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No issue can be taken with the fact that the appellant was employed in both taxation years in connection with the sale of motor vehicles for Taylor Ford in Moncton and that he was remunerated in whole by commissions fixed by reference to the volume of his sales. ...   [23]     The relevant subsections of the Act read as follows:   8(1)(f) Sales expenses — where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for the taxpayer's employer, and   (i)         under the contract of employment was required to pay the taxpayer's own expenses, (ii)        was ordinarily required to carry on the duties of the employment away from the employer's place of business, (iii)       was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv)       was not in receipt of an allowance for travel expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing the taxpayer's income, amounts expended by the taxpayer in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts referred to in subparagraph (iii) and received by the taxpayer in the year) to the extent that those amounts were not (v)        outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (j), (vi)       outlays, or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer's income for the year if the employment were a business carried on by the taxpayer, or (vii)      amounts the payment of which reduced the amount that would otherwise be included in computing the taxpayer's income for the year because of paragraph 6(1)(e);   8 (1)(h) Travel expenses — where the taxpayer, in the year,   (i)         was ordinarily required to carry on the duties of the office or employment away from the employer's place of business or in different places, and (ii)        was required under the contract of employment to pay the travel expenses incurred by the taxpayer in the performance of the duties of the office or employment, amounts expended by the taxpayer in the year (other than motor vehicle expenses) for travelling in the course of the office or employment, except where the taxpayer   (iii)       received an allowance for travel expenses that was, because of subparagraph 6(1)(b)(v), (vi) or (vii), not included in computing the taxpayer's income for the year, or (iv)       claims a deduction for the year under paragraph (e), (f) or (g);   8 (1)(h.1) Motor vehicle travel expenses — where the taxpayer, in the year,   (i)         was ordinarily required to carry on the duties of the office or employment away from the employer's place of business or in different places, and (ii)        was required under the contract of employment to pay motor vehicle expenses incurred in the performance of the duties of the office or employment, amounts expended by the taxpayer in the year in respect of motor vehicle expenses incurred for travelling in the course of the office or employment, except where the taxpayer (iii)       received an allowance for motor vehicle expenses that was, because of paragraph 6(1)(b), not included in computing the taxpayer's income for the year, or (iv)       claims a deduction for the year under paragraph (f);   8 (1)(i) Dues and other expenses of performing duties — amounts paid by the taxpayer in the year as   (i)         annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute, (ii)        office rent, or salary to an assistant or substitute, the payment of which by the officer or employee was required by the contract of employment, (iii)       the cost of supplies that were consumed directly in the performance of the duties of the office or employment and that the officer or employee was required by the contract of employment to supply and pay for, (iv)       annual dues to maintain membership in a trade union as defined (A)    by section 3 of the Canada Labour Code, or (B)    in any provincial statute providing for the investigation, conciliation or settlement of industrial disputes, or to maintain membership in an association of public servants the primary object of which is to promote the improvement of the members' conditions of employment or work, (v)        annual dues that were, pursuant to the provisions of a collective agreement, retained by the taxpayer's employer from the taxpayer's remuneration and paid to a trade union or association designated in subparagraph (iv) of which the taxpayer was not a member, (vi)       dues to a parity or advisory committee or similar body, the payment of which was required under the laws of a province in respect of the employment for the year, and (vii)      dues to a professions board, the payment of which was required under the laws of a province, to the extent that the taxpayer has not been reimbursed, and is not entitled to be reimbursed in respect thereof;   8(4) Meals — An amount expended in respect of a meal consumed by a taxpayer who is an officer or employee shall not be included in computing the amount of a deduction under paragraph (1)(f) or (h) unless the meal was consumed during a period while the taxpayer was required by the taxpayer's duties to be away, for a period of not less than twelve hours, from the municipality where the employer's establishment to which the taxpayer ordinarily reported for work was located and away from the metropolitan area, if there is one, where it was located.   8(10) Certificate of employer — An amount otherwise deductible for a taxation year under paragraph (1)(c), (f), (h) or (h.1) or subparagraph (1)(i)(ii) or (iii) by a taxpayer shall not be deducted unless a prescribed form, signed by the taxpayer's employer certifying that the conditions set out in the applicable provision were met in the year in respect of the taxpayer, is filed with the taxpayer's return of income for the year.   8(13) Work space in home — Notwithstanding paragraphs (1)(f) and (i),   (a)      no amount is deductible in computing an individual's income for a taxation year from an office or employment in respect of any part (in this subsection referred to as the "work space") of a self-contained domestic establishment in which the individual resides, except to the extent that the work space is either            (i)      the place where the individual principally performs the duties of the office or employment, or          (ii)     used exclusively during the period in respect of which the amount relates for the purpose of earning income from the office or employment and used on a regular and continuous basis for meeting customers or other persons in the ordinary course of performing the duties of the office or employment;   (b)      where the conditions set out in subparagraph (a)(i) or (ii) are met, the amount in respect of the work space that is deductible in computing the individual's income for the year from the office or employment shall not exceed the individual's income for the year from the office or employment, computed without reference to any deduction in respect of the work space; and (c)     any amount in respect of a work space that was, solely because of paragraph (b), not deductible in computing the individual's income for the immediately preceding taxation year from the office or employment shall be deemed to be an amount in respect of a work space that is otherwise deductible in computing the individual's income for the year from that office or employment and that, subject to paragraph (b), may be deducted in computing the individual's income for the year from the office or employment.     ...

