Search - connection
Results 2021 - 2030 of 6319 for connection
TCC
Brewster v. The Queen, 2012 DTC 1178 [at at 3451], 2012 TCC 187 (Informal Procedure)
The Appellant did not have any connection to any of the companies identified above and he had simply contacted CIBC Investors Services Inc. to acquire the shares of these companies. ...
FCA
Canada v. Superior Plus Corp., 2015 DTC 5118 [at at 6319], 2015 FCA 241, aff'g 2015 TCC 132
A.D)) for a similar conclusion reached in a different context. [10] Turning to the second appeal (A-268-15), the Crown claims that although the Tax Court judge purported to assess whether Superior Plus’ partial disclosure of privileged information gave rise to unfairness and inconsistency, he in effect determined that there had been no waiver because the additional information sought by the Crown was neither “vital or necessary” to her case. [11] The underlying issue essentially turns on the link or connection between the legal opinion on which Superior Plus waived the solicitor-client privilege, and the other legal opinions which it received from its legal Counsel and with respect to which the privilege has not been waived. ...
TCC
Van de Velde v. The Queen, 2007 DTC 1314, 2007 TCC 533 (Informal Procedure)
Yours truly, Signature Ann Marie Murell Senior Manager Human Resources ISSUE [6] The issue in this appeal is whether the benefit received in connection with the RSUs should be valued when the award was granted or when the award vested. ...
FCTD
The Queen v. Demers, 81 DTC 5256, [1981] CTC 282 (FCTD)
With respect to costs, it is clear that the provisions of subsection 178(2) of the Act providing for payment by the Minister of “all reasonable and proper costs of the taxpayer” in connection with the appeal are applicable, and it is hereby ordered accordingly. ...
FCTD
The Queen v. Augart, 92 DTC 6610, [1992] 2 CTC 412 (FCTD)
My understanding of the principle in Yates is that the minimum amount of land which the taxpayer is legally obliged to have in connection with his residence at the time of disposition of the property establishes objectively the amount of land associated with the "principal residence". ...
TCC
Lansdowne Equity Ventures Ltd. v. The Queen, 2007 DTC 3, 2006 TCC 565
The fact that mobile homes may have sewer, water or electrical connections is more in the nature of the users' convenience.... in my view they are not buildings or structures. [14] Counsel referred also to R. v. ...
FCTD
Aliments CA-MO Foods Inc. v. The Queen, 80 DTC 6043, [1980] CTC 75 (FCTD)
There was no connection linking the PAM customers to that company, and no pressure was exercised by PAM based on the sale of the list to ensure that its customers would henceforth buy from CA-MO. ...
TCC
R. Reusse Construction Co. v. R., 99 DTC 823, [1999] 2 CTC 2928 (TCC)
ML explained that it was not its policy to waive payment of either interest or principal and asserted that there was no connection between its position as mortgagee and as investor in FT. ...
SCC
Scott v. Minister of National Revenue, 63 DTC 1121, [1963] S.C.R. 223
I mention these interest rates because there appears to be no connection between the size of the discount and an unduly low interest rate. ...
TCC
Kuhlmann v. The Queen, 2011 DTC 1297 [at at 1675], 2011 TCC 410 (Informal Procedure)
He testified that he did incur expenses in looking for work, however, and, encouraged by his “accountant”, he claimed those expenses, and many that had no connection to his search for work, as the expenses of Enterprises. ...