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T.10 (“ TTA ”) and the Regulations made under that Act. [16]         The Appellant says that these facts are irrelevant because the TTA has no connection to the issue on appeal, which is whether GST/HST should have been collected and remitted. ...

However, the Federal Court of Appeal has held that the fact that a judgment does not “extend to all of the issues that … could have been raised in the earlier proceedings in connection with the appellant’s cause of action” does not mean that issue estoppel cannot apply [12]. ...

Moreover, the Minister took into account the fact that in connection with a previous fairness application and its rejection, the Appeals Division of the Vancouver Tax Services Office had not informed the applicant his ground of its financial hardship had been denied leading to more penalties and interest continuing to accrue. [16]       T he Minister in his decision rejected the applicant's main argument on financial hardship. ...

The Applicant on the other hand alleges there is such a close connection between Fuzion and FTC that the court can pierce the corporate veil and make an order against FTC and Yeung (as FTC’s sole shareholder).   ...

Meanwhile, paragraph 2 of the Chapter Note to Chapter 87 of the Harmonized Commodity Description and Coding System defines "tractors" as                  vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods ...

Gasoline is obtained from off the reserve [25]      This would tend to be a commercial mainstream consideration which would weaken the connection of the rebates to the reserve.      8. ...

The examples of my ongoing damages include the facts that I am unable to obtain any credit including a mortgage financing, I am unable own any assets for fear of seizure, I am unable to open a bank account, I am unable to obtain any personal goods including products such as a cell phone, I am unable to lease any chattels, I am unable to start any business or seek any investment capital, or enter into a business partnership, I am viewed with suspicion and frequently detained when departing Canada resulting in missed travel connections and public humiliation. 22. ...

Even permanency of abode is not essential since a person may be a resident though travelling continuously and in such a case the status may be acquired by a consideration of the connection by reason of birth, marriage or previous long association with one place. ...

  [9]         First, at pages 729 to 833 of First Vancouver, the Supreme Court made a connection between the vehicle of the deemed trust granted to the Minister by the ITA and the importance of collecting source deductions; at the same time, in order to justify the absolute priority enjoyed by this deemed trust, the Supreme Court stressed the opportunity that these financial institutions have to become familiar with the tax debtor ’ s business and finances and also considered the major amendments now reflected in subsection 227(4.1) of the Act, in response to Royal Bank v. ...

In this connection, it indicated that the Court is bound by the judgments of the Federal Court of Appeal in Desrochers v. ...