Hervieux regularly used a number of the tools he owned in connection with his contracting construction and renovation business. ... Laberge bought some new tools needed in connection with Mr. Hervieux’s work as well as disposable items like blades and bits although Mr.  ...

REASONS FOR JUDGMENT Woods J. [1]      Inco Ltd. appeals assessments of large corporations tax (LCT) under Part I.3 of the Income Tax Act (the " Act ") for the 1996, 1997, 1998, 1999 and 2000 taxation years. [2]      The question is whether share options issued by the appellant in connection with a corporate acquisition are required to be included in computing capital for purposes of the LCT. ... " A note to the financial statements described the item in greater detail as being share options issued in connection with the DFR acquisition. [13]     During the relevant taxation years, the following amounts were reflected as "contingently issuable equity": 1996 1997 1998 1999 2000 $30,406,119 $30,008,430 $30,008,430 $29,235,587 $27,329,838 [14]     The balance sheet entry for contingently issuable equity was reduced over time as Options were exercised. ...

Yes, NLG was to do something in connection with IMES, but I find the evidence supports the conclusion that software was being developed for other purposes. ... Neilson and NLG, the lack of evidence regarding the extent of the work in connection with IMES, the lack of a written contract or any progress reports, the obligation that funds be spent on the racing car and the termination of the arrangement to develop IMES once the racing car was destroyed raise serious doubts that the value of the services performed by NLG equaled the amount levied by Dr. ...

Kraeker and Johnson are liable for failed remittances, interest and penalties in connection with the reporting periods ended April 30, 2002 and July 31, 2002, being $1,679.84 and $4,401.78, respectively, but are not liable for failed remittances, interest and penalties in connection with the reporting periods ended October 31, 2002 and January 31, 2003. ...

It may be constructed from separate but connected writings; signed and unsigned documents may be read together; and, oral testimony may be admitted to show the connection between the documents where that connection could be found as a matter of fair and reasonable inference. ...

He was however arrested in connection with an unrelated matter and charged with receiving stolen goods and possession of equipment for counterfeiting credit cards. ... He was therefore arrested a second time and charged with fraud in connection with the bank fraud involved in these appeals ...

  [4]               Since the Appellant was not employed in connection with the selling of property or negotiating contracts for his employer, the applicable provisions of the Income Tax Act (“ Act ”) are paragraphs 6(1)(b)(vii.1), 8(1)(h.1), and 8(1)(j) and subsection 8(2), which provide as follows:   6(1)      There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable:  ...   ... The contract in 2004 provided that the School Board would provide certain electronic productivity/office supports, namely, cellular phone, home computer and printer, home internet connection and home fax/dedicated phone line ...

Benefit received from Les produits Déli‑Bon Inc. in connection with the acquisition of its shares   $213,162   5.     ... I also note from the invoice that the $213,162 in fees was related to services supposedly rendered in connection with the purchase of Déli‑Bon's shares by the Appellant and Mr.  ...

No payment was made in connection with the amount reported on the form. ... Generally, a person who is experienced in business and financial matters is likely to be held to a higher standard than a person with no business acumen or experience whose presence on the board of directors reflects nothing more, for example, than a family connection. ...