Search - connection

One type of container is designed for use in connection with front loader systems. ...

Issues The relevant portion of the Income Tax Act is paragraph 8(1)(f) which provides as follows: 8(1) In computing a taxpayer's income for a taxation year from an office or employment, 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: (f) where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for his employer, and (i) under the contract of employment was required to pay his own expenses, (ii) was ordinarily required to carry on the duties of his employment away from his employer's place of business, (iii) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv) was not in receipt of an allowance for travelling expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing his income, amounts expended by him in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts fixed as aforesaid received by him in the year) to the extent that such amounts were not (v) outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (j), or (vi) outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer's income for the year if the employment were a business carried on by him. ...

Secondly, the only possible reason why the judge could have been without jurisdiction to change his conclusion is that his morning pronouncement had rendered him functus officio, his connection with the case from then on being limited to correcting incidental errors. ...

The phrase “in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ...

See also s. 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. ...

He stated that inventory for purposes of the Income Tax Act, must be in keeping with the definition provided in section 248 as follow: 248(1) "Inventory" — "inventory" means a description of property the cost or value of which is relevant in computing a taxpayer's income from a business for a taxation year; Further according to counsel, reference should be made to subsection 10(1) of the Act: 10(1) For the purpose of computing income from a business, the property described in an inventory shall be valued at its cost to the taxpayer or its fair market value, whichever is lower, or in such other manner as may be permitted by regulation. (2) that paragraph 20(1)(gg) does not exist in the Act in isolation, but should be read in connection with the preamble to section 20 as follows: 20. ...

I can find no logical connection between the value of land and building and a figure arrived at by reference to the earnings or revenues of the occupants of the building. ...

., and to order cross-examination in connection with such motion. If the order or search warrant may be reviewed, the weight to be given to the information may be considered at that time. ...

The pleadings raise the same issue with respect to the sum of $3,605 in machinery and equipment purchased in 1978 in connection with the Bell River Pumphouse at another mine. ...

In connection with item number (4) in my letter of November 2nd, I have been advised by Mr. ...