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Results 5131 - 5140 of 6326 for connection
EC decision
Philp v. MNR, 70 DTC 6237, [1970] CTC 330 (Ex Ct)
Oshawa permitted these persons to take the trip because of some close family or other. connection which they had with dealers who were eligible to take the trip at Oshaw a’s expense. ...
FCA
Trzop v. Canada, 2002 DTC 6728, 2001 FCA 380
In this connection, these and any other possible consequences can be taken into account by the respondent in reassessment. ...
TCC
Snively v. The Queen, 2011 TCC 196 (Informal Procedure)
Generally, a person who is experienced in business and financial matters is likely to be held to a higher standard than a person with no business acumen or experience whose presence on the board of directors reflects nothing more, for example, than a family connection. ...
TCC
Charron v. MNR, 87 DTC 98, [1987] 1 CTC 2135 (TCC)
In that connection, he quoted from the book Interprétation des lois by Professor Pierre André Côté (para. 4.02(18)) at page 214. ...
FCA
Canada v. Merchant Law Group, 2010 FCA 206
They include the following indicators which are relevant to this appeal: · Accounting Practices: While agents are not necessarily required to keep segregated funds, the fact a person segregates from their own funds any monies received or paid in connection with another person is indicative of an agency relationship. · Alteration of Property Acquired: In general, agents do not alter the nature of property acquired from a third-party before passing it on. ...
FCA
The Queen v. Imperial General Properties Ltd., 85 DTC 5045, [1985] 1 CTC 40 (FCA)
The relevant parts of subsection 26(1) and paragraph 32b of the Planning Act are as follows: 26. (1) The council of a municipality may by by-law designate any area within the municipality as an area of subdivision control and thereafter no person shall convey land in the area by way of a deed or transfer on any sale, or mortgage or charge land in the area, or enter into an agreement of sale and purchase of land in the area or enter into any agreement that has the effect of granting the use of or right in land in the area directly or by entitlement to renewal for a period of twenty-one years or more unless, (a) the land is described in accordance with and is within a registered plan of subdivision; or (e) the consent, (i) of the committee of adjustment of the municipality under subsection 2a of section 32b, unless the area was designated by order of the Minister under clause (b) of subsection (1) of section 27, or (ii) where there is no committee of adjustment with approved rules of procedure or where the area was designated by order of the Minister under clause (b) of subsection (1) of section 27, of the Minister, is given to convey, mortgage, charge or enter into an agreement with respect to the land. 32b. (1) The committee of adjustment, upon the application of the owner of any land, building or structure affected by any by-law that implements an official plan or is passed under section 30, or a predecessor of such section, or any person authorized in writing by the owner, may, notwithstanding any other Act, authorize such minor variance from the provisions of the by-law, in respect of the land, building or structure or the use thereof, as in its opinion is desirable for the appropriate development or use of the land, building or structure, provided that in the opinion of the committee the general intent and purpose of the by-law and of the official plan, if any, are maintained. (2) In addition to its powers under subsection (1), the committee, upon any such application, (a) where any land, building or structure, on the day the by-law was passed, was used for a purpose prohibited by the by-law and such use has continued until the date of the application to the committee, may permit, (i) the enlargement or extension of the building or structure, provided that the land, building or structure continues to be used in the same manner and for the same purpose as it was used on the day the by-law was passed, and provided that no permission may be given to enlarge or extend the building or structure beyond the limits of the land owned and used in connection therewith on the day the by-law was passed, or (ii) the use of such land, building or structure for a purpose that, in the opinion of the committee, is similar to the purpose for which it was used on the day the by-law was passed or is more compatible with the uses permitted by the by-law than the purpose for which it was used on the day the by-law was passed, provided that the land, building or structure continues to be used in the same manner and for the same purpose as is authorized by the decision of the committee The respondent contends that the appellant was not entitled to argue this condition since it was not explicitly pleaded in the statement of defence, but for the reasons given above with respect to the property description issue, I cannot accept this contention. ...
BCSC decision
Crown Zellerback Canada Ltd. v. Dep. A.-G. (Canada), 82 DTC 6116, [1982] CTC 121 (BCSC)
Privileged. 2. 1-1 Income Tax Audit Fed Govt — GLP 1980 — Box GLP This is all material much of which is communications to and from tax counsel which was assembled in connection with the responses to be made to Revenue Canada. ...
TCC
Leung v. MNR, 91 DTC 1020, [1991] 2 CTC 2268 (TCC), rev'd 93 DTC 5467 (FCTD)
Leung said Yeun had "connections" in China, had tried to sell for Eastern but was not successful. ...
TCC
Kaiser v. The Queen, 95 DTC 13, [1994] 2 CTC 2385 (TCC)
Carlton Bank, [1899] 2 Q.B. 158, Lord Russel of Killowen, C.J. said at page 164: The duty of the Court is, in my opinion, in all cases the same, whether the Act to be construed relates to taxation or to any other subject, namely to give effect to the intention of the Legislature as that intention is to be gathered from the language employed having regard to the context in connection with which it is employed. ...
TCC
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)
The relevant portions read as follows: We are writing to confirm the agreement we have reached in connection with the exchange of densities between parcels of land which we respectively own having frontages on King Street West. 1. ...