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.—(1) Subject to the provisions of this section and to any provision of this Act allowing a longer period in any particular class of case, an assessment, an additional first assessment or a surcharge under any Schedule may be amended or made, as the case may be, under the preceding provisions of this Chapter at any time not later than six years after the end of the year to which the assessment relates or the year for which the person liable to income tax ought to have been charged: Provided that where any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to income tax, assessments, additional assessments and surcharges on that person to income tax for that year may, for the purpose of making good to the Crown any loss of tax attributable to the fraud or wilful default, be amended or made as aforesaid at any time.” ...

O'Connor attempted to respond to the concerns expressed by the Applicant in connection with the provision of the information and documents requested in the March 8, 2004 letter. ...

Considering all the facts before me, his connections with the United States were weak when compared to his settled routine in Canada. ...

Accordingly no director has assumed any responsibility in connection with a voluntary liquidation to infect him with the capacity of a liquidator nor have any acts been done by the directors which are susceptible of that interpretation. ...

APPENDIX A   Section 123:   “supply”   means, subject to sections 133 and 134, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition;   …   “taxable supply”   means a supply that is made in the course of a commercial activity;   …   “commercial activity”   of a person means   (a)     a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,   (b)     an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and   (c)      the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;   135.   ...

MECHANICS AND PLUMBING   10.1             Equip the unit on the ground floor with new fixtures: kitchen sink, bathtub with shower enclosure, sink, toilets with insulated tank and seat   10.2             Install connections for the washer on the ground floor   10.3             Install rigid exhaust ducts leading outside for mechanical ventilation in bathrooms, range hoods and dryers                                                                        Subtotal            $4,400.00   11.                    ...

MacKay, DJ, in dissent, held, emphasizing “any” in “any provision,” that there was no necessary connection between the two violations. ...

In virtue of the arrangement made with the purchaser, appellant incurred no expense in connection with the sales of topsoil made by her. ...

His wife also worked for the company travelling with him on most occasions and sometimes going with some of his customers to see the manufacturers in connection with the designs or fabrics they wanted. ...

The commercial reality here was that the $400,000 expenditure represented and was laid out in connection with and in the course of the acquisition and assembly of a capital asset, the cost of which is on capital account: Firestone v. ...