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Results 1981 - 1990 of 6319 for connection
TCC

Erlich v. R., [1999] 2 CTC 2069, 99 DTC 572

The position advanced was that the similar facts were not logically relevant in determining the matter in issue in the present appeals nor was there any substantial connection between the actions of the Appellants during the period of time previously audited and the circumstances that are before the Court. [11] It is generally accepted that evidence of similar facts is considered collateral and is generally inadmissible unless there is, as Bull J.A. observed in MacDonald v. Canada Kelp Co.: [12]...a real and substantial nexus or connection between the act or allegation made, whether it be a crime or a fraud (but not, of course, limited to those), and facts relating to previous or subsequent transactions are sought to be given in evidence, then those facts have relevancy and are admissible not only to rebut a defence, such as lack of intent, accident, mens rea or the like, but to prove the fact of the act or allegations made.... Bull J.A. went on to say at page 627:...As I have indicated, the test is relevancy and relevancy depends largely on nexus or connection of the other transactions with the ones in issue- and a strong connection can well be admissible as relevant to the fact of the actus reus.... reus The question of the admissibility of similar fact evidence was also dealt with by McIntyre J. in R. v. ...
FCTD

Heskel S Abed v. Minister of National Revenue, [1978] CTC 5, 78 DTC 6007

Before 1965 he would go to Beirut for a few months every year in connection with his business interests there and also spent considerable time in England. ... On the basis of this evidence it appears clear to me that appellant was definitely a resident of New York at least until the end of 1963, although he had to travel frequently to England, Iraq and Canada in connection with his various business interests. ... I have already discussed his findings in this connection (supra) all of which would seem to be applicable to the present case. ...
T Rev B decision

Donald G Wilson Et Al v. Minister of National Revenue, [1974] CTC 2219

The original group, although several in number, were closely associated through either business connections or friendship, save and except one party with whom I shall deal in a moment. ... He is a former vending machine operator who naturally would have had some connection with Morrison Lamothe. ... I referred to him in connection with the church property on Lisgar Street. ...
FCTD

Her Majesty the Queen v. Compagnie Immobilière BCN Ltée, [1973] CTC 362, 73 DTC 5295

Defendant, on the other hand, argues that when the building was purchased it was for the dual purpose of making greater use of certain floors (as it was occupying some at that time) by means of connections to the new building which it intended to construct alongside on its own land, where its head office was already located; and then being able, by purchasing the land on which the Transportation Building stood, to construct its building alongside to a height greater than was permitted by the municipal by-laws. ... Defendant contends that it bought the Transportation Building in order to incorporate it as such in a new head office for the Bank, which would be alongside with connections to various floors of the Transportation Building, and in such circumstances clearly it made the purchase in order to gain or produce income. ... The decision was to build a 12-storey building alongside with connections to the Transportation Building, as stated in the report made by the Executive Committee on November 19, 1963. ...
FCTD

Dr. Lemuel F. Prowsh v. Minister of National Revenue, [1971] CTC 736, 71 DTC 5443

The automobile which the Appellant owns and for which he is claiming expenses for tax purposes is the automobile used by him at all times in connection with his practice. ... He stated also that he spent about 12 hours per week there in administrative work in connection with his practice, discussing with his wife the fees to be charged, reduced or remitted due to particular circumstances of the patients; but that he performed no medical services there except for a very few times each year when a patient might come to the house in advance of an operation to discuss the type of anaesthesia that might be used. I think it highly probable however, that practically all the time spent in the office at home by either himself or his wife in connection with his practice was in their capacities as president and secretary of Anesthesia Facilities Ltd. and perhaps in its office there. ...
EC decision

Ralph K. Farris v. Minister of National Revenue, [1963] CTC 345, 63 DTC 1221

In this connection, the appellant used the word 11 attitude 7 ’, which, in my opinion, aptly described his state of mind. ... Since the Minister allowed as a loss a sum of $10,000 in connection with the sale of the N.W.T. ... For the same reasons I affirmed the assessment to tax of $55,374 in connection with the sale of the five B.C. permits in the 1952 case, I find that the Minister’s assessment of $4,797.80 and the penalty of $74.68 are well founded and I so declare. ...
EC decision

Alex Miller v. Minister of National Revenue, [1962] CTC 199

In this operation he contacted a number of municipal authorities in Ontario and Quebec, and he spent time and effort in connection with a prospective sale to the City of Toronto of some 1,300 meters. In this connection, a tender by Park-O-Meter Co. of Canada Ltd. was submitted on June 11, 1951, but it had not been accepted when on July 13, 1951, the appellant was formally notified by McGowan of the termination of his agency in 30 days because of his failure to sell 375 meters by June 30, 1951. ... Miller was also given a similar right in connection with the order he had obtained from the City of Kitchener. ...
QCSC decision

Montreal Locomotive Works Limited v. City of Montreal, [1944] CTC 21

On or about February 19, 1941, a permit was issued by the defendant upon the application of Sutherland Construction Co. for work to be done in connection with the new plant, as appears by a copy of such permit filed herewith as ex. ... Ltd. for work to be done in connection with the new plant, as appears by a copy of such permit filed herewith as ex. ... On February 19, 1941, and May 5, 1941, permits were issued by the defendant for the work in connection with the new plant which appears to have proceeded apace, and on November 10, 1941, the assessors reported that they had assessed the new building and the motive power in the name of the plaintiff (joint case, para. 13). ...
EC decision

Percy John Salter v. Minister of National Revenue, [1947] CTC 29

The main problem in connection with these appeals relates to the sum of $15,000 paid to the appellant by the Sun Publishing Co. ... In para. 3 the Company agrees to pay the appellant $15,000 as therein set out "And the party of the Second Part agrees to accept such sum of $15,000 when paid in full settlement of all claims that he has or might have in respect of wages or salary up to the 15th day of August 1942, the date when the Party of the Second Part finally severs his connection with the Company.’’ ... They all arise in connection with one set of circumstances and may be dealt with briefly. ...
TCC

Kiwan c. La Reine, 2007 TCC 279, 2004 TCC 136

In this connection, she was allegedly sent in the spring of 1995 a document in Arabic that she had translated. ... I will discuss this issue later in connection with Ms. Langelier's findings during her testimony. [139] In 1993, Mr. ... In this connection, he cites the Quebec Court of Appeal decision in Légaré v. ...

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