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The Minister shall pay to the defendant all his reasonable and proper costs* [3] in connection with this appeal. 1 Regal Heights Ltd v MNR, [1960] S.C.R. 902, per Judson, J at 907; [1960] CTC 384 at 390; 60 DTC 1270 at 1273; MNR v Foreign Power Securities.Corp Ltd, [1967] S.C.R. 295, per Cartwright, J at 297; [1967] CTC 116 at 117; 67 DTC 5084; Irrigation Industries Limited v MNR, [1962] S.C.R. 346, per Cartwright, J, dissenting, at 360; [1962] CTC 215 at 229; 62 DTC 1131 at 1138. 2 “See for a somewhat similar factual situation with a different result, Thrasher v The Queen, [1975] CTC 66; 75 DTC 5029. ...

The matter of ties within the jurisdiction asserting residence and elsewhere runs the gamut of an individual ’ s connections and commitments: property and investment, employment, family, business, cultural and social are examples, again not purporting to be exhaustive. ...

That outcome may be an inevitable result of the indebtedness of the respondent, Carl Rahey, and in this connection I note that counsel for the respondent does not dispute the fact that, by statute, the appeal process does not operate as a stay of execution and, in my opinion, it follows that the appeal process is not a bar against the remedy sought in this application. ...

Schubert said that the banks readily loaned as high as $70,000 in connection with the business. ...

The length or complexity of a case or the volume of work required in connection therewith are not sufficient factors by themselves to warrant a special direction as to costs under Rule 344(7). ...

The Tax Review Board came to the conclusion that the deduction was allowable, in view of the facts that Doral was only the corporate vehicle Mr Schuchmann had always intended to use for his participation in the East End project; that the loan had been made at a time when the affairs of East End were good and Doral had reason to believe that a large incomeproducing future lay ahead as a result of its connection with it; that Doral had made the loan in an arms-length transaction with the intention of providing financing on the understanding that it would continue to earn income. ...

Mudge in connection with GST refunds claimed. The expenditures appear to have been meticulously recorded and appear to be reasonable ...

Counsel at the close of argument requested that if I came to a conclusion along these lines I should leave it for counsel to settle the terms of the judgment by agreement, there being some potential problems in connection with timing. ...

C.A.)] 11 So too, where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ...

I say this because that individual first referred to is next referred to in connection with his family. ...