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This generally means the ability, through the ownership of shares, to elect the majority of the board of directors (Duha Printers at para. 36). [45] In order for multiple shareholders to collectively exercise de jure control of a corporation, there must be a sufficient common connection between them, such as in a voting agreement, an agreement to act in concert, or business or family relationships (Silicon Graphics Ltd. v. ... The Tax Court also rejected the submission that the change in shareholders post-IPO was relevant because there likely was no common connection among the public shareholders. [54] The Tax Court went on to conclude that there was no attempt to disguise what rights Matco had and that Matco simply did not have effective control over the Respondent or need such control to make the arrangement work. ... Canada held that “simple ownership of a mathematical majority of shares by a random aggregation of shareholders in a widely held corporation … without a common connection does not constitute de jure control as that term has been defined in the case law.” 11 [106] Subsection 111(5) is part of group of specific rules in subsections 111(4) to (5.3) that limit the carry-forward of non-capital losses, net capital losses, farm losses and unrealized losses on capital, depreciable and eligible capital property owned by the corporation and on doubtful debts. ...

On that basis, Mr Weldon concluded at 792 [559]: Having given this whole matter considerable thought, especially the 1961 agreement which, because of its importance has been carefully summarized in these reasons, I have come firmly to the conclusion that Dartmouth should be entitled to treat any expenses incurred by it under the 1961 Agreement in connection with the putting in and installing of municipal services for the benefit of the lands therein described on the same basis as any other general expenses incurred by it, which are immediately deductible from income in the ordinary course of carrying on its land trading business, regardless as to whether the taxpayer’s lots have been sold Outright or dealt with on its 50-year leasing plan... ... There is, in this case, therefore, in my opinion, direct causal connection between the issuance of the franchise, Exhibit A-1, to the appellant and the payment by the appellant to Seven-Up Vancouver Ltd of the sum of $18,000. ... Mr Weldon, at 792 [559], stated: Having given this whole matter considerable thought, especially the 1961 Agreement which, because of its importance, has been carefully summarized in these reasons, I have come firmly to the conclusion that Dartmouth should be entitled to treat any expenses incurred by it under the 1961 Agreement in connection with the putting in and installing of municipal services for the benefit of the lands therein described on the same basis as any other general expenses incurred by it, which are immediately deductible from income in the ordinary course of carrying on its land-trading business, regardless as to whether the taxpayer’s lots have been sold outright or dealt with on its 50-year leasing plan. ...

Viscount Simon L.C. stated (at page 339): I find it impossible to adopt the view that a person who (by having the requisite voting power in a company subject to his will and ordering) can make the ultimate decision as to where and how the business of the company shall be carried on, and who thus had in fact control of the company’s affairs, is a person of whom it can be said that he has not in this connexion a controlling interest in the company. [9] After stating that a bare majority is sufficient to vest control, the Lord Chancellor addressed the argument that for certain purposes a 75 per cent shareholder majority was required and that a bare majority, therefore, could not vest full control. ... McGilvery, who collectively owned more than 50 per cent of the shares of Stradwick’s Limited, had at all material times a sufficient common connection as to be in a position to exercise control.... [19] The Court here recognized that any combination of shareholders that can exert majority control are linked by a “sufficient common connection” for the purposes of the de jure test, and therefore, in law, control the corporation. ...

Martin to inform him that she would not provide the contracts, which were in Calgary in connection with litigation there. ... Canada^, [18] that there are three essential elements to the tort of conspiracy: an agreement to cause damage to another person, a concerted action carried out in pursuance of that agreement and actual economic damage resulting from a direct causal connection to that action. ... I have referred to this earlier but in this connection there simply was not evidence before me of the prejudice claimed by the plaintiffs. ...

