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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. ...

The cultivation of the soil for food-products or any other useful or valuable growths of the field or garden;; tillage; husbandry; also, by extension, farming, including any industry practised by a cultivator of the soil in connection with such cultivation, as forestry, fruit-raising, breeding and rearing of stock, dairying, market-gardening, etc.” and ‘ agricultural ’ ’ means: “Of, pertaining to, or engaged in agriculture;’’ Thus the word ‘‘agricultural’’ has a wide meaning. ...

This is because of the fact that both Companies were controlled by the same interests at the time the sale of the assets was completed, and the first proviso of section 6(1)(n) is specific in this connection.’’ and also to paragraph 15 in the Notice of Appeal herein which alleged: “15. ...

Subject to the provisions of this Act, the Exchequer Court shall have exclusive jurisdiction to hear and determine all questions that may arise in connection with any assessment made under this Act and in delivering judgment may make any order as to payment of any tax, interest or penalty or as to costs as to the said Court may seem right and proper.” ...

It is shown that in the years in question the appellant company had no employees in Canada carrying on its business of buying and selling minerals, all work in connection therewith being conducted by and at the expense of the parent company in New York, but on behalf of the appellant. ...

Karim Mimoune testified for the Respondent. [4] In 2015, the Appellant spent a total of $131,104 in connection with two projects; it claimed that these were expenditures related to scientific research and experimental development activities (the “experimental development expenditures”). ...

Minister of National Revenue, [1978] CTC 2541, [1978] DTC 1398 Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1972 wherein the Minister of National Revenue assessed to tax the recaptured capital cost allowance in connection with a deemed disposition of depreciable property. ...

Argument Counsel for the appellant quoted an explanation provided by. the Department of National Revenue in connection with the assessment: A capital loss is realized on sale of Shares, bankruptcy of the company, surrender of the charter, or cancellation of the charter by ‘the Province and as none of these events occurred during 1975, the capital Joss is not allowable for the year. ...