Search - connection
Results 5111 - 5120 of 6326 for connection
TCC
Ateliers Ferroviaires de Mont-Joli Inc. v. The Queen, 2011 DTC 1358 [at at 2006], 2011 TCC 352
The equipment at issue has no connection with those two activities. [37] AFM owned a fleet of road vehicles that it leased to Séma ...
FCA
The Queen v. Morrissey, 89 DTC 5080, [1989] 1 CTC 235 (FCA)
In this connection it should also be noted that he has not in any way altered his status or responsibilities on the boats since he commenced farming which suggests that he has made no effort to develop further his employment career. ...
TCC
506913 N.B. Ltd v. The Queen, 2012 TCC 210
[95] Counsel for the Appellants argues that I should not make a determination with respect to relevancy until after he has presented his case to me and attempted to show me the connection between the items noted in the Affidavits and his argument ...
ABQB decision
Gutsche v. MNR, 91 DTC 5647, [1992] 1 CTC 123 (Alta. Q.B.)
In that case, a warrant was obtained under the provisions of section 443 (now 487) of the Criminal Code in connection with an investigation under the Bankruptcy Act. ...
FCA
Canada v. Resman Holdings Ltd., 2000 DTC 6350 (FCA)
Evidence that a well meets the EUB standard for abandonment may be sufficient to establish abandonment, but I see no reason to conclude that it is a necessary condition. [43] On the other hand, I do not accept that a well is abandoned if it is still capable of being used in connection with the exploitation of the resource (for example, as a water disposal well) or if the contractual obligations relating to the well are assumed by someone else. ...
EC decision
Ancaster Development Co. Ltd. v. MNR, 61 DTC 1047, [1961] CTC 91 (Ex Ct)
Several questions immediately arise in connection with these two letters. ...
TCC
Chisholm v. The Queen, 99 DTC 150, [1999] 1 CTC 2498 (TCC)
Second, there must be a sufficiently direct connection between the use of the borrowed funds and the source of income. ...
TCC
Molstad Development Co. v. R., 97 DTC 913, [1997] 2 CTC 2360 (TCC)
The appellant was relieved from a liability to pay $702,467 in connection with the sale of the said property and the taxpayer was enriched by this amount. ...
TCC
Queenswood Land Associates Ltd. v. R., 97 DTC 1048, [1997] 2 CTC 2688 (TCC), rev'd 2000 DTC 6065, Docket: A-182-97 (FCA)
Counsel for the Respondent also referred the witness to the following clauses of the agreement: 2.1 Subject as hereinafter provided, First City will lend or arrange to lend to R- 104 amounts required from time to time to fund Project Costs. 2.2 R-104 will pay interest from the date of the advance on all amounts advanced in respect of the Loan and outstanding and on overdue interest thereon at the rate of 2% per annum over the Prime Rate Factor (“Prime Rate Factor” defined in the Debenture). 3.2 At each time Statements are to be delivered to First City pursuant to the provisions hereof, and after the repayment of the Loan, R-104 shall pay to First City on account of the Additional Payment, one-half (1/2) of the Net Cash Flow from the Units or the Lands or the Project, the sales proceeds of which are or are required to be reflected in the Statements then delivered or required to be delivered to First City. and Counsel for the Respondent relied more particularly on sub-clause 7-1(4): (4) expend all drawdowns under the Loan for no purpose other than in connection with the acquisition of the Lands and the construction and completion of the Project and in accordance with the plans and specifications and change orders of the Project approved by First City; Again, the witness saw nothing unusual in these clauses and only the lender’s interest to protect its advances. ...
FCA
Clarkson Co. Ltd. as Receiver and Manager of Aero Trades (Western) Ltd. v. The Queen, 89 DTC 5050, [1989] 1 CTC 142 (FCA)
No payment shall be made for the performance of work, the supply of goods or the rendering of services, whether under contract or not, in connection with any part of the public service of Canada, unless, in addition to any other voucher or certificate that is required, the deputy of the appropriate Minister, or another person authorized by such Minister certifies (a) that the work has been performed, the goods supplied or the service rendered as the case may be, and that the price charged is according to contract, or if not specified by contract, is reasonable; or (b) where a payment is to be made before the completion of the work, delivery of the goods or rendering of the service, as the case may be, that the payment is in accordance with the contract. ...