Search - connection

Submissions of the Respondent Counsel for the Respondent points to the considerable real estate connections of the Appellants, the Corporation and Seasons and the various sales and purchases described above. ...

M.N.R.. [4] See also s. 139(l)(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... ...

This was in connection with the investigation into the activities of Bellfield, Minchella and OCGC which resulted in the charges against Bellfield, Minchella and Rochat for fraud and uttering forged documents. ...

The documents requested are as follows: A. the complete record, being copies of all decisions, records of meetings, briefing notes, analysis, correspondence within, to and from the Government of Canada, including within, to and from Ministers, officials, exempt staff and ministerial aides, Members of Parliament and Senators, in connection with the proposed sale of duty free gas at land border crossings by licenced duty free shops (the “Documents”) including all Documents connected with representations made by the University of Windsor, The Canadian Transit Company, The Frontier Association, 1185740 Ontario Limited and Johnstown Duty Free Shop Inc. and other Duty Free Shops, local governments, businesses and politicians and their advocates and counsel for the period from November 1, 1995 to February 24, 1998; and B. the complete record of the Minister’s past practices in issuing Wholesalers/Jobbers licences under the Excise Tax Act. ...

It was only the initial seizure, according to the Crown, that formed the basis of the reassessment, and, hence, any illegality in connection with the reseizure, which was aimed only at the criminal proceedings, could not be relied on in attacking the reassessment. ...

I also note, as an aside, that this petition was brought out of the Nelson Registry of the Supreme Court, at a location with no connection or proximity to the events and parties involved in these proceedings, an irony not lost on the petitioner’s solicitor. ...

I attach hereto as Exhibit R-l to my affidavit, to form an integral part thereof, a copy of the electronic print-out of the notes I took on June 7, 1994, which state what I did on that day on behalf of the Collection Branch of the Department of National Revenue, in connection with the file of Mr. ...

Work expended on or in connection with the property realized. If effort is put into bringing the property into a more marketable condition during the ownership of the taxpayer or if special efforts are made to find or attract purchasers (such as advertising) there is some evidence of dealing in the property. ...

According to Butcher, the expenses incurred to this point were in the neighbourhood of $425,000 and it was understood that substantially greater costs would be incurred in connection with the OMB hearing. ...

The notice of objection reads as follows: [TRANSLATION] BY REGISTERED MAIL Saint-Honoré, January 10, 1996 Revenue Canada, Taxation 100 Rue Lafontaine, Bureau 211 Chicoutimi, Quebec G7H 6X2 Dear Sir/Madam: This is to inform you that I am objecting to the requirement pursuant to s. 160(1) of the Income Tax Act that I repay the sum of $6,000 in connection with the transfer of a 1990 Oldsmobile 98 Regency automobile in June 1995. ...