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It should be noted in connection with Mr. Mérette’s automobile expenses that in 1991 and 1992 most of his income came from his employment with Transtronic Inc. ...

Munro was successful in her appeals and in his judgment, The Honourable Judge Garon held that she was: [...] entitled to be reimbursed any expenses she may have incurred in connection with her appeals. ...

It has long been settled that where a taxpayer claims to have incurred business losses in connection with some activity, the Court must ascertain objectively whether that activity was carried on by the taxpayer with a reasonable expectation of profit. ...

As part of this service, the appellant is responsible for appeals to the Tax Court in circumstances where the Minister of National Revenue has denied a DTC claim. [2] An employee of the appellant who is not a lawyer appeared before the Tax Court in connection with these DTC appeals. ...

Furthermore nothing in the language of the document limits the deduction of accounting costs incurred by the Appellant in connection with the enforcement of her children’s right to support by their father. ...

There was no direct connection between the guarantee and the acquisition of shares. ...

(/), (/) and (/) and subsection 8(2) of the Act read as fol- lows: (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (f) where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for the taxpayer’s employer, and (1) under the contract of employment was required to pay the taxpayer’s Own expenses, (ii) was ordinarily required to carry on the duties of the employment away from the employer’s place of business, (111) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv) was not in receipt of an allowance for travel expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing the taxpayer’s income, amounts expended by the taxpayer in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts referred to in subparagraph (iii) and received by the taxpayer in the year) to the extent that those amounts were not (v) outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (/), (vi) outlays or expenses that would, by virtue of paragraph 18(!) ...

Section 225.2(12) reads: 225.2(12) Where any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in the opinion of the judge, is appropriate. ...

But where there is credible evidence, as there is here, of actual use and enjoyment by the taxpayer of the contiguous land in connection with her house, and such use and enjoyment is not exaggerated or unnatural sort, a great deal of weight must be attached to it in assessing whether such use can be reasonably regarded as contributing to the taxpayer’s use and enjoyment of his residence. ...

In 1956 (and subsequent years) the company deducted the interest paid on its bonds; in 1956 it also deducted (under section 11(1)(cb) legal expenses incurred in connection with the bond issue and the preferred share redemption. ...