Search - connection

The sheriff must exercise due diligence in searching for property and make inquiries of persons who are likely to know — in connection with this execution officers of the corporation — for information concerning the property of the debtor and the result of his search and inquiry must be an accumulation of facts and information from which it may be reasonably concluded that no assets are available in order to justify a return of nulla bona ...

Given this context, the injustice that the Appellants are alleging in connection with the GST rebate does not appear to exist.   ...

  [90]          The receipts by themselves do not establish that these items were purchased in connection with the repair and maintenance of the Dundas Street property ...

Furthermore, the gold sold by the appellant was not in the form required, namely a bar, ingot, coin or wafer. [31]     In this connection, I have not the slightest idea how the appellant can claim to have collected too much GST, since the documents produced in evidence (Exhibit A-2) show that none was collected on its sales to Kitco, although it should have been. [32]     If, as Mr. ...

On the other hand, when the mandate involves representing a recipient in a trial court, authorization must be obtained from the centre to retain the services of experts and in connection with travel costs. ...

It is the third issue, and all matters pled in connection with that issue, that the Respondent seeks to have struck, on the basis it runs afoul of both section 53 and paragraph 58(1) (b) of the Rules. ...

It is common ground between the parties that the only issue before this Court is whether a proper GST registration number was provided on the invoices. [3]      At the outset of the hearing, counsel for the respondent informed the Court that her client agreed that ITCs of $8,621.73 claimed in connection with supplies provided by Compasyst Inc. should be allowed. ...

(t) RCA distributions- where an amount in respect of a particular retirement compensation arrangement is required by paragraph 56(1)(x) or (z) or subsection 70(2) to be included in computing the taxpayer's income for the year, an amount equal to the lesser of (i) the total of all amounts in respect of the particular arrangement so required to be included in computing the taxpayer's income for the year, and (ii) the amount, if any, by which the total of all amounts each of which is (A) an amount (other than an amount deductible under paragraph 8(1)(m.2) or transferred to the particular arrangement under circumstances in which subsection 207.6(7) applies) contributed under the particular arrangement by the taxpayer while it was a retirement compensation arrangement and before the end of the year, (A.1) an amount transferred in respect of the taxpayer before the end of the year to the particular arrangement from another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under this paragraph in respect of the other arrangement in computing the taxpayer's income if it had been received by the taxpayer out of the other arrangement, (B) an amount paid by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada to acquire an interest in the particular arrangement, or (C) an amount that was received or became receivable by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada as proceeds from the disposition of an interest in the particular arrangement, exceeds the total of all amounts each of which is (D) an amount deducted under this paragraph or paragraph (u) in respect of the particular arrangement in computing the taxpayer's income for a preceding taxation year, or (E) an amount transferred in respect of the taxpayer before the end of the year from the particular arrangement to another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under this paragraph in respect of the particular arrangement in computing the taxpayer's income if it had been received by the taxpayer out of the particular arrangement. [3]      An RCA is defined in part as follows in subsection 248(1): "retirement compensation arrangement"- "retirement compensation arrangement" means a plan or arrangement under which contributions (other than payments made to acquire an interest in a life insurance policy) are made by an employer or former employer of a taxpayer, or by a person with whom the employer or former employer does not deal at arm's length, to another person or partnership (in this definition and in Part XI.3 referred to as the "custodian") in connection with benefits that are to be or may be received or enjoyed by any person on, after or in contemplation of any substantial change in the services rendered by the taxpayer, the retirement of the taxpayer or the loss of an office or employment of the taxpayer... [4]      The appellant submits that he contributed to the RCA through his superannuation contributions under the Public Service Superannuation Act, R.S., c. ...

In this connection reference may be made to a passage in the speech of Lord Halsbury L.C. in Salomon v. ...

His audit of the Appellant followed up the one that he had done on 2699 and 2996, primarily in connection with the ABILs suffered in 1993 and 1994 and "erased" entirely in 1995. ...