Search - connection

This tax was upon the value of the lands occupied in connection with the business. ...

Mackenzie the $500 a month provided by the third codicil, and nothing appears to have been paid to him in this connection until the 5th of March, 1927, when a lump sum of $19,500 was paid to him to cover the period from the date of the testator’s death to that date. ...

E‑15, in connection with properties she purchased in 2016 and 2017. [3] Under the Excise Tax Act, a taxpayer who wishes to object to a reassessment must file a notice of objection in “the prescribed form and manner” within 90 days of the mailing of the notice of reassessment: Excise Tax Act, s. 301(1.1). ...

Overview [1] The Applicant, Ruby Konkol [the Applicant], brings this judicial review in connection with a decision [Decision] of the Canada Revenue Agency [CRA] finding him ineligible for the Canada Recovery Benefits [the CRB] that he applied for and received pursuant to section 3 of the Canada Recovery Benefits Act, being Part I of the COVID-19 Response Measures Act, SC 2020, c 12 [the CRB Act]. [2] The Applicant has failed to discharge his burden of identifying a reviewable error in the decision under review. ...

His office bore no indication of any connection to the Knights of Columbus, and no one from the Knights of Columbus had access to his office. ... There are no signs to indicate the General Agent’s house has any connection to the Knights of Columbus. ... This is a broader inquiry than just looking at the Field Agent’s activities in connection with the Temporary Insurance Agreement. ...

The position is based on a contextual interpretation of subparagraph 115(1)(a)(i) of the Act and Article XV of the Convention, taking into account the fact that domestic flights have a substantial connection to Canada. ... Canadian Association of Internet Providers, [2004] 2 S.C.R. 427 (" SOCAN "). [113] In that decision, the Court applied a rule of interpretation referred to as the "real and substantial connection" test. ... The application of the "real and substantial connection" test in the manner suggested by the respondent would have the effect of expanding the scope of subparagraph 115(1)(a)(i). ...

:—The appellant appeals the reassessments in connection with his 1985, 1986, 1988 and 1989 taxation years. ... The first being where Courts insist on an immediate and direct connection of expense to income. ... The direct connection between the two in most instances was vague. Mr. ...

They import such meanings as "in relation to", "with reference to" or "in connection with". ... "Proceedings" in section 32 must have some connection to a cause of action. Whether they are court action or statutory collection procedures, they have some connection to a cause of action. ...

Verreault's case, unlike in Folster and Amos, there were no significant historical or practical connections of a similar nature between the off‑reserve location of the training centre at which she worked and any of the reserves in question ... Verreault's case, the fact that her place of work was located in La Tuque, not on a reserve; that little of her time was spent on any reserve; and that there was no historical connection between her La Tuque computer laboratory and any reserve results in a very weak connection to a reserve.   ... Nature of the work   [41]         The only connection between the nature of Ms. ...

This connotes the existence of some sort of causal connection or, in the least, some relationship of proximity.  ... A person or entity is considered resident in a country if that country asserts an unlimited right to tax his or its income-- that is, a right based upon the taxpayer's personal connection with the country (as opposed to the source of the income or other income- or asset-related factors).  ... In this connection, I find persuasive the submission that only those corporations that are liable to taxation for the full amount of their world-wide income meet the definition of "resident" in the Canada-United States Income Tax Convention (1980).  ...