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This case is distinguishable from that of a businessman who receives an isolated inducement payment in connection with the negotiation of a lease of space which he intends to occupy. ...

But where there is credible evidence, as there is here, of actual use and enjoyment by the taxpayer of the contiguous land in connection with her house, and such use and enjoyment is not of an exaggerated or unnatural sort, a great deal of weight must be attached to it in assessing whether such use can be reasonably regarded as contributing to the taxpayer's use and enjoyment of his residence. [1] It is not for the officials of the Department of National Revenue, nor for the courts, to be the arbiters of lifestyles chosen by taxpayers. ...

Jenkins testified that the office was used for all calls in connection with the fishing business. ...

The Minister of National Revenue shall, pursuant to subsection 178(2) of the Income Tax Act, pay all reasonable and proper costs of the defendant in connection with this appeal (see The Queen v Creamer, [1977] CTC 20; 77 DTC 5025). ...

Filbee had a prior business connection with Jeff Gray. Although the appellant was president and a signing officer of Dresden, he had no active involvement with the day-to-day operations of the corporation. ...

In other words, a dealing in trade paper such as takes place, for instance, in connection with the sales of thousands of automobiles annually. ...

The relevant provisions of the Income Tax Act are as follows: 231. (1) Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept, and (a) audit or examine the books and records and any account, voucher, letter, telegram or other document which relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act, (b) examine any property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records of the amount of any tax payable under this Act, (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and (d) if, during the course of an audit or examination, it appears to him that there has been a violation of this Act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this act or a regulation. (2) The Minister shall, (a) within 120 days from the date of seizure of any documents, books, records, papers or things pursuant to paragraphs (1)(d), or (b) if within that time an application is made under this subsection that is, after the expiration of that time, rejected, then forthwith upon the disposition of the application, return the documents, books, records, papers or things to the person from whom they were seized unless a judge of a superior court or county court, on application made by or on behalf of the Minister, supported by evidence on oath establishing that the Minister has reasonable and probable grounds to believe that there has been a violation of this Act or a regulation and that the seized documents, books, records, papers or things are or may be required as evidence in relation thereto, orders that they be retained by the Minister until they are produced in any court proceedings, which order the judge is hereby empowered to give on ex parte application. (4) Where the Minister has reasonable and probable grounds to believed that a violation of this Act or a regulation has been committed or is likely to be committed, he may, with the approval of a judge of a superior or county court, which approval the judge is hereby empowered to give on ex parte application, authorize in writing any officer of the Department of National Revenue, together with such members of the Royal Canadian Mounted Police or other peace officers as he calls on to assist him and such other persons as may be named therein, to enter and search, if necessary by force, any building, receptable or place for documents, books, records, papers or things that may afford evidence as to the violation of any provision of this Act or a regulation and to seize and take away any such documents, books, records, papers or things and retain them until they are produced in any court proceedings. (5) Any application to a judge under subsection (4) shall be supported by evidence on oath establishing the facts upon which the application is based. ...

A person could no acquire stamps from the appellant except in connection with a purchase of merchandise in the manner I have described. ...

This is borne out by the subsequent event that upon the completion of the plant it severed its connection with the plaintiff. ...

Connections to outside sources of water and electricity are provided. ...