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T Rev B decision

Robert H Cameron v. Minister of National Revenue, [1978] CTC 3148, [1978] DTC 1837

In June 1973, I severed my connection with the Company, and the shares were sold the following year. ...
TCC

Van Sleeuwen (P.) v. Canada, [1995] 1 CTC 2787

As we have just seen a sale with a right of redemption is a legal act occurring frequently in connection with the security for a loan. ...
TCC

William J. McKissock v. Her Majesty the Queen, [1997] 1 CTC 2182 (Informal Procedure)

McKissock explained that he provided consulting services of various kinds to his son’s company in relation to jobs that it was doing, or was bidding on, and in connection with facilitating its acquisition of material and supplies. ...
TCC

Campagna v. The King, 2024 TCC 67

Furlan have some connection as, last May, Ms. Campagna attempted to file discovery questions and answers with the registry on behalf of Mr. ...
EC decision

In the Matter of the Income War Tax Act, 1917 v. In Re Salary Of: Lieutenant-Governors, [1917-27] CTC 190

The disbursements that must be made to earn profit are those in connection with unascertained incomes, unlike a case of salary, where disbursements are made at the discretion and the will of the taxpayer,—and after all are not these disbursements measured by the hospitable disposition of each Lieutenant-Governor, and are they not freely and voluntarily incurred and so not enforceable by law. ...
EC decision

The Saskatchewan Co-Operative Wheat Producers, Ltd. v. The Minister of National Revenue, [1928-34] CTC 41, [1920-1940] DTC 159

Moreover, it is well to mention that these deductions—the amounts representing these individual deductions for commercial reserve and Elevator—have already in certain cases been dealt with and returned to 119 growers or contributors in connection with estates; that is when a grower died and left a family in ‘poor condition, the reserve has been refunded in full; as will be done with all other contributions when the Directors have decided the time has come to do as per the Act and the contract. ...
OntCoCt decision

City of Toronto v. Famous Players Canadian Corporation Ltd., [1935-37] CTC 133

The directors of the subsidiaries are employees of the corporation, except in nine companies, and in these companies the corporation appears to have virtual control of the policy and management of the companies, by reason of the fact that they hold the franchise arrangements in connection with the supply of pictures, and the subsidiaries are therefore practically dependent upon the corporation in order to operate. ...
SKKB decision

Re Income Tax Act, 1932, and Proctor and Gamble Co., [1935-37] CTC 334

To me the proposition that the expenses incurred in connection with the delivery, for example, of the product is definitely responsible for a fixed proportion of the profit on the whole business is a business fallacy. ...
SCC

Dominion Distillery Products Co. Ltd., v. His Majesty the King,, [1935-37] CTC 387

The sale and transfer included all debts due to the suppliant in connection with the business. ...
EC decision

Rita Lemay v. Minister of National Revenue, [1938-39] CTC 270, [1920-1940] DTC 499-23

The affidavit states (inter alia) that the appellant resides in Paris, France; that there are facts which, unless admitted, can only be established by the appellant ‘s testimony; that counsel endeavoured to arrange with respondent’s solicitor for a joint admission of these facts so as to avoid the necessity of obtaining the appellant’s testimony in connection therewith and that he was advised recently that the proposed joint admission cannot be made; that counsel endeavoured to ascertain if there were any probability that the appellant might have to come to Canada at an early date and that he has been informed that there is no such probability; that the cost and inconvenience to the appellant of having to make a trip from France to Canada to give evidence would be much greater than the cost or inconvenience of having to take her evidence on a commission or through letters of request in France; that Mr. ...

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