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In this connection I wish to note that the Notice of Appeal is 13 pages in length- single-spaced. ...

Buma's emotional bond with and her concern for her children remained as strong as in the previous period, but the notion of physical residency is something apart from that connection. ...

Richard Essery in connection with a goods and services tax (GST) assessment for the period April 1, 1998 to December 31, 2001. ...

The work expended on or in connection with the property realized.- The Voykins put a lot of their own labour into the property. ...

It deprives her of the innumerable cognitive skills that, while healthy, we take for granted but without which, we lose any meaningful connection to the world. [17]     In Ms. ...

In this connection, Dickson C.J., writing for the Court in Bronfman Trust, supra, closely analysed the third element of the interest deductibility provision and classified the various possible uses of borrowed money as: eligible and ineligible, original and current, and direct and indirect.  ...

Kitura has taken eight of nine courses towards his MBA at CCU since starting the program. [4]      The relevant legislation in connection with the LLP is as follows: 146.02(1)          The definitions in this subsection apply in this section. ...

The Minister relied on the following assumptions of fact, which were admitted or denied by the Appellant as indicated: (b) at all relevant times the Appellant had a contract (the "Contract") with Gosine Sulley & Associates to provide computer services to NBTel in Saint John, New Brunswick; (denied) (c) at all relevant times the Appellant was carrying on a business of providing computer services; (admitted) (d) at all relevant times the Appellant's home was in Moncton, New Brunswick; (admitted) (e) the Contract specified that an office was to be made available to the Appellant at NBTel's premises in Saint John; (admitted) (f)    the Contract specified that all supplies and services, including secretarial services, required to perform the services under the Contract would be supplied to the Appellant by NBTel; (admitted) (g) the Contract did not require the Appellant to maintain an office in his home in Moncton; (denied) (h) the Appellant maintained an office in his home in Moncton; (admitted) (i)    the Appellant was required under the terms of the Contract to provide the services at NBTel's premises on all business days for 7 1/2 hours per day; (denied) (j)    the Contract required the Appellant to be responsible for all living and travel expenses associated with the performance of the Contract in the city of Saint John, but any reasonable travel expenses incurred in connection with the performance of the Appellant's services outside the Saint John area would be reimbursed by NBTel; (admitted) (k) the expenses disallowed were all in relation to the expenses the Appellant incurred in travelling back and forth from his home in Moncton to NBTel's office in Saint John, as well as his living accommodations while in Saint John; (denied) (l)    the expenses noted in subparagraph 11(k) above were personal expenses of the Appellant; (denied) [3]      The Appellant began working as an employee in the computer industry in 1996. ...

In this situation the Appellant should have filed a Notice of Objection within 90 days of October 05, 1998, i.e. sometime prior to January 03, 1999. [15]     The Act also provides that the Appellant could have applied for an extension of time within which to file a Notice of Objection if the application to extend the time is made within one year plus the 90 days from the date the Notice of Reassessment is issued (i.e. one year plus 90 days from October 05, 1999 or prior to January 03, 2000). [16]     The Appellant did not file a Notice of Objection to the Reassessment issued for the 1997 taxation year, nor did she apply for an extension of time. [17]     The only document filed by the Appellant in connection with the Notice of Reassessment issued on October 05, 1998 for the 1997 taxation year was the Notice of Appeal that was filed with the Court on July 30, 2002. [18]     Counsel for the Respondent filed a Motion asking that the Notice of Appeal filed for the 1997 taxation year be dismissed because a Notice of Objection was not filed by the Appellant within the time specified in the Act. [19]     Since the Appellant did not comply with the specific provisions in the Act for filing a Notice of Objection, the Motion of the Respondent is granted and the Notice of Appeal purportedly filed for the 1997 taxation year is quashed. ...

(Four weeks have been reserved for the trial.) [6]      The Appellant and his associates retained the services of lawyers Jim Aldridge and Richard Sugden to represent them in the Court Action. [7]      In the 1999 and 2000 taxation years the Appellant paid his share of the legal fees in connection with the Court Action. ...