Search - connection

The employee can use the sum as he wishes without having to account for any expenditures. [14] The amount a taxpayer receives from his employer as an allowance is included in his or her income unless that allowance falls within the exceptions listed in paragraph 6(1)(b) or subsection 81(3.1) of the Act or is excluded from income under subsection 6(6). [6] [15] Subparagraph 6(1)(b)(v) allows reasonable allowances for travelling expenses received by an employee from his employer in respect of a period when he was employed in connection with the selling of property or negotiating contracts for his employer. ...

They had been incurred in connection with the claim for maintenance upon the divorce. ...

In so reassessing the Appellant, the Minister made the following assumptions of fact: (a) at all material times to the period under appeal, the Appellant was employed as a football player by the Edmonton Eskimo Football Club (hereinafter referred to as the "Employer"); (b) the Appellant was required to travel for 11 road games during the 1992 taxation year; (c) in respect of the away games referred to in paragraph 7(b) supra, the Appellant was away for no more that 33 days in the 1992 taxation year; (d) during the 1992 taxation year, the Appellant was in receipt of a travel allowance in respect of away game meals from the Employer in the amount of $1,100.00; (e) the allowance referred to in paragraph 7(d) supra was a reasonable allowance for travel expenses within the meaning of subparagraph 6(b)(viii) of the Income Tax Act (the " Act "); (f) the Appellant included the allowance referred to in paragraph 7(d) supra into income in completing his return for the 1992 taxation year; (g) expenses claimed for meals in the amount of $2,184.00 were not reasonable in the circumstances; (h) gloves, cleats and miscellaneous football gear claimed in the amount of $1,955.00 were not supplies that were consumed directly in the performance of the duties of office or employment; (i) during the 1992 taxation year the Appellant: i. was not employed in connection with the selling of property or negotiating of contracts for the Employer; and ii. was not remunerated in whole or in part by commissions or other similar amounts fixed by reference to the volume of sales made or the contracts negotiated; (j) expenses claimed in the amount of $4,735.00 that were disallowed were not proven to have been incurred. ...

In or around 1959 the Tahsis Company approached the Indian Agent for British Columbia to discuss the possibility of buying or leasing the Reserve in connection with the construction of a proposed pulp mill. ...

In those same years, the Appellant had loans receivable of $1,063,588 and $945,028 in connection with the development of its mobile home parks in prior years. ...

REASONS FOR JUDGMENT Lamarre Proulx, J.T.C.C. [1]      These are appeals under the informal procedure from reassessments made by the Minister of National Revenue ("the Minister") under section 253 of the Excise Tax Act ("the Act ") for the 1992, 1993 and 1994 taxation years. [2]      Section 253 provides that, where the goods and services tax is payable by an individual who is an employee of a registrant or a member of a partnership that is a registrant, that individual is entitled to a rebate-calculated using the formula set out in the section-for the tax paid in connection with expenses that are deductible in computing the individual's income from the partnership. [3]      The rebate provided for in section 253 is for expenses incurred by the individual to earn income from his or her employment or from the partnership, expenses for which the individual has not been reimbursed by the employer or the partnership and which are deductible in computing the individual's employment or partnership income under the Income Tax Act. [4]      Subsection 253(5) of the Act provides that, where an individual files an application for a rebate under section 253, assessments of the amount of the rebate and appeals, if any, are governed by the provisions of the Income Tax Act. [5]      This appeal involves a partner, and I will no longer refer to anyone other than an individual who is a partner. ...

Millar’s evidence was that there was no consideration for this transaction either, and that the conveyance was made only to secure an amount owing, or to become owing, by him to his wife in connection with their divorce, which took place at about that time. ...

Schafer’s credibility was unquestionably put in issue, both in connection with a fax that she received in June of 1996 which listed, in the Crown’s documents the notice of assessment, and her knowledge of her husband’s having been imprisoned for mail fraud. [14] I am satisfied, on a balance of probabilities, that Mrs. ...

However, I think that the carpentry work which they did was organized into complete and continuous weeks so as to entitle them to unemployment insurance benefits. [16] Their duties in connection with the accounting aspect of the company were really clerical. ...

Work expended on or in connection with the property realized. [...] 5. ...