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When interpreting the definition of “ office ” under the CPP, examining jurisprudence on the definition of “office” under the Act is relevant. [41]   In Blanchard, the Federal Court of Appeal determined that only the smallest connection to employment is required to trigger the operation of the section. [2] [42]   The Federal Court of Appeal in McGoldrick v Canada cited the following passage from the Supreme Court of Canada found in The Queen v Savage, [3] As a general rule, any material acquisition in respect of employment which confers an economic benefit on a taxpayer and does not constitute an exemption falls within paragraph 6(1)(a). [43]   While I partially accept the Crown’s argument that some benefits were conferred upon Mr. ...

According to the appellant, the Judge concluded that her activities were not commercial in nature by establishing a connection with the making of a profit, which, in her opinion, is not a relevant criterion. ...

In this case, the Tax Court judge concluded that there was not a sufficient connection or nexus between the requested change and the balance that was changed for the non-capital losses that were carried forward to 1989 in order for this condition to be satisfied. [21]   The Tax Court judge also concluded that the question of whether the requested adjustments for the January 1992 taxation year should have been made is a matter that should have been brought before the Federal Court and not the Tax Court. [22]   As a result, Bakorp’s appeal was dismissed by the Tax Court. ...

In Rana, my colleague Norris J. had this to say, with which I agree: [66]   Here, however, the member found that hartals and blockades fell within the definition of “terrorist activity” simply because there was a causal connection between them and acts of violence.   ...

In my view, having regard to the officer’s findings discussed above in connection with the other two proposed grounds for judicial review, the applicant has not established that he is likely to succeed in demonstrating that it was unreasonable for the officer to conclude that there was no threat to his life or personal safety or any other special considerations that warranted deferral of removal pending the H&C decision. [51]   It would not be appropriate for me to comment on the merits of the applicant’s H&C application at this stage, even if the application had been included in the materials before me.   ...

(a) inform the offender of the referral and review, and [EN BLANC/BLANK] (b) review the case, [EN BLANC/BLANK] and the Board shall cause all such inquiries to be conducted in connection with the review as it considers necessary. ...

He argues that this, in connection with the seven letters of support, supports his establishment in Canada. [17]   At the hearing, the Applicant’s counsel agreed with the Court that the letter from Northplex did not offer the Applicant a job and the letter only stated when he had worked for them. ...

., [1985] 2 S.C.R. 536, 64 N.R. 161 (S.C.C.) were met because the respondent was part of a protected group (those suffering from disability), he was subject to adverse treatment (he was not immediately reinstated when he was fit to return to work) and there was a connection between the failure to return him to work and a protected ground (his disability made it necessary to search for an alternate position). [15]   The FPSLREB then moved to examine the adequacy of the accommodation offered by CSC and accepted that the hurdles CSC faced in returning the respondent to work – namely, his initial failure to qualify for a bilingual position, the presence of his ex-spouse at Cowansville and the presence of the inmate who had assaulted the respondent at Donnacona – were all legitimate and reasonable concerns. ...

Bantrel also paid the $40,000-odd for RM’s licensure for use of specialized software on the Bantrel computer he was given to use. [18]   On the basis of the foregoing I conclude that the ownership of tools factor favours RM being considered an employee of Bantrel, with income paid through Bantrel’s agent DGS. [19]   The next factor for consideration is whether or not RM hires his own helpers in connection with his Bantrel work. ...

A-8) Canada Revenue Agency (CRA) advised AS Inc. that CRA had information that AS Inc. had received incentives from generic pharmaceutical manufacturers and that as they were received in connection with a business undertaking, these receipts were reportable as business income, regardless of payment format. ...