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They were apparently all drawn by counsel for Ewart Griffith and Mr Carruthers only took legal advice on one occasion in connection with the December 27, 1972 agreement and then only with respect to the legal provisions thereof, without seeking advice as to the effects on him and his wife of said agreement. ... One hundred and eight hours of time was spent in connection with this valuation according to the form. ... Reference was made by plaintiff to the case of Irish Shipping Limited v The Queen et al, [1974] 1 FC 445, in which Collier, J reviewed the jurispru- dence respecting the nomination by the court of a witness other than one suggested by the opposing party, as was done in the present case in connection with the nomination of Mr Clayton. ...

In this connection, counsel for the Appellants commented that if the rent had been paid on a monthly basis, there would have been no litigation but it was paid up front. ... In this connection, he added this: [1] "You've had this land and building for 99 years. ... In this connection, counsel for the Respondent relied on the recent decision of the Federal Court of Appeal in Owen Holdings v. ...

The Respondent argues that that purpose must be in connection with the making of taxable supplies. ... In that case services had been supplied to BLP in connection with the sale of shares, which was an exempt supply. ... Conclusion [77]          The legislation, case law and GST policies do not support the Respondent's position that a taxpayer only gets ITCs if it can show that the purpose of inputs is in connection with making taxable supplies. ...

With respect to the request for documents to which the Appellant is not a party, I see the issue of reasonable expectation less in terms of the lack of connection as I do in terms of whether or not the document is indeed relevant. ... Frankly, this is a silly little debate and, I have, regrettably, the somewhat non-judicial irritating sense that each word I write in connection with it, is one word too many, one second too long. ... Challenge  -                      the question is a pure fishing expedition  -                      the issue is not raised in the pleadings   [75]          This need not be answered given my reasoning as set out in connection with Request 39.             45.     ...

I see no such connection with the compensation set out in subsection 3.01(a), which is compensation based on all Amex cards – not just the joint card. ... The only connection to anything in the Co‑Branded Agreement would be the right of exclusivity granted by Costco to Amex. ... (a)        Costco hereby grants to Amex a non-exclusive license to use the Costco Marks in connection with the Program, subject to the limitations set forth in this Section 2.07. ...

Leslie Bannon   [92]     For the reasons set out below, I am not persuaded that there is sufficient connection between Ms. ... Denise Bolduc   [96]     For the reasons set out below, I am not persuaded that there is sufficient connection between Ms. ... Helen Greene   [100]   For the reasons set out below, I am not persuaded that there is sufficient connection between Ms. ...

He retained a tax consultant in connection with the return, supposedly because he wanted to leave with a clear conscience. ... The letter also states that there was no precise calculation in connection with that commission. ... He asserted with certainty that the amount of the commission was $100,000, that he keeps stringent accounting records in connection with his affairs, and that he recalls very well the amount received as a commission during the year 1995. ...

PAGEREF_Toc504983568 \h 13 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003500300034003900380033003500360038000000 (3)   Is there a rational connection to the common issues?   ... The Class definition—all persons in Canada who keep or have kept more than 50 bee colonies at a time for commercial purpose since December 31, 2006— is objective and independent of the merits of the Action. (3)   Is there a rational connection to the common issues? ... I agree with the Beekeepers that there is a rational connection between the common issues and the Class. (4)   Is there conflict within the Class? ...

