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The appellant responded that she could not remember paying any fines or administrative penalties in connection with any investigation. ...   [19]     I wish to deal with some evidence as it related to administrative penalties apparently imposed by HRDC or CCRA relating to certain matters investigated in 2000 or 2001 pertaining to events occurring during those years and perhaps having a connection with the 1998 and 1999 growing seasons. ...

In said decisions, the Minister decided certain amounts of employment insurance (EI) premiums and Canada pension plan (CPP) contributions were owing in connection with services performed for the appellant in the 1998 and 1999 taxation years by the individuals listed on Schedule A attached to each Reply to the Notice of Appeal (Reply) ... The Queen [1983] 1 S.C.R. 29, held that the words, “ in respect of” are words of the widest possible scope of any expression that is intended to convey a connection between two related subject matters ...

Sexton J.A. did not deal with the elaborate operational infrastructure of Precision Gutters since that was considered to have been a separate business whose breadth and level of responsibility and financial connection with the end user was distinct from the business aspect of the installation process- in the narrow sense- as it applied to the installers ... Agreeing to work at $15 per hour in connection with any future contracts Marathon might obtain, does not seem to be consistent with what one would expect from an entrepreneur operating his own electrical contracting business ...

BELCOURT and RNB shall cooperate and work together in connection with any such negotiations and settlement, it being understood that any final decision with respect to payment of any such claim shall be made by RNB. 4.04 Any funds required in order to make the payments contemplated by this Article 4.00, and all costs, expenses and fees related thereto, shall be financed by RNB ("TAKE-OUT FINANCING") and, until such time as RNB is declared or otherwise becomes owner of the PROPERTY and sells forty-nine point nine percent (49.9%) of its interest in the PROPERTY to BELCOURT (as provided below), the aggregate of all such payments (as well as the advances described at Section 7.04 below) shall be added to and be deemed to form part of the RNB LOAN. [14] On February 4, 1991 (the agreement having been executed on February 1, 1991), title to the property was transferred from the debtor to the appellant (Exhibit A-7) by way of a voluntary dation en paiement pursuant to the Giving in Payment Clauses contained in the various Deeds of Loan between Yarkon and Yorkville (registered on October 31, 1986, June 8, 1988 and November 20, 1989), and in the Deed of Loan between the appellant and Yarkon registered on November 20, 1989, and pursuant to the 60-day notice registered on November 14, 1990. ... The price to be paid by MacLean in the event that he did exercise the option was the total of the balance of loans owing to Yarkon and the appellant under the different Deeds of Loan (notwithstanding the deemed payment under the voluntary cession) and the aggregate of the following amounts plus interest:- the amount paid by the appellant to Entreprise Federet Ltée ($945,0000);- all amounts paid by the appellant for privileges registered against the property;- all amounts expended by the appellant to maintain, improve and proceed with the construction or operation of the property;- all arrears of interest owed by the debtor to Yarkon and the appellant under the different Deeds of Loan;- all costs, expenses, disbursements and professional fees incurred by the appellant and Yarkon in connection with any of the foregoing payments in order to protect their rights in the property. [16] Mr. ...

Other issues in connection with the terms of the original Partnership Agreement arose too, and so the Agreement of Purchase and Sale had annexed to it an Amended and Restated Partnership Agreement to be executed by the original partners prior to closing. ... Wu, [17] Strayer J.A., in the context of subsection 15(1.1) of the Act, said: In this connection we refer to the decision of this Court in H.M. v. ...

The Courts reasoning is supported by Article 31 of the Vienna Convention On The Law of Treaties. 31(2) provides that for the purpose of the interpretation of a treaty, the context is comprised of the test, including its preamble and annexes, any agreement relating to the treaty which was made in connexion with the conclusion of the treaty, and any instrument which was made by one or more parties in connexion with the conclusion of the treaty. ...

The common law, however, has no such requirement: if there is preceding authority to act for the principal, the rules so far set out, other than those as to ratification, will apply despite the fact that the existence of the principal, or his connection with the transaction, is unknown to the third party. Where his existence or connection with the transaction is not known, the principal is referred to as undisclosed and the rules then applicable are referred to as the doctrine of the undisclosed principal, which can be regarded as a unique feature of common law. [74] The Civil Code also contemplates that the mandatary need not disclose the identity of his or her mandator but if the mandatary acts in his or her own name, the mandatary is liable to the third person. [24] [75] The two-cheque system was in effect in late 1988. ...

