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Such evidence was certainly not provided at the hearing and I am not satisfied that it was provided at any time in connection with this determination ...

.);   g)       No staff was hired and trained by the Appellant in connection with the proposed business activity of Wilderness;   h)       Wilderness did not have any clients in the 2004 and 2005 taxation years;   i)        The Appellant and his wife testified that the liability insurance for a snowmobile touring business had an “astronomical” cost. ...

  [9]      In relation to legal services in connection with the Final Order, Mr. ...

It is clear from the words in subparagraph 62(1)(c)(i), that a taxpayer is only entitled to deduct moving expenses from his or her employment and/or business income if he or she relocates in connection with “a new work location ”. ...

  [27]     In connection with the Appellant’s argument that a portion of the OAS payment related to previous years, counsel for the Respondent referred to the decision of the Tax Court in Heaman v. ...

Sirivar is not appealing the assessment of tax in connection with the self-funded leave plan, but is disputing how much has been collected and remitted. ...

If the reference is to “International Tax Services Office,” this provides a further possible connection between the envelope (addressed to that office) and the income tax return. ...

That provision reads as follows:   Right of Entry   23                    Notwithstanding the Purchaser occupying the Unit on the Closing Date or the closing date of [the] transaction and the delivery of title to the Unit to the Purchaser, as applicable, the Vendor or any person authorized by it shall be entitled at all reasonable times and upon reasonable prior notice to the Purchaser to enter the Unit and the common elements in order to make inspections or  to do any work or replace therein or thereon which may be deemed necessary by the Vendor in connection with the Unit or the common elements and such right shall be in addition to any rights and easements created under the Act. ...

"Commercial activity" is defined as follows in the Act:   "commercial activity" of a person means   (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;   The word "business" is defined as follows:   “business ” includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement,. but does not include an office or employment;   [18]          The word “supply” is defined, subject to sections 133 and 134, as the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition, while "taxable supply" means a supply that is made in the course of a commercial activity. ...

  [3]      The Applicant owns certain real estate assets and he has received rental income and incurred rental expenses in connection with the real estate assets ...