[2]   I will deal with each question separately and in reverse order to be consistent with the order in which both parties presented argument on these matters during the two-day hearing held thereon, after providing some factual and legislative context for the motion. [3]   There is no dispute between the parties that the Court has jurisdiction to consider the constitutionality of a provision of the Income Tax Act (the “ Act ”) on which an assessment is based and vacate assessments if the underlying charging provision is found to be unconstitutional as per the Federal Court of Appeal decision in Horseman v Canada, 2016 FCA 252. [4]   The context of this motion deals with reassessments made by the Minister of National Revenue (the “Minister”) with respect to the Appellant’s 2010, 2011, 2012 and 2013 taxation years pursuant to section 207.05 of the Act, for taxes of $24,833, $14,973, $35,441 and $49,158, respectively, as a result of the advantage he received under such provision in connection with his transfer of private company shares to his Tax Free Savings Account (“TFSA”) described below. ... Liability for tax (3) Each controlling individual of a registered plan in connection with which a tax is imposed under subsection (1) is jointly and severally, or solidarily, liable to pay the tax except that, if the advantage is extended by the issuer, carrier or promoter of the registered plan or by a person with whom the issuer, carrier or promoter is not dealing at arm’s length, the issuer, carrier or promoter, and not the controlling individual, is liable to pay the tax. … [10]   An “advantage “ is defined in 207.01 as follows: advantage, in relation to a registered plan, means (a) any benefit, loan or indebtedness that is conditional in any way on the existence of the registered plan, other than (i) a benefit derived from the provision of administrative or investment services in respect of the registered plan, (ii) a loan or an indebtedness (including, in the case of a TFSA, the use of the TFSA as security for a loan or an indebtedness) the terms and conditions of which are terms and conditions that persons dealing at arm’s length with each other would have entered into, (iii) a payment out of or under the registered plan in satisfaction of all or part of a beneficiary’s or controlling individual’s interest in the registered plan, (iv) the payment or allocation of any amount to the registered plan by the issuer, carrier or promoter, (iv.1) an amount paid under or because of the Canada Disability Savings Act, the Canada Education Savings Act or under a designated provincial program, and (v) a benefit provided under an incentive program that is — in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly — offered to a broad class of persons, if it is reasonable to conclude that none of the main purposes of the program is to enable a person or partnership to benefit from the exemption from tax under Part I of any amount in respect of the plan; (b) a benefit that is an increase in the total fair market value of the property held in connection with the registered plan if it is reasonable to consider, having regard to all the circumstances, that the increase is attributable, directly or indirectly, to (i) a transaction or event or a series of transactions or events that (A) would not have occurred in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and (B) had as one of its main purposes to enable a person or a partnership to benefit from the exemption from tax under Part I of any amount in respect of the registered plan, (ii) a payment received as, on account or in lieu of, or in satisfaction of, a payment (A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or (B) of interest, of a dividend, of rent, of a royalty or of any other return on investment, or of proceeds of disposition, in respect of property (other than property held in connection with the registered plan) held by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, (iii) a swap transaction, or (iv) specified non-qualified investment income that has not been paid from the registered plan to its controlling individual within 90 days of receipt by the controlling individual of a notice issued by the Minister under subsection 207.06(4); (c) a benefit that is income (determined without reference to paragraph 82(1)(b)), or a capital gain, that is reasonably attributable, directly or indirectly, to (i) a prohibited investment in respect of the registered plan or any other registered plan of the controlling individual, (ii) in the case of a registered plan that is not a TFSA, an amount received by the controlling individual of the registered plan, or by a person who does not deal at arm’s length with the controlling individual (if it is reasonable to consider, having regard to all the circumstances, that the amount was paid in relation to, or would not have been paid but for, property held in connection with the registered plan) and the amount was paid as, on account or in lieu of, or in satisfaction of, a payment (A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or (B) of interest, of a dividend, of rent, of a royalty or of any other return on investment, or of proceeds of disposition, or (iii) a deliberate over-contribution; (d) a registered plan strip in respect of the registered plan; and (e) a prescribed benefit.  ... The Appellant himself, in its written submissions, state that section 207.05 imposes a tax that is equal to 100 percent of the increase in fair market value of the property held in connection with the TFSA and that paragraph 207.05(2)(a) sets the amount of tax payable so any argument of insufficient detail in establishing the rate is without merit. ...

Those events included a due diligence process conducted by JMC in connection with the proposed acquisition, which included preparation by EYC of the Report which is the subject of the present application. ... Where the parties diverge is whether the Minister has met this threshold in the present case. [24]   The Minister emphasizes that Atlas is being audited in connection with its taxation year ending in April 2012 and that the audit relates to the transaction surrounding JMC’s March 2012 acquisition of LSI, including the post-acquisition steps involving Atlas. ... Margerison is a Statement of Work [SOW] dated December 26, 2011, entered into between JMC and Ernst & Young LLP based in New York [EY], pursuant to which EY would perform due diligence in several areas in connection with the proposed transaction. ...