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Results 1561 - 1570 of 6319 for connection
TCC
Raby c. La Reine, 2006 TCC 406 (Informal Procedure)
Papion about the possible connection between the investors' software analysis (using the questionnaire that the promoters had invited them to fill out) and the CASA project, Mr. Papion reiterated his finding that there was no such connection, because the CASA project was a software engineering project. ... Le Guerrier raised in connection with the management of the partnership. ...
SCC
R. v. Javanmardi, 2019 SCC 54, [2019] 4 SCR 3
The actus reus of the offence has three elements: (1) an underlying unlawful act; (2) the objective dangerousness of that act; and (3) a causal connection between the act and the death. ... (as she then was) on the consideration of such factors was in the context of the “debate about the degree to which personal characteristics should be reflected in the objective test for fault in offences of penal negligence” (Creighton, at p. 60 (emphasis added)). (3) Causal Connection [61] In addition to an underlying unlawful act that is objectively dangerous, one last element is required to establish the actus reus: a causal connection. ... Furthermore, the emphasis she wishes to place on the connection between the unlawful nature of the act and the death is inconsistent with the detailed analytical approach used for negligence. ...
FCTD
Ernest G Stickel v. Minister of National Revenue, [1972] CTC 210, 72 DTC 6178
Income tax—Federal—Income Tax Act, RSC 1952, c 148—12(1)(h), 20(6)(g), Two issues were before the Court: (1) the effect of transactions whereby the appellant transferred its assets to a new company formed to receive them, followed by the sale of the new company’s shares, and (2) the computation of personal expenses to be disallowed in connection with the use of a vessel owned by the appellant. ... There are two distinct issues involved in the appeal, the first arising out of the manner in which appellant disposed of certain of its assets in connection with its Jeune Landing lumbering operations on Northern Vancouver Island, and the second with the manner in which it apportioned the expenses arising out of the operation of the vessel "Norsal" used by it partially for business purposes and partially for personal use by its shareholders. ... Appellant states in its Notice of Appeal that it owned the vessel “Norsal" which was used by it in connection with its logging business but there was no need for this when this business ceased and it then endeavoured, unsuccessfully, to dispose of it by sale. ...
EC decision
Richardson Terminals Limited v. Minister of National Revenue, [1971] CTC 42, 71 DTC 5028
“to act solely for and on behalf of Marine as its agent in connection with the management” of the terminal. ... The records of Eastern Terminal disclosed the operations at Port Arthur without mentioning its connection with Marine and Pipeline Ltd.’’. ... It was felt that this plan entailed many complicated moves, substantial expenses, some extremely undesirable procedures such as the negotiation of a new labour agreement, disturbance to the trade, and the disappearance of the name, goodwill, reputation and of the excellent business connections that the Appellant had built-up over some 45 years. ...
TCC
Ormiston v. R., [1997] 3 C.T.C. 2884, 97 D.T.C. 1396
In January of 1984, Gordon Denford was encountering financial difficulties in connection with a real estate development. 8. ... Any profits from resale of the lot would belong to Fort Chelsea and would arguably not be subject to any financing arrangements entered into in connection with the project. 9. ... In this connection, it is worth reproducing the first paragraph of this letter. ...
T Rev B decision
Raymond Ducharme v. Minister of National Revenue, [1978] CTC 2562, [1978] DTC 1414
Thus in Trego v Hunt, [1896] AC 7, Lord Herschell emphasized that it was the connection with its customers that made the goodwill of a business. ... It is the whole advantage, whatever it may. be, of the reputation and connection of the firm which may have been built up by years of honest work or gained by lavish expenditure of money.” ... It is the benefit and advantage of the good name, reputation and connection of a business. ...
T Rev B decision
Georges-Henri Couture v. Minister of National Revenue, [1978] CTC 2687, [1978] DTC 1511
Thus in Trego v Hunt (1896), AC 7, Lord Herschell emphasized that it was the connection with its customers that made the goodwill of a business. ... It is the whole advantage, whatever it may be, of the reputation and connection of the firm which may have been built up by years of honest work or gained by lavish expenditure of money.” ... It is the benefit and advantage of the good name, reputation and connection of a business. ...
SCC
Thibaudeau v. The Queen, 95 DTC 5273, [1995] 1 CTC 382 (SCC)
I note the general nature of the remarks made by McIntyre J. in this connection. ... It is evident that the connection between the legislative objective and the means chosen exists more in theory than in practice. ... Having said that, I am not prepared to conclude that the impugned legislation entirely fails the rational connection test. ...
TCC
Abinader c. La Reine, 2008 DTC 4785, 2007 TCC 111
I will come back to these different connections later on in these reasons ... [50] The auditor, Jean-Claude Delisle, found a connection with the July 24, 1991, donation. ... In this connection, he cites the Quebec Court of Appeal decision in Légaré v. ...
FCTD
International Nickel Co. of Canada Ltd. v. MNR, 71 DTC 5332, [1971] CTC 604 (FCTD)
Prior to the commencement of the exempt period the Appellant made or incurred expenditures aggregating $5,891,780.74 in connection with the townsite referred to in paragraph 6. ... A further issue arises in connection with the expenditures on scientific research. ... Sauder had authority to act on behalf of the company in connection with this income tax appeal since it was part of his agreement with the purchasers that he and Mr. ...