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There is a direct connection between the money borrowed from the Bank and immediately paid back to the Bank to pay off the guarantee. ...

In this connection counsel relied on s. 118.1(1) and s. 118.1(2) of the Act and ss. 3500 and 3501 of the Income Tax Regulations (“the Regulations”). ...

In connection with Mr. Lanctôt’s practice of dentistry, it should be noted that he sold his own clinic in 1987 and that from that year onward he paid the rental and administrative costs by giving up 40 percent of his fees to the clinic where he worked. ...

That the Plaintiffs are entitled to be indemnified by Westminer against all costs, charges and expenses reasonably incurred, and to be incurred in connection with the Ontario Action. ...

In connection with this argument, Mr. Kenny submits that the R.C.M.P. is, in effect, a third party and that the actual employer was the Treasury Board and consequently, section 231 is applicable. ...

In the fall of 1990, the Appellant was approached by a corporation in Edmonton, specifically, the Sherritt Corporation, and offered a position in that city in connection with his scientific background. ...

Canada, 99 DTC 5117 (para. 21), “a deduction cannot be so far removed from its corresponding income stream as to render its connection to the anticipated income tenuous at best.” ...

In this connection, the decision of Mr Justice Addy in Roy M Power v Her Majesty the Queen, [1975] CTC 580, 75 DTC 5388, should be borne in mind. ...

The appellant company was entitled to deduct the expenses in question except those that were incurred in connection with replacing the boilers. ...

It is apparent from the portion of his judgment in the Soalta case dealing with the “Edmonton property”, at p 5365, that Mr Justice Cattanach was very much aware that the obvious conclusion to be drawn from the bare fact of the grant of an option is susceptible of considerable modification by evidence of the circumstances in which it was granted, although he did not find it necessary to say so in connection with the “6th St Calgary” transaction. ...