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Moving expenses, as permitted by subsection 62(3), do not, as I see it, mean outlays or costs incurred in connection with the acquisition of the new residence. ...

It is a word of large import, having several recognized meanings which vary greatly, according to the subject matter and the language in connection with which the word is used. ...

It was thus the majority shareholder who unilaterally decided what the nature of the expenses and their quantum were at the time, in connection with general negotiations for the sale of the shares and termination of relations between the parties. ...

The appellant reported income of approximately $23,000 in connection with this transaction. ...

The respondent, on the other hand, argued that the investments contained in the appellant’s portfolio should not be considered to be inventory and submitted that there is at best only ‘‘a tenuous connection between the expenditures in question and the earning of income from these investments”. ...

Jackson had carried out all the survey and other arrangements in connection with the application for the licence and it paid the deposit required by the Forest Service as at no stage did the appellant or Phillips and Lee have any intention of operating under the licence. ...

(vii.1) reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment, [...] ...

Closely, in various senses, esp. in respect of pressure or touching, of resemblance, connexion... ...

As counsel for the plaintiff pointed out, under such a regime, a manufacturer or processor of a product (eg: a chemical fertilizer) who also provided a service in connection therewith (eg; spreading the fertilizer for his customers) would be denied the processing tax deduction. ...

Discussion [9]              I will first consider the legal expense incurred by the appellant in connection with the mandatory surrogacy contract. ...