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On October 16, 1998, and November 12, 1998, two more statements of account were issued by Langlois Gaudreau to RCI, in connection with the non-competition clauses (I-3, tab 9).   29.       ... When the words “permanent” or “enduring” are used in this connection it is not meant that the advantage which will be obtained will last forever. ... Given the conclusion I have reached, it is not necessary to dispose of this question. [22]          The non-solicitation agreement was not entered in evidence, but there is no reason to believe that it is not also governed by the laws of Quebec, since all of the agreements in connection with the sale of WMI's Quebec business to RCI and CTVNS are. [23]          According to Le Petit Robert, in the definition of " droit ": "[TRANSLATION] I• A right, rights... 2• Real rights, which may be set up against everyone and enable the holder to exercise a power over property (ownership, usufruct, use, etc.). ...

In early December, she received the first daily reports prepared by employees in connection with the sale of alcoholic beverages over the course of approximately four weeks (Exhibit I‑9). ... Morand faced in connection with alcoholic beverage sales was different because, after making her second request to Michel Légaré, she finally obtained close to three months' worth of daily reports filled out by the employees, that is to say, the reports filled out from November 7, 1998, to January 31, 1999.  ... Richard in connection with the Appellant's sales. [138]    The Appellant's expert Marc Bélanger admitted that, apart from the unreported and unremitted GST, the Appellant owed an additional $14,542 in GST on unreported sales that he estimated at $389,473 (Exhibit A‑28, at pages 6 and 7). ...

Attorney-General for British Columbia [20], the Judicial Committee, dealing with the statutory stipulation of a timber licence under the British Columbia Crown Lands Act, which provided that this licence is issued and accepted on the understanding that no Chinese or Japanese shall be employed in connection therewith, held that, by reason of the Japanese Treaty Act, 1913, enacted by the Dominion Parliament, the stipulation as regards Japanese was void; but that it must prevail as regards the employment of Chinese. ... No deputy head, officer, clerk or employee in the civil service shall be debarred from voting at any Dominion or provincial election if, under the laws governing the said election, he has the right to vote; but no such deputy head, officer, clerk or employee shall engage in partisan work in connection with any such election, or contribute, receive or in any way deal with any money for any party funds. 2. ... Read in connection with the language of s. 3, as they are expressly required to be by the words of reference above quoted from that section, they are the vital provisions which specifically indicate the real incidence and effect of the tax, fixing not only the time or times at which the tax shall be paid and the manner in which it shall be levied and collected, but the particular moneys upon and from and out of which it shall be levied, deducted and paid, and the person (the employer) who shall so levy and deduct it and ultimately pay it to the income tax administrator. ...

He described this as a “contingency plan” in case he had to repay the loans incurred in connection with the Program. ... His spouse received similar invoices in connection with her loans. Prior to paying those amounts, he called Mr. ... In any event, he repeated the process and donated $150,000 in 2003 but reduced the donation to $30,000 for 2004 and 2005. [87] In connection with the various loans, he understood that he was responsible for the shortfall. ...

(ii) The historical context of the 1880 Contract and Clause 16 [152] To determine the legal status of Clause 16, I must consider the historical context in which the 1880 Contract was signed, including its connection to the BC Undertaking. ... The Defendant is not entitled to collect tax imposed under Part 1 of the ITA on income earned by CPRC in connection with the operation of the Canadian Pacific Railway (as defined in paragraph 9 of this Statement of Claim) since such taxes are ultra vires; D. The Defendant is not entitled to collect Carbon Taxes imposed under Part 1 of the GGPPA, in connection with the operation of the Canadian Pacific Railway (as defined in paragraph 9 of this Statement of Claim) since such taxes are ultra vires. [740] The second and third declarations no longer apply, as I have determined that Clause 16 does not exempt Income or Fuel Tax. ...

In this connection, it is up to Parliament to decide which expenses incurred for the purpose of earning business income should not be deductible, as it has so decided on other occasions.  ... However, the court allowed the deduction of rent and wages, stating, inter alia, at pp. 28-29:   At times the policy to disallow expenses in connection with certain condemned activities is clear....   ... Therefore, federal policy was held to be sufficiently amenable to the deduction despite the possible frustration of state policy.   56                               In this connection, I note that in calculating income, it is well established that the deduction of expenses incurred to earn income generated from illegal acts is allowed.  ...

  [8]               The fourth ruling I wish to mention is in connection with a line of questioning Appellant’s counsel wished to ask Mr. ... I conclude, particularly in connection with Ms. Henderson’s report, which I shall discuss in more detail later, that the experts present more as judges of horses’ qualities for the purposes of competition, rather than valuators for the purpose of commercial investment ... This would result in $7,600 being a taxable withdrawal in connection with the R Corporation. ...

Most of the swaps were part of GWL’s planning for the Bestfoods acquisition and were implemented in connection with, and as a result of, that important acquisition. ... Under this test, the appellant argued, the same conclusion as above is reached; the swap proceeds were received in connection with GWL’s capital structure and were therefore on capital account. ... Work expended on or in connection with the property realized. If effort is put into bringing the property into a more marketable condition during the ownership of the taxpayer or if special efforts are made to find or attract purchasers (such as the opening of an office or advertising) there is some evidence of dealing in the property. 5.   ...

There will be no need to reproduce at such length the paragraphs of the July, 1972 letter following the first two quoted above, first because they are only important in connection with the 1970 letter, and second because the tone is now set and the wording often overlaps that of 1970. ... In this connection, with the utmost respect, I do not think that there was evidence of the fact that the agreement “was to be implemented in two stages”, the first in 1970 and the second in 1972, or that it is relevant to the issue as it was joined in this Court; or of the fact that the employees to whom the share purchase scheme applied were "key employees” or "senior employees”; or the fact that "the principle" of the transformation of Cemp Holdings Ltd. into a public corporation “was undoubtedly established at that time”; or the fact that “the purpose of the operation was to give effect to the Bronfman family’s wish in 1970 to compensate a number of its senior employees by giving them an opportunity to participate in the ready-made profits which the transformation of Cemp Holdings Ltd. into a public corporation... could make for its owners”. ... Having said that, the fact remains that one constant rule may be deduced from the case law, which Faribault 10 [10] summarized as follows: such a clause "is a stipulation in favour of the seller only, and the purchaser cannot take advantage of it". [11] In this connection, it seems very useful to refer to the observations of Anglin, J. in Gagnon, at page 373: It is quite unnecessary, and, in my opinion, unwarranted, to attribute them (the parties) the extraordinary purpose of enabling the purchaser to relieve himself of his contractual obligations by making default in fulfilling them. ...

The Queen, [1981] CTC 295, 81 DTC 5215 (FCTD), aff'd 84 DTC 6101 (FCA) Walsh, J:—This action arises out of the seizure in the hands of plaintiff companies of certain assets allegedly belonging to them for income tax and other tax arrears owed by one Kenneth Richard Allen and a company owned and operated by him and/or his wife Emily Allen known as Ken Allen and Sons Limited, the said assets consisting primarily of purebred Percheron show horses and farm equipment required in connection with the maintenance and showing at exhibitions of the said horses. ... He carried on the business on owned and rented farms in Markdale, Ontario, using the name Allendale Farms in connection with his horse breeding business which appears to have been successful. ... He testified that he had been working on the farm and this was given to him in compensation, and that he had had some help from his mother in connection with the cash payment at the time. ...