Search - connection
Results 2381 - 2390 of 6318 for connection
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. ...
EC decision
Bessie L. Shaw v. Minister of National Revenue, [1938-39] CTC 341
It is further agreed that when the first instalment under this policy becomes due, as above, the person or persons legally entitled to receive said first instalment shall have the option of commuting all instalments into a single cash payment of SEVENTY-ONE THOUSAND FOUR HUNDRED DOLLARS and the payment of this amount shall completely discharge the Company from all liability in connection with this contract; provided always that this option cannot be exercised by the beneficiary or payee unless the owner shall have filed with the Company a written request to that effect, or shall have so expressed his desire by will. ...
ONCA decision
Canadian Leaf Tobacco Co. LTD v. City of Chatham, [1944] CTC 150
Clause (d) provides that the business assessment of a person carrying on a business such as the clause describes, in respect of land occupied or used by him in such business for distribution premises, storage or warehouse for such goods, wares and merchandise, or for an office used in connection with the said business, is to be for a sum equal to 75 per cent. of the assessed value of the land so occupied or used. ...
EC decision
Consolidated Textiles Limited v. The Minister of National Revenue, [1947] CTC 63, [1946-1948] DTC 958
It is never necessary to show a causal connection between an expenditure and a receipt. ...