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Results 3621 - 3630 of 6340 for connection
EC decision
Minister of National Revenue v. Edward H. Sproston, [1970] CTC 131, 70 DTC 6101
In my view there is not, and in that connection it is useful to refer to the statement of Viscount Simonds in Kirkness v. ...
BCCA decision
Minister of Finance of British Columbia v. Estate of Andrew Lawrence Carper, [1970] CTC 257
The only limitation is that if the question of relationship happens to arise in connection with the interpretation of a will or instrument then section 10 does not apply if the testator died before April 17, 1920, or to an instrument made before that date. ...
SCC
Quebec Hydro-Electric Commission v. 307 ; Deputy Minister of National Revenue, [1969] CTC 574, 69 DTC 5372
Appellant contends that the transformers it uses in connection with the production and distribution of electricity are apparatus used directly in the manufacture or production of goods ’ ’ within the meaning of that provision. ...
EC decision
Frederick Burton, Malcolm Swartz and Martin Goldsmith, Executors or the Estate of Harry M. Schiller v. Minister of National Revenue, [1968] CTC 233, 68 DTC 5164
The only question that has to be decided as between the parties in this case in connection with the application of the first two rules is whether, at the time of the death of the deceased, Schiller’s Limited maintained, in Ontario or in Saskatchewan, ‘‘any register of transfers or place of transfer”? ...
EC decision
Jack Cuppel Oelbaum v. Minister of National Revenue, [1968] CTC 244, 68 DTC 5176
This witness agrees he recommended the contract entered into by Nexus and Nadka Services “as a way or manner of avoiding income tax in connection with Dr. ...
EC decision
Dr. Barnardo’s v. Minister of National Revenue, [1968] CTC 296, 68 DTC 5200
April 9, 1964, the appellant, a United Kingdom charity had these connections with Canada: 1. ...
EC decision
Algoma Central Railway v. Minister of National Revenue, [1967] CTC 130, 67 DTC 5091
In that connection, I should say that judgment will go in that form, and without any direction as to whether there is to be any, and if so what, re-assessment in respect of that amount of $6,149.32, because the parties have expressly agreed that the respondent is to reconsider the matter without any condition being imposed upon what action, if any, he is to take as a result of that reconsideration. ...
EC decision
Marflo Drilling Company Limited (Formerly Marflo Oils Limited) v. Minister of National Revenue, [1967] CTC 281, 67 DTC 5196
The problem arises in connection with the treatment provided in respect of petroleum or natural gas rights acquired before, and disposed of after, April 10, 1962, the cut-off date adopted for the new scheme. ...
EC decision
Minister of National Revenue v. William Albert Hansen, [1967] CTC 440, 67 DTC 5293
The preamble of the agreement shows that the purpose of the agreement was to confirm the separation of the parties that had already taken place, and to make arrangements in connection therewith, including (a) arrangements for settlement of their property rights, (b) arrangements for the support and maintenance of the wife, and (c) arrangements in respect of other rights and obligations growing out of the marriage relationship. ...
T Rev B decision
McGraw Estate v. Minister of National Revenue, [1975] C.T.C. 2005, 75 D.T.C. 7
I think that they received somewhere in the neighbourhood of $1.80 per share which perhaps indicates that they did not hold long enough or perhaps, on the other hand, that it was prudent to sell this stock at that time and take the profits that they had hoped for when they went into the transaction. 12 The other enterprise, of course, concerns the Pathfinder shares in connection with which the family company, Glacier, along with Mrs McGraw's Burnbank company entered into a grub staking agreement with one Oates and subsequently received for their participation 308,750 shares of Pathfinder Resources Limited. ...