Search - connection
Results 2051 - 2060 of 6319 for connection
FCA
The Queen v. Demers, 86 DTC 6411, [1986] 2 CTC 321 (FCA)
One thinks, for example, of the commission paid to a real estate agent or of the fees paid to a notary in connection with the sale of a house. ...
TCC
Mesamour v. The Queen, 2010 DTC 1164 [at at 3353], 2010 TCC 131 (Informal Procedure)
Based on the information provided by the Appellant and the documents adduced in connection with the mission, support role and services offered by PRAIDA, the officer assigned to the Appellant's objection rejected it. ...
FCTD
The Queen v. Wright, 81 DTC 5004, [1981] CTC 14 (FCTD)
All of the administrative work in connection with his practice was carried on at his home. ...
T Rev B decision
Shahmoon v. Minister of National Revenue, 75 DTC 275, [1975] C.T.C. 2361 (T.R.B.)
There is also no doubt that they were able to afford this, what might be termed by others, luxury, rather than stay at hotels; and the evidence is clear, and I accept it as a fact, that they used the apartment no more than one or two months a year and usually for two-week periods over the course of the period of time that is relevant in this case. 7 Mr Shahmoon was also president of a corporation by the name of Derby Development Corporation which carried on business in Montreal, and there is no doubt that when he came to Canada to look after, or to do what needed to be done in connection with, his real estate holdings, he used the facilities of Derby Development Corporation for that purpose. ...
FCTD
Walls v. The Queen, 76 DTC 6309, [1976] CTC 501 (FCTD)
For example, there are no common infra-structures, municipal services such as streets, water, fire or police protection, and there is no political connection. ...
FCTD
Niemi v. The Queen, [1984] CTC 181, 84 DTC 6194 (FCTD)
Mr Niemi had been a “Big Brother” to one of Mrs Hebert’s children for several years prior to his purchase of the farm and it was because of that connection that he became familiar with the farm. ...
FCTD
Brackstone v. The Queen, 80 DTC 6060, [1980] CTC 89 (FCTD)
The Queen, 80 DTC 6060, [1980] CTC 89 (FCTD) Mahoney, J:—The only issue is whether an amount received by the plaintiff in connection with the termination of his employment was income from an office or employment as determined by the Minister of National Revenue. ...
EC decision
Canada Steamship Lines Ltd. v. MNR, 66 DTC 5205, [1966] CTC 255 (Ex Ct)
The appeal is allowed and the assessments are referred back for re-assessment so as to allow the expenditures which are the subject matter of the appeals except those expenditures which were incurred in connection with, or as a necessary incident of, replacing the boilers in the S.S. ...
FCA
Rapistan Canada Ltd. v. MNR, 74 DTC 6426, [1974] CTC 495, briefly aff'd 76 DTC 6177, [1976] CTC 296 (SCC)
RAPISTAN CANADA accepts the foregoing gift and acknowledges, covenants and agrees as follows: (a) That by reason of accepting the foregoing gift it will obtain confidential information and data disclosed to it by RAPISTAN and it will not at any time except so far as may be necessary in connection with its own rights of manufacture and sale, disclose to third persons any of the information, knowledge or data imparted or furnished to it by RAPISTAN and it will use every effort to prevent disclosures at any time of the said information, data or knowledge by its employees or others possessing or having access thereto; (b) That it will not by reason of its exercise of the rights hereby given to it obtain or claim to obtain any property rights whatsoever or wheresoever in respect to any trade name, trade mark, letters patent or applications for any such, now owned or controlled by RAPISTAN beyond the rights conferred upon it by this Deed of Gift; (c) That should trade marks covered hereby be registered by RAPISTAN under the laws of any country other than Canada, such registration and trade marks shall be the sole property of RAPISTAN, and RAPISTAN CANADA will not contest at any time in any manner, the validity thereof; (d) That should Rapistan apply for or have issued letters patent by any country other than Canada relating to any product covered by this Agreement, RAPISTAN CANADA will not contest at any time, in the manner, the validity thereof; (e) That the rights, franchises and licences acquired by it hereunder will not be transferred by it in any way without the prior consent of RAPISTAN; (f) That upon the termination of the period hereinbefore fixed it will return to RAPISTAN all blueprints, written data and information. ...
TCC
Gestion Louis Riel Inc. v. MNR, 85 DTC 550, [1985] 2 CTC 2211 (TCC)
This advance was made to Le Groupe Sigma Inc to carry out major repairs in connection with construction defects and thereby enable the company to continue in business, sell its condominiums, institute proceedings for defects in soundproofing in the amount of $270,000.00 against engineers and so make profits on the project. 10. ...