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And for the said consideration the said Releasor agrees not to make any claim or take any proceedings in connection with any of the claims released by virtue of the preceding paragraphs hereof against any other person or corporation who might claim contribution or indemnity from the said Releasee by virtue of the said claim or proceedings. ...

., [1990] 2 C.T.C. 2566 in which a similar situation of a kind of "community service" was examined in connection with an attempt to establish a fish processing plant in the Province of Newfoundland. ...

See also subsection 139(1)(ae) of the Income Tax Act which includes as “personal and living expenses" and therefore not deductible for tax purposes, the expenses of properties maintained by the taxpayer for his own use and benefit, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

The jurisdiction of this Court, which counsel for the respondent raised in connection with assessments relating to the non-payment of unemployment insurance deductions, is determined in the same manner as in my decision in Lorraine Routhier v. ...

When one of the children required money in connection with schooling, medical care or other similar matter, a cheque was written on that child’s account. ...

Section 165 relates only to assessments made under the Income Tax Act and it has no connection with other assessments which may be made by the Minister of National Revenue under other statutes like the Unemployment Insurance Act or the Canada Pension Plan. ...

Point at Issue According to the originating proceedings, namely the notice of appeal and the reply to the notice of appeal, the question is whether in computing his income for the 1985 taxation year the appellant was correct in deducting the sum of $12,815.19 as legal and extrajudicial expenses incurred in connection with an urgent and interlocutory injunction. ...

Smit, a tax consultant and advisor to the appellants, appeared as a witness and produced a schedule (Exhibit A-2) allocating the area of the building between the motel and the house and further allocating the area of the house between rooms used for personal residence and rooms used in connection with the motel business. ...

Wardean Drilling Limited, [1969] C.T.C. 265; 69 D.T.C. 6194, the Exchequer Court considered the meaning of the word "acquired" in connection with paragraph 20(5)(e) of the former Act, a provision relating to the undepreciated capital cost of depreciable property. ...

Madeleine Dubé Charrier, appealed from a notice of assessment for the 1985 taxation year by which the Minister included the sum of $12,619.45 in her income pursuant to section 160 of the Income Tax Act ("the Act"), in connection with a building allegedly transferred to her by her husband while he owed the National Revenue Department money for previous taxation years. ...