Search - connection
Results 4831 - 4840 of 6338 for connection
T Rev B decision
R M Latta and Active Petroleum Products LTD v. Minister of National Revenue, [1978] CTC 3003, [1978] DTC 1719
It should be noted in this connection that in the voluntary system of income declaration administered by the Department of National Revenue, only the taxpayer can decide for himself the extent to which his record keeping for business or personal purposes will also be adequate, if needed, in the determination of income tax liability for departmental purposes. ...
T Rev B decision
Phyllis Barbara Bronfman Trust v. Minister of National Revenue, [1978] CTC 3088, [1978] DTC 1752
In 1956 (and subsequent years) the company deducted the interest paid on its bonds; in 1956 it also deducted (under section 11(1)(cb)) legal expenses incurred in connection with the bond issue and the preferred share redemption. ...
T Rev B decision
Kenneth G Mills v. Minister of National Revenue, [1978] CTC 3166, [1978] DTC 1851
The expenses in connection therewith were at least $19,729.72 and $47,266 respectively. ...
T Rev B decision
Gordon R Dell v. Minister of National Revenue, [1978] CTC 3201
There has been no severance of his occupational connection therewith. ...
T Rev B decision
Gordon R Dell v. Minister of National Revenuetax Review Board (Delmer E Taylor), November 3, 1978. See the Headnote to Robert L Coombe v MNR (P 3201). Robert L Coombeand Minister of National Revenue, [1978] CTC 3201, [1978] DTC 1840
There has been no severance of his occupational connection therewith. ...
T Rev B decision
Alpine Management Corporation Limited v. Minister of National Revenue, [1980] CTC 2338, [1980] DTC 1300
He also stated, that although he was aware of Mr Ford’s dream of owning a high rise, he did not recall discussing the demolition of the Bow Valley Building or the construction of a high rise in connection with the loan made for the acquisition of the Bow Valley Building. ...
TCC
DR F Bruce Burns v. Minister of National Revenue, [1983] CTC 2629, [1983] DTC 557
In addition to the $1,000 noted above related to 1977, there was also an amount of $1,496 at issue for 1977 in connection with a European summer ski camp. ...
TCC
Stan Michael v. Minister of National Revenue, [1985] 2 CTC 2122, [1985] DTC 455
In this connection consideration is given to many factors, such as zoning, size and utility and condition of existing improvements, economic conditions, supply and demand of similar properties. ...
FCA
Pollock (J.A.) v. Canada, [1994] 2 CTC 385
The failure to properly understand and apply the law as it applies to capital gains in share transactions The appellant's submission in this connection starts from the proposition that the acquisition of shares is "presumptively an investment". ...
TCC
Jeannie Kelner v. Her Majesty the Queen, [1996] 1 CTC 2687 (Informal Procedure)
Personal relations and attitudes toward each other are often as important in this connection as the place of physical residence. ...