Search - connection

The integral connection test superimposes an additional test onto the pith and substance test; it speaks not to whether a particular activity falls within s. 91(10), but to the depth of the connection between that activity and the federal power over navigation and shipping. ... (b)           The Integral Connection Test [50]                           The integral connection test has a long pedigree in the Court’s jurisprudence. ... The integral connection test speaks not to whether a particular activity falls within s. 91(10), but to the depth of the connection between that activity and the federal power over navigation and shipping. ...

The Trustee incurred numerous other expenses in connection with the Litigation Support Business, including costs for leasing premises in the court, photocopies, expert witnesses, transcripts, staff, and travel, and paid GST on most of these expenses, as applicable. [17]   28.       ... In this connection, they have requested that the Trustee make available to them such expertise and information that may be relevant to their own proceedings. ... The amount of litigation expenses incurred by the Estate in connection with the action against C&L represents many millions of dollars. [16]          The Trustee's fees charged to the Estate were first approved by the Estate’s bankruptcy inspectors. ...

Cockburn stated she visits there at least once a year and has a personal connection through family and friends. ... Gerrior has never lived on a reserve and does not have a strong connection to Wikwemikong. ... She has no real connection to that Reserve but her family hunted and fished there. ...

They import such meanings as “in relation to”, “with reference to” or “in connection with”. The phrase “in respect of” is probably the widest of any expression intended to convey some connection between two related subject matters. [35]   Enbridge paid the Signing Bonus as an incentive for the early signing of the easement agreement. It was paid in connection with the Appellant’s granting of the easement on his property. ...

The following is a summary of the relevant elements of those transactions as described by the Appellant:            -        The Appellant and his wife carried on business in common with a        view   of profit as members of Pacific North West Business Connections (a “Partnership” or “PNW”);  -               The Partnership provided sales and management services to Direct       Equipment West Ltd. ...   [7]      In the Reply, the Respondent denied that:  -          the Partnership provided sales and management services to DEW;  -          the Partnership earned any income in 2002, 2003 and 2004;  -          the Partnership set up by the Appellant and his wife called Pacific North West Business Connections carried on business in common with a view to profit;  -          any of the services provided by the Appellant were for the Partnership’s overall operation; and  -          the Appellant reported the net business incomes for 2003 and 2004 as pleaded by the Appellant. [1]   [8]      Further, the Reply sets out the assumptions relied on by the Minister:   14.               In determining the Appellant’s tax liabilities for the 2002, 2003 and 2004 taxation years, the Minister made the following assumptions of fact:   a)                   at all material times, the Appellant was married to Marilyn Cudmore (the “Spouse”);   Pacific North West Business Connections   b)                   during the 2002, 2003 and 2004 taxation years, the Appellant and the Spouse had a partnership called Pacific North West Business Connections (“PNW”);   c)                   the Appellant had a 2/3 interest in PNW and the Spouse had a 1/3 interest in PNW;   d)                   in computing his income for the 2002, 2003 and 2004 taxation years, the Appellant reported net business income of $142,900, $218,922 and $260,371, respectively (the “Reported Amounts”) from PNW;   e)                   the Reported Amounts represented the Appellant’s 2/3 interest in PNW;   f)                     the Appellant reported gross partnership income of $239,822, $406,021 and $472,764 and net partnership income of $213,284, $347,926 and $411,705 for the 2002, 2003 and 2004 taxation years, respectively, for PNW;   g)                   PNW was not set up as a separate business entity;   h)                   at all material times, PNW’s only client was Direct Equipment West Ltd. ...

Liu had committed misrepresentation in connection with her CEC Application. ... Liu engaged in misrepresentation in connection with her CEC Application was not the subject of any decision, explicit or implicit, in 2014. ... Liu does not appear to have previously turned to this or any other court in connection with her CEC Application, no issue of judicial economy arises.   ...

There are exceptions to this general principle. [2]   One exception is found in subsection 207.05(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) which provides, among other things, that a tax is payable for a calendar year in connection with a TFSA if, in the year, “an advantage in relation to the TFSA is extended” to the holder of the TFSA. [3]   The term “advantage” in relation to a TFSA was, at the time relevant to this proceeding, defined in material part in paragraph 207.01(1)(b) of the Act to mean: 207.01(1) … 207.01(1) … (b) a benefit that is an increase in the total fair market value of the property held in connection with the TFSA if it is reasonable to consider, having regard to all the circumstances, that the increase is attributable, directly or indirectly, to … b) tout bénéfice qui représente une hausse de la juste valeur marchande totale des biens détenus dans le cadre du régime qu’il est raisonnable de considérer, compte tenu des circonstances, comme étant attribuable, directement ou indirectement: … (i) a transaction or event or a series of transactions or events that (i) soit à une opération ou à un événement, ou à une série d’opérations ou d’événements, qui, à la fois: (A) would not have occurred in an open market in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and (A) ne se serait pas produit dans un contexte commercial ou financier normal où des parties sans lien de dépendance traitent librement, prudemment et en toute connaissance de cause, (B) had as one of its main purposes to enable a person or a partnership to benefit from the exemption from tax under Part I of any amount in respect of the TFSA, or (B) a pour objet principal notamment de permettre à une personne ou à une société de personnes de profiter de l’exemption d’impôt prévue à la partie I à l’égard d’une somme relative au compte, … […] [4]   The amount of tax payable in respect of an “advantage” is, in the case of a benefit, “the fair market value of the benefit” (subsection 207.05(2)). [5]   These provisions are central to the appeal and cross appeal before the Court. ... The Supreme Court went on to confirm in Copthorne that “the language of subsection 248(10) allows either prospective or retrospective connection of a related transaction to a common law series”. [27]   It follows that the Tax Court made no error in concluding, at paragraph 39, that “[a]ll that was necessary was that the Appellant have planned on doing swap transactions with the purpose of achieving the objectives of the series.” ... The Minister assessed the Appellant on the basis that she had received advantages within the meaning of that term in subparagraph 207.01(1) of the Act in each of those years, being the yearly increases in the total fair market value of the property held in connection with her TFSA account minus the yearly $5,000 contributions. 119.   ...

I note the general nature of the remarks made by McIntyre J. in this connection. ... In this connection it will suffice to refer to Symes and Tétreault-Gadoury to see that reviewing the legal context as a relevant aspect of an analysis under s. 15(1)   of the Charter   will not require each time that the court consider all the government programs or legislation that may have some connection with the disputed provision.       ... Having said that, I am not prepared to conclude that the impugned legislation entirely fails the rational connection test. ...

As long as a reasonable connection is shown, that will suffice.  The evidence in this appeal fails to disclose any correlation between the amount charged for grants of letters probate and the cost of providing that service, indicating that the levy is a tax and not a fee.  ... As long as a reasonable connection is shown between the cost of the service provided and the amount charged, that will suffice.  ... The words “for”, “in connection with” and “in respect of” are words of very broad signification, and the obligation to pay the prescribed fee can be in relation to an enormous variety of “things”, “services”, and “proceedings”.   ...

Work expended in connection with the property. Aside from the clean up, the evidence respecting the alleged construction of the landing and the logging is sketchy. ...