., has a “connexion, correspondence or association” [41] to) the production in Canada of potash. [83] The question, therefore, is whether a “sale or other disposition of” potash mined by the Appellant in Saskatchewan relates to the production of that potash. ... There is a direct and immediate connection between the production of potash and the subsequent sale or disposition of that potash. ... Investigations 25(1) When it is considered by the minister to be necessary for the purposes of this Act, the minister or any officer of the department authorized by the minister to do so may at any time enter upon any premises for the purposes of making enquiries and obtaining information relating to the administration of this Act, and for any of those purposes he may use all machinery, equipment, appliances and things as he considers necessary or expedient, and is entitled: (a) to be given free ingress and egress to, from and over all buildings and structures used in connection with the operation of any facility from, at or in which any scheduled minerals are produced, sold or otherwise disposed of, treated, processed or refined in any way, or any building or office, whether or not occupied by a taxpayer, at which any books or records pertaining to the production, sale or other disposition, treatment, processing or refining of any scheduled minerals are kept;... ...

The worker had also filed her income tax return reporting business income and claiming expenses incurred in connection with those activities. ... It clearly provided that the Appellant was an independent contractor, that there was no employer-employee relationship and that he was required to assume all promotional expenses incurred in connection with that activity. [229] I find that the level of control exercised by IA was primarily for monitoring purposes and quality control in the sale of its products. ... This would be consistent with articles 1425 and 1426 of the CcQ. [234] Having reviewed the objective reality of the workplace, I am unable to conclude that there was “a contract for employment” in accordance with Article 2085 of the CcQ since the Appellant had not agreed “to do work under the direction or control of another person”, namely IA. [235] On the contrary, I conclude that the Appellant was engaged in a “contract for enterprise” in accordance with Article 2099 of the CcQ, since he “was free to choose the means of performing the contract” and, in connection with such performance, there was “no relationship of subordination”. [236] The Court concludes that the Appellant was not engaged in insurable employment for the purpose of the EIA during the period in question. [237] For all the foregoing reasons, the appeal is dismissed without costs. ...

Where, as here, it is urged that a literal construction must be placed on general words conferring such extraordinarily wide and sweeping powers upon a Minister or lower government official, powers which in peacetime are wholly unprecedented, it is right and proper not only to look at the terms of Section 126(2) (b) upon which the alleged authority is founded, but at any other provision found in connection therewith and which may throw light upon it, to see if they afford some indication that those general words were not intended to be applied without some reasonable limitation. ... It would require very plain words in the Act to persuade me that the Legislature intended to impose such a corvée, and that too not upon the landowners who are taxed, but upon third persons who have nothing but an official or business connection with the land.” ... It is important to note carefully what Lord Macmillan had to say in this connection at page 251: “But in a time of emergency when the life of the whole nation is at stake it may well be that a regulation for the defence of the realm may quite properly have a meaning which because of its drastic invasion of the liberty of the subject the courts would be slow to attribute to a peace time measure. ...

In this connection, it may be noted that while the royalty reserved to Minerals w as 10 per cent of production, the customary royalty in such matters was 12^ per cent. ... This latter item will be referred to later in connection with Minerals’ appeals. ... In the course of its business the company acquired further English and foreign patents in connection with the invention. ...

In connection with the determination, of course, of the value of any shares of a corporation it is necessary to first know the subject of the valuation. ... The evidence of Adam in this connection was vague and lacking in precision; I consider it advantageous to cite a few extracts. ... After some discussion between counsel and witness the balance sheet of Grampian Corporation Limited, in connection with the latter’s book value on March 23, 1949, showing a value per N.P.V. share of $1,632.18, was produced as exhibit A. ...

I think that the facts stated in paras. 5 to 9 are admissible in evidence as they are not extraneous but give a full account of the relations existing in 1940 between National System of Baking of Alberta Ltd. and the various National System of Baking companies and are liable to help the Court to ascertain what were then the business connections between them. ... Speaking of the practice followed in connection with the purchase of commodities, he declared that flour was purchased in carload lots in order to supply the various stores at one time and, for that reason, they got a better price. ... Richmond, 45 N.S.R. 320 it was held that the Assessment Act, R.S.N.S. 1900, c. 73, sec. 4, which exempts from taxation ‘‘every church and place of worship and the land used in connection therewith, and every churchyard and burial ground’’, does not extend to lands and buildings not being churches or places of worship, such as glebe houses and lands, rectories, parsonages, etc., occupied and used by the pastors in actual charge of the churches, and not rented to third persons otherwise than as a means of aiding in the support of such pastors. ...