Search - connection
Results 4701 - 4710 of 6326 for connection
TCC
817254 Ontario Inc. v. R., [1998] 1 CTC 2745, 98 DTC 1192
AND WHEREAS Conley requires financing from time to time in connection with the Conley Corporations with respect to the construction of residences. ...
TCC
Barker v. R., [1998] 1 CTC 3059
In this connection, I find it significant that in support of his posi tion Counsel for the Respondent has not relied on any decisions of the courts involving the application of subsection 60.1(2) (or the parallel subsection 56.1(2)) but on decisions dealing with situations that have occurred prior to the enactment of subsection 60.1(2) of the Act. ...
NBQB decision
Zellers Inc. v. New Brunswick (Minister of Finance), [1998] 3 CTC 55
The following words of Pud- dester J. at page 7046 in Carling (supra) are applicable here: While the words actually used do not in the purely grammatical sense make that linkage, nevertheless in my view it is significant that the legislature has expressly associated with a concept originally defined to relate to a person who “acquires” goods, the concept of a person — the promotional distributor — who in connection with a promotional distribution transaction, provides or disposes of those goods. ...
TCC
Hamer v. R., [1998] 3 CTC 2030, 97 DTC 1273
In this connection, counsel for the appellants noted the limited meaning given to the expression “pension alimentaire” (the meaning of the English word “alimony”) by the Federal Court of Appeal in Gagnon’ [7] as applying only to an alimony which one spouse must pay another from whom he or she is separated during the marriage. ...
TCC
Jolicoeur v. R., [1998] 3 CTC 2069
In this connection, paragraph 8(1)(i) of the Act reads as follows: (i) Dues and other expenses of performing duties- amounts paid by the taxpayer in the year as (i) annual professional membership dues the payment of which was necessary maintain to maintain a professional status recognized by Statute, to the extent that the taxpayer has not been reimbursed, and is not entitled to be reimbursed in respect thereof; Was the council of physicians, dentists and pharmacists a professional association, and were the dues paid by the appellant necessary to maintain a professional status? ...
TCC
Gretillat v. R., [1998] 3 CTC 2767, 98 DTC 1483
In this connection he referred to Information Circular 92-2, titled “Guidelines for the Cancellation and Waiver of Interest and Penalties” and the Federal Court Trial Division judgment in Bilida v. ...
TCC
Vibe v. R., [1998] 3 CTC 2856, 98 DTC 1684
In this connection, counsel for the Respondent commented as follows in his memorandum submitted during oral argument entitled “Respondent’s Points of Argument”: At the time of amendment of the provision into its present form 1956, the Minister responsible indicated that the deduction was not intended to be applicable in the case of all clergymen or ministers, and that it was to apply to a clergyman, ‘whether he be in fact a pastor in charge of a congregation or a member of the church body in the higher level [...] who engages in church work exclusively including acting as a pastor from time to time’. ...
FCA
Harwill Investment Corp. v. R., [1999] 2 CTC 342, 99 DTC 5207
Moreover, while the undesirable effects of traffic congestion on the popularity of the shopping centre and on its prospects for competing with a rival shopping centre might conceivably have led to some other whole or partial solution involving an outlay of a capital nature, such as to restructure the shopping centre or its buildings or its means of access, and ress and some such outlays may indeed have been made), this is 0t whal t expimditure here in es on was for The mane ’ was not cid or change in 0r additions to the la' li " ULeilk. ises or the buildings thereon or in connection with the structure s of the plaintiff's business^ Rather, it was paid to induce the City to make changes on City property that could be beneficial to the plaintiff in achieving its object of promoting its business by enhancing the popularity of its shopping centre. [13] *[emphasis added] Here, the exchange of land and the payment for the relocation of Pierre Corneille Street are not severable. ...
TCC
Gilbert v. R., [1999] 2 CTC 2127
The only connection is that if the Appellant’s daughter successfully completes her AMDA course, she may then apply to the New School University and transfer 60 credits towards a degree to be granted by New School University. ...
TCC
Campbell v. R., [1999] 2 CTC 2288, 99 DTC 297
He said, in this connection, that in effect smaller companies could not afford helicopter exploration activity. ...