Search - connection

Although his employment was based at the schools, the appellant frequently traveled in connection with his employment. ...

Where a loan is made for the purpose of earning income through the payment of dividends, this connection is sufficient to satisfy the purpose requirement of subparagraph 40(2)(g)(ii) ...

This is not helpful to the Appellant in his proceedings to reverse the decision of the Minister. [17]     In this connection, it is appropriate to recall the principle established by the Federal Court of Appeal in Elia v. ...

However, in a recent judgment this Court undertook to reject that approach, and I take the liberty of citing what I then wrote in this connection in the reasons submitted for the Court.    ...

Analysis and conclusion [20]     The Respondent in her reply to the amended notice of appeal referred to a paragraph of the unilateral undertaking that reads as follows: We understand and agree that the Consultant is merely acting as Consultant to the Bank in this matter and in connection therewith will assume no decision making responsibilities nor have any management capacity. ...

In fact, the payor did not assume any expenses in connection with the services provided by the Appellant and his truck. ...

"               In connection with these provisions, subsection 8(10) requires that amounts to be deducted pursuant to paragraphs 8(1)(h) and 8(1)(h.1) shall "not be deducted unless a prescribed form, T-2200, signed by the taxpayer's employer certifying that the conditions set out in these applicable sections are met and filed with the taxpayer's return for that particular taxation year. ...

  [19]     In fact, the bonus of a few thousand dollars in connection with a vacation in Europe confirms the very special nature of the employment relationship. ...

The dining room, as well as being used to display paintings, is used by his wife, who is his business manager, to do paperwork in connection with the business. ...

Lemmerick has been unable to demolish the Respondent's assumptions in this regard. [16]     With respect to the fixed asset expenses, apart from the concession on the shelving, there is no evidence the other assets (dishwasher and lawnmower) pertained to the business use of the premises. [17]     Finally, in connection with auto, travel and office expenses, while I believe the company did incur travel expenses for business purposes in 1997, Mr. ...