and equipment of these operations separate, but the equipment of one was neither used nor usable in connection with any of the other operations. ... ‘unfilled customers’ orders, good-will, trade connections, patents, patent applications, inventions, licences, formulae, processes, trade names and trade marks of every nature and description owner or possessed by Frankel and pertaining to i its non-ferrous metals business.” ...
FCTD
Canada (National Revenue) v. ASB Holdings Limited, 2024 FC 425
Cloutier with a second Direction to Attend listing a number of documents — namely: (a) current copies of the CRA’s query control sheets in relation to documents received from the Respondents pursuant to the Demands; (b) reports from the workload development section pertaining to information and records provided by the Respondents and the Bleeman Group; (c) unredacted copies of the T2020 Memo to File in connection with the Respondents and the Bleeman Group; (d) copies of handwritten, typed, scanned or recorded notes of any kind in connection with discussions on November 4, 2022, January 16, 2023, March 15, 2023, March 28, 2023, April 25, 2023 and May 3, 2023, between Mr. ... This question is irrelevant to the issues to be determined on the underlying application. [46] Question 162 seeks production of the query control sheet in connection with the Respondents. ... Charpentier has received any representations in connection with the Bleeman Group after he swore his affidavit on January 23, 2024. ...
EC decision
Harry C. Hatch v. Minister of National Revenue, [1938-39] CTC 85, [1920-1940] DTC 447
In connection with this I am enclosing herewith copy of letter from the Inspector of Taxation at Toronto, dated October 4th, 1932, which refers to these expenses for the year 1982 and subsequently. ... They are all engaged in connection with the operations of the farm at Sullivan’s Corners and with branches of the racing stable, wherever they are. ... For the reasons aforesaid I believe that the appeal in connection with the year 1931 must be maintained and that the assessment of the 24th of July, 1936, must be set aside. ...
SCC
Figueroa v. Canada (Attorney General), 2003 SCC 37, [2003] 1 SCR 912
Keegstra, [1990] 3 S.C.R. 697, at pp. 763-64, Dickson C.J. described the connection between the free flow of diverse opinions and ideas and the values essential to a free and democratic society in the following terms: The connection between freedom of expression and the political process is perhaps the linchpin of the s. 2 (b) guarantee, and the nature of this connection is largely derived from the Canadian commitment to democracy. ... Iacobucci J.’s phrase “dynamic tension” is as apt in this context as it is in connection with s. 7 . ... As a result, little remains to be said in defence of the legislation in connection with s. 1 . ...
TCC
Duncan v. The Queen, 2001 DTC 96 (TCC)
Belanger, or otherwise inquire into his ability, his expertise, or his claim to have business connections in Eastern Europe. ... Young took the position that it was the expertise and the connections of Mr. ... Wu: [14] In this connection we refer to the decision of this Court in H.M. v. ...
SCC
Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 SCR 915 (SCC)
The availability of both incentives, an accelerated capital cost allowance and an investment tax credit, turns upon whether using the plant to produce asphalt to be supplied in connection with paving services constitutes use primarily for the purpose of manufacturing or processing goods for sale. ... Nevertheless, Will-Kare requests that we adopt the Halliburton and Nowsco ordinary meaning interpretation such that the manufacturing of goods for sale includes all manufactured goods supplied to a customer for consideration, regardless of whether paving services are provided in connection with that supply. ... Given, however, the provisions merely refer to sale, it cannot be concluded that a definition other than that which follows from common law and sale of goods legislation was envisioned. 36 For the taxation years in issue, approximately 75 percent of the asphalt produced by the Will-Kare’s plant was supplied in connection with Will-Kare’s paving services. ...
FCA
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA)
In resolving this question, one must first note that subsection 80.4(1), whether in its older or newly amended form, requires a close connection between the loan or debt and employment, a connection much closer than that required by paragraph 6(1)(a) as between benefit and employment. ... They import such meanings as "in relations to", "with reference to" or “in connection with". ... They import such meanings as “in relation to", "with reference to" or "in connection with". ...
TCC
Desrosiers v. The Queen, 2008 TCC 536 (Informal Procedure)
Desrosiers testified that the lands were used in connection with his hay and grain growing, so I am giving him the benefit of the doubt. ... [26] This is the GST on professional services rendered by the attorney in connection with Mr. ... [32] For the same reason as note 30. [33] For fees paid in connection with a seizure of property used by Mr. ...