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Work expended on or in connection with the property realized. If effort is put into bringing the property into a more marketable condition during the ownership of the taxpayer or if special efforts are made to find or attract purchasers (such as opening of an office or advertising) there is some evidence of dealing in the property. 5. ...

Giglio stated he was aware the lawsuit settlement was the result of an incomplete property transaction but did not know until later that it was specifically in connection with 850 Fort Street. ...

The Court decided that there was a strong connection between the receipt of the benefits and the place where the employment giving rise thereto was located. ...

The Minister's choice of words seems revealing in this connection: He refers to "new multiple-unit residential buildings" to describe buildings the construction of which he wants to encourage, but refers to the "owner of an eligible rental unit’ [emphasis added] to describe a taxpayer he is seeking to benefit. ...

But was it the company's intention when it paid the severance allowance to provide compensation for the unjust dismissal or was it in connection with previous services?” ...

In this connection counsel referred me to the statement of Ritchie, J. of the Supreme Court of Canada in A. ...

As in Meisels, the Court pointed out that no direct connection could be drawn between these outlays and the earning of business income. ...

S.C. 134, Toth, J. also had occasion to refer to academic opinion and case law in connection with an action for execution of a marriage contract by the wife following a decree of separation as to bed and board. ...

Part of this letter reads as follows: As executor, his duties amongst others consisted of: a) determining the names and addresses of those persons beneficially entitled to the estate and notifying them of their interest; b) determining the full nature and value of the assets of the deceased and compiling a list of them; banking, (deposits and making cheques) c) employing an accountant to advise in the administration of the estate and assisting wherever necessary; (investment of Estate assets) d) determining the debts owing to and by deceased and arranging for payment of them; e) contesting/settling debts, if any are in doubt; f) determining the income tax liability of the deceased; and of the estate; paying any tax owing; obtaining an income tax clearance in respect of the estate in compliance with income tax law; g) distributing assets of the estate “in specie”, as the will directs, or, alternatively, if there is discretion, to convert into money and distribute them among those beneficially entitled thereto; h) accounting to the beneficiaries, and the court, if required to do so, for all actions in connection with the administration of the estate; He charged the Estate $12,500 as compensation for his services based upon the amount of time which he spent on Estate business; during this period, the Estate had $24,943 of taxable revenue. ...

During the period from 1973 to 1985 the precise role and functions of Marlowe-Yeoman and Gulf Investments and the relationship between these two entities in connection with the operations of the G.M.S. are not easy to determine. ...