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Results 4901 - 4910 of 6326 for connection
FCTD
The Queen v. Kurisko, 88 DTC 6434, [1988] 2 CTC 254 (FCTD), aff'd 90 DTC 6376 (FCA)
It is very difficult for me to see any connection between these essential conditions of judicial independence and Parliament’s decision to establish a pension scheme for judges and to expect judges to make contributions toward the benefits established by the scheme. ... In the Beauregard case (supra) Chief Justice Dickson stated at page 77 (D.L.R. 497): It is very difficult for me to see any connection between these essential conditions of judicial independence and Parliament's decision to establish a pension scheme to judges and to expect judges to make contributions toward the benefits established by the scheme. and again at page 77 (D.L.R. 497): The essential condition of judicial independence at the individual level is the necessity of having judges who feel totally free to render decisions in the cases that come before them. ...
SCC
Ciglen v. R., 70 DTC 6118, [1970] SCR 804
[Page 816] The trial judge found as a fact, in connection with the “Kroy-Fulton deal”: At this point, however, I would find as a fact that, at the time of the delivery of the shares to the Bank of Nova Scotia, March 19th, 1956, Ciglen exercised such control over the said shares that it is a reasonable inference he had a beneficial interest in the same. ... Moreover, as the trial Judge found, Ciglen, in his personal amended income tax return for 1956, claimed as a deduction bank inter- [Page 824] est on an overdraft he had been allowed by his bank in connection with his financing of the deal. ...
SCC
Town of Beauport v. Quebec Railway, Light & Power Co. / Quebec Railway, Light & Power Co. v. Town of Beauport, [1945] SCR 16
The town of Beauport desired to have the fares or tolls to be charged by the company in connection with the operation of its motor busses fixed by the provincial board known as the Quebec Public Service Board and the company desired its tariff to be fixed by the Dominion Board of Transport Commissioners. ... Subsequently, the Dominion Railway Act was amended and it was provided that such provincial railway should be a work for the general advantage of Canada, in respect only of the connection or crossing, and certain other matters not here relevant. ...
TCC
S.T.B. Holdings Ltd. v. The Queen, 2011 DTC 1118 [at at 650], 2011 TCC 144, aff'd 2002 DTC 7450, 2002 FCA 386
A copy of the caveat forbidding registration filed by STB in connection with its option related to the Khullar Property (described in paragraph 53 above) and the accompanying Certificate of Title was produced. 58. ... Earlier in the Bulletin it is stated that "the fact that the business operations of a taxpayer are of different natures, for example manufacturing and selling, does not preclude them from being the same business" if there is some connection, interlacing or dependence between the activities ...
TCC
Gagnon v. The Queen, 2011 DTC 1030 [at at 128], 2010 TCC 482
They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. 46 In my view, this is enough to dispose of the second point. ...
TCC
Radage v. The Queen, 96 DTC 1615, [1996] 3 CTC 2510 (TCC) (Informal Procedure)
In The Oxford Companion to Philosophy, under “Thinking”, the following appears: In its diverse forms — as reasoning, believing, reflecting, calculating, deliberating- thinking appears to enjoy an intimate connection with speech, but just what that connection might be is difficult to establish. ...
TCC
Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281
[9] At the outset, each party bore its own costs and expenses in connection with their respective roles under the program. More specifically, section 1 of Schedule “H” of the Agreement provided that CAIL was to pay all costs and expenses incurred in connection with issuing Points. ...
TCC
Hedges v. The Queen, 2014 TCC 270, aff'd 2016 FCA 19
I intend to interpret the words of Schedule VI-I-2(d) of the Act as written, and I interpret them as saying, in connection with dried marihuana: dried marihuana is zero-rated unless dried marihuana may, under the MMARs, be sold to a consumer without a prescription or exemption. ... The requirement under section 6(c) of the MMARs, in connection with the completion of the medical declaration, is simply that the practitioner indicate “for the purposes of determining under subsection 11(3), the maximum quantity of dried marihuana to be authorized, the daily amount of dried marihuana, in grams, and the form and route of administration that the applicant intends to use.” ...
TCC
Lupien v. The Queen, 2016 TCC 2
It is the benefit and advantage of the good name, reputation, and connection of a business. ... Goulet’s task was [translation] “to estimate the fair market value of the portion of goodwill paid by Chemcraft Sadolin inc. on July 31, 2002, which was attributable to [LCR’s] activities”. [18] Although there is a connection, that was not directly the issue to be determined in this dispute. ...
TCC
Edison Transportation, LLC v. The Queen, 2016 TCC 80
Anthony Vitrano (“Vitrano”), a Florida resident was the sole shareholder of Gameday Connection, Inc. ... When one considers Hill’s testimony that he expressed concerns funds being transferred to iTransit might affect the ability of the Appellant to conduct its contracted obligations, it seems clear there was no connection between these payments and invoices. ...