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TCC

Mattabi Mines Limited v. Minister of National Revenue, [1987] 1 CTC 2412, 87 DTC 314

Some of the various methods by which inventory — and clearly one is speaking of "raw material inventory" or "partly finished inventory" in that connection — is transferred into property for sale, are indicated earlier, and include — “being processed, fabricated, manufactured, incorporated into, attached to or otherwise...” ...
FCTD

Arctic Offshore Marine Services Limited v. Her Majesty the Queen, the Minister of National Revenue,, [1986] 2 CTC 179

The ship in question is used in connection with the offshore drilling activity in the Beaufort Sea. ...
FCTD

Raymond Morrissey v. Her Majesty the Queen, [1986] 2 CTC 389, 86 DTC 6509

In this connection it would also be noted that he has not in any way altered his status or responsibilities on the boats since he commenced farming which suggests that he has made no effort to develop further his employment career. ...
TCC

Malcolm Ashford v. Minister of National Revenue, [1986] 1 CTC 2044, 86 DTC 1079

I have reviewed your situation in connection with the new Collective Bargaining Agreement that we signed this year with the Officials. ...
TCC

Michael A. Coulter v. Minister of National Revenue, [1986] 1 CTC 2054, 86 DTC 1048

The Employee shall be reimbursed for all travelling and other expenses actually and properly incurred by him in connection with his duties hereunder and for all such expenses he shall furnish statements and vouchers to the appropriate authority. 9. ...
TCC

I.S.E. Canadian Finance Ltd. v. Minister of National Revenue, [1986] 1 CTC 2473, 86 DTC 1344 (TCC)

The objects for which the appellant was incorporated, as stated in its articles of incorporation, were to deal in or hold various kinds of financial instruments, such as shares, bonds, debentures, notes, negotiable instruments and commercial paper, and to engage in ancillary activities in connection therewith. ...
TCC

A. Hansen & Sons Construction Ltd. v. Minister of National Revenue, [1986] 1 CTC 2576, 86 DTC 1425

Hansen asserted that there was no connection between the two events. Hansen testified that the only reason the appellant purchased the Lamb Ford property was its rental potential. ...
FCTD

Domenico Vespoli, Precision Mechanics Ltd, 80591 Canada Limited and Paradis Vespoli Ltée v. Her Majesty the Queen in Right of Canada, the Attorney General of Canada and the Honourable William Rompkey, in His Capacity as Minister of National Revenue, [1985] 2 CTC 11

In the final paragraph of the affidavit of Mr Savard respecting the claim for disbursements he states that the amount of $1270.39 for telexes, taxis, telephones, photocopies and reproduction of documents in connection with the preparation of the action were essential disbursements. ...
TCC

Bernard a Hodson v. Minister of National Revenue, [1985] 2 CTC 2326, 85 DTC 615

In A-G v Carlton Bank, [1899] 2 QB 158, Lord Russell of Killowen, C] said at 164: The duty of the Court is, in my opinion, in all cases the same, whether the Act to be construed relates to taxation or to any other subject, namely to give effect to the intention of the Legislature as that intention is to be gathered from the language employed having regard to the context in connection with which it is employed. ...
TCC

Eric Rode, Elizabeth Rode v. Minister of National Revenue, [1985] 1 CTC 2324, 85 DTC 272

Was there any portion of the land that you were not using in connection with the lifestyle? ...

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