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The General Partner shall be entitled to retain advisers, experts or consultants to assist him in the exercise of its powers and the performances of his duties hereunder. 2.4 No Limited Partner in his capacity as a Limited Partner will: (1) take part in the control or management of the business of the Partnership or exercise any power in connection therewith; (2) execute any document which binds or purports to bind any other Partner or the Partnership (3) hold himself out as having the power or authority to bind any other Partner or the Partnership (4) have any authority or power to act for or undertake any obligation or responsibility on behalf of any other Partner or the Partnership. ...

  [21]         The problem with this submission is that the deduction provided for in paragraph 60(o) applies only to fees paid in connection with objections and appeals. ...

In the income tax returns for 1958, 1959 and 1960 the expenses and revenues in connection with the passageways were treated no differently than they were treated in the published financial statements. ...

Willis had some historical connection with the property as her grandfather had given it to the United Church. ...

Some of the records in connection with the sale of the restaurant and its 1986 operations were taken to Mr. ...

That provision reads in part, as follows: 20(1) Notwithstanding paragraphs 18(1)(a), (b) and (h), in computing a taxpayer's income for a taxation year from a business or property, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (bb) an amount other than a commission paid by the taxpayer in the year to a person (ii) for services in respect of the administration or management of shares or securities of the taxpayer, if that person's principal business (iv) includes the provision of services in respect of the administration or management of shares or securities; 7 The Appellant presented no evidence whatever in connection with this claim. ...

Cosmetics is defined by subsection 2(1) as follows: 2. (1) In this Act "cosmetics" means goods, whether possessing therapeutic or prophylactic properties or not, commonly or commercially known as toilet articles, preparations or cosmetics, that are intended for use or application for toilet purposes, or for use in connection with care of the human body, including the hair, nails, eyes, teeth or any other part or parts thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes toilet soaps, shaving soaps and shaving creams, skin creams and lotions, shampoos, mouth washes, oral rinses, toothpastes, tooth powders, denture creams and adhesives, antiseptics, bleaches, depilatories, perfumes, scents and similar preparations; The majority of the Board described the goods in question as follows (Appeal Book, v. ...

Subsection 178(2) reads as follows: 178. (2) Where, on an appeal by the Minister other than by way of cross-appeal, from a decision of the Tax Review Board, the amount of tax that is in controversy does not exceed $2,500, the Federal Court, in delivering judgment disposing of the appeal, shall order the Minister to pay all reasonable and proper costs of the taxpayer in connection therewith. ...

In 1956 (and subsequent years) the company deducted the interest paid on its bonds; in 1956 it also deducted (under section 11(1)(cb)) legal expenses incurred in connection with the bond issue and the preferred share redemp tion. ...

Morris had no reasonable expectation of profit from his activity as a fishing guide and therefore could not deduct against his other income the losses that he had incurred in connection with that activity. [3]                 The Judge rendered his judgment before the Supreme Court of Canada decided 2002 SCC 46 "> Stewart v. ...