The respondent therefore requests that the appeals be dismissed (except, with respect to the 1993 taxation year, as regards an amount of $100 donated to another charity—having no connection with the instant case—which should have been considered in computing the credit for charitable donations allowed to the appellant for that year). ... The appeal from the assessment made for the 1993 taxation year is allowed and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the appellant is entitled to an amount of $100 donated to another charity (having no connection with the instant case) which should have been taken into account in computing the credit for charitable donations granted to the appellant for that year. ...

., (supra)... [52]         In a more recent decision dealing with third parties, GLP NT, supra, a motion was filed before this Court to compel the appellant’s nominee to answer questions about the relationships and connections amongst various corporate entities, which were all interacting together in one way or another. ... MacKay and the other directors took in connection with the purchase and sale of the property were steps calculated to give effect to the shareholders' instructions. ...

RELEVANT STATUTORY PROVISIONS Income Tax Act [14]            Sections 231.1, 231.2, subsections 238 (1) and (2) and subsections 239 (1) and (1.1) of the Act read as follows: 231.1 231.1. (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, (a) inspect, audit or examine the books and records of a taxpayer and any document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer or to any amount payable by the taxpayer under this Act, and (b) examine property in an inventory of a taxpayer and any property or process of, or matter relating to, the taxpayer or any other person, an examination of which may assist the authorized person in determining the accuracy of the inventory of the taxpayer or in ascertaining the information that is or should be in the books or records of the taxpayer or any amount payable by the taxpayer under this Act, and for those purposes the authorized person may (c) subject to subsection 231.1(2), enter into any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, and (d) require the owner or manager of the property or business and any other person on the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. (2) The Minister shall not impose on any person (in this section referred to as a "third party") a requirement under subsection 231.2(1) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection 231.2(3). (3) Where, on ex parte application by the Minister, a judge is satisfied by information on oath that (a) there are reasonable grounds to believe that a dwelling-house is a premises or place referred to in paragraph 231.1(1)(c), (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, and (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused, the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as are specified in the warrant but, where the judge is not satisfied that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge may (d) order the occupant of the dwelling-house to provide to an authorized person reasonable access to any document or property that is or should be kept in the dwelling-house, and (e) make such other order as is appropriate in the circumstances to carry out the purposes of this Act, to the extent that access was or may be expected to be refused and that the document or property is or may be expected to be kept in the dwelling-house. 231.1. (1) Une personne autorisée peut, à tout moment raisonnable, pour l'application et l'exécution de la présente loi, à la fois: a) inspecter, vérifier ou examiner les livres et registres d'un contribuable ainsi que tous documents du contribuable ou d'une autre personne qui se rapportent ou peuvent se rapporter soit aux renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit à tout montant payable par le contribuable en vertu de la présente loi; b) examiner les biens à porter à l'inventaire d'un contribuable, ainsi que tout bien ou tout procédé du contribuable ou d'une autre personne ou toute matière concernant l'un ou l'autre dont l'examen peut aider la personne autorisée à établir l'exactitude de l'inventaire du contribuable ou à contrôler soit les renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit tout montant payable par le contribuable en vertu de la présente loi; à ces fins, la personne autorisée peut: c) sous réserve du paragraphe (2), pénétrer dans un lieu où est exploitée une entreprise, est gardé un bien, est faite une chose en rapport avec une entreprise ou sont tenus ou devraient l'être des livres ou registres; d) requérir le propriétaire, ou la personne ayant la gestion, du bien ou de l'entreprise ainsi que toute autre personne présente sur les lieux de lui fournir toute l'aide raisonnable et de répondre à toutes les questions pertinentes à l'application et l'exécution de la présente loi et, à cette fin, requérir le propriétaire, ou la personne ayant la gestion, de l'accompagner sur les lieux. (2) Lorsque le lieu mentionné à l'alinéa (1)c) est une maison d'habitation, une personne autorisée ne peut y pénétrer sans la permission de l'occupant, à moins d'y être autorisée par un mandat décerné en vertu du paragraphe (3). (3) Sur requête ex parte du ministre, le juge saisi peut décerner un mandat qui autorise une personne autorisée à pénétrer dans une maison d'habitation aux conditions précisées dans le mandat, s'il est convaincu, sur dénonciation sous serment, de ce qui suit: a) il existe des motifs raisonnables de croire que la maison d'habitation est un lieu mentionné à l'alinéa (1)c); b) il est nécessaire d'y pénétrer pour l'application ou l'exécution de la présente loi; c) un refus d'y pénétrer a été opposé, ou il existe des motifs raisonnables de croire qu'un tel refus sera opposé. ... Ct., appeal to Q.C.A. dismissed) does not support the respondent's position because in that case s. 231.1 of the Act was used in connection with a regulatory audit conducted in good faith. ...