Search - connection

In connection with these contracts, respondent paid the following amounts, during 1953, to: Sigma-Vog-Les Films Marceau $ 12,500 Maroc Films 8,900 Sodak International Films Inc. 210,000 The appellant seeks to recover from the respondent the “withholding” tax of 10% stipulated in Section 106(2) of the Income Tax Act (R.S.C. 1952, c. 148), amounting to $23,100, for which the respondent was re-assessed on February 6, 1957, consequent upon its omission of complying with this alleged obligation. ...

., [1994] 1 C.T.C. 199, 94 D.T.C. 6166 (F.C.T.D.). maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

The question is not that, but whether the collateral legislative action in connection with the Income Tax Act has the effect of amending the 1956 statute. ...

While overseas, the appellant maintained a bank account and a safety deposit box in a bank in Ottawa which were operated on his behalf in connection with his Canadian income and Canadian securities under Power of Attorney given to his father. ...

The Queen, [1987] 2 F.C. 171; [1987] 1 C.T.C. 210, where a newly resident corporation tried unsuccessfully to deduct noncapital losses earned at a time it had no connection whatsoever with Canada. ...

Pursuant to subsection 178(2) of the Income Tax Act the Minister shall pay all reasonable costs of the taxpayer in connection with this appeal in which the amount of tax involved is less than $2500. ...

Under the OETC scheme, an individual can earn up to $80,000.00 free of Canadian tax liability. [6]                 The relevant portions of subsection 122.3(1) for the purposes of this application are as follows: 122.3 (1) Where an individual is resident in Canada in a taxation year and, throughout any period of more than 6 consecutive months that commenced before the end of the year and included any part of the year (in this subsection referred to as the "qualifying period")                                           (a) was employed by a person who was a specified employer, other than for the performance of services under a prescribed international development assistance program of the Government of Canada, and (b) performed all or substantially all the duties of the individual's employment outside Canada (i) in connection with a contract under which the specified employer carried on business outside Canada with respect to... ...

However, evidence was given by HOOL’s present supervisor of accounts payable, who did not occupy that position when the request was returned, showing the system used by HOOL dealing with the payment of accounts payable in connection with the Project and that such system was in effect at the material times. ...

Furthermore, in October 2009, the appellant learned that her signature had been forged on a suretyship dated May 22, 2006, in favour of the Caisse des Mutuellistes, in connection with a lease contract signed by 9115. ...

Every director and officer of a corporation shall exercise the powers and discharge the duties of his office honestly, in good faith and in the best interests of the corporation, and in connection therewith shall exercise the degree of care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances.” ...