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The wearing of appropriate clothing is thus mandatory for counsel to be “heard” in courts and so to represent clients. 19 Counsel for the respondent admitted that the penalty claimed may have no basis in the circumstances but argued that clothing is not deductible under the Income Tax Regulations (“the Regulations”). 20 There is in s. 1100 of the Regulations the “catch-all” clause contained in Class 8 with a deduction (20 percent) allowed for the cost of a “tangible capital property” [immobilisations matérielles] not listed but used in connection with income-producing property. ...

In computing income for his 1991 taxation year, Benediktson claimed a deduction for an allowable business investment loss in the amount of $121,830 from the disposition of land and buildings, which arose in connection with the $620,000 debt owing to him from Investments, on the basis that it had become a bad debt in that year. ...

Although the housekeeper answered the telephone and recorded messages for the appellant, this was incidental to her housekeeping duties and in no way was she directly employed in connection with the appellant’s real estate selling. ...

The amounts in issue in the cross-appeal are legal expenses incurred by the respondent, being $12,317.36 paid in 1951, and $8,514.16 in 1952, in connection with this claim by the United States Internal Revenue Service, which claim ultimately was successfully resisted. ...

The supplementary dues levied in connection with the four years’ period amount to $5,207.62 and were imposed, so the respondent contends in para. 10 of his Reply, on the assumption that ‘‘the appellant’s dealings in government bonds were a venture in the nature of trade within the meaning of section 139 (1) (e) of the Income Tax Act’’. ...

That return is not before me but I record the transaction as I shall have to refer to it later in connection with the sale of 4420 Dewdney Avenue. ...

No complications occurred in connection with the first block of 50 lots bought outright, legal ownership of which was regularly delivered to Bonaventure Investment, this company then proceeding to build 50 bungalows and disposing of the entire development. ...

See in this connection our recent decision in Richstone Bakeries Ltd. v. ...

I cannot admit of so restrictive an interpretation which, if allowed, would provide an even easier way of thwarting the normal functioning of the Act than was pointed out above in connection with periodical dissolutions of partnership. ...

Then, a consequent application of Section 20(3) (a) thrusts upon Caine Lumber Company the quality of taxpayer and eliminates all doubt as to this timber land becoming not merely depreciable but also depreciated property from 1952 onwards, in connection to which respondent filed an allowance claim in the sum of $3,376.41. ...