Search - connection
Results 5341 - 5350 of 6326 for connection
TCC
Joel Jordan v. Minister of National Revenue, [1985] 2 CTC 2131, 85 DTC 482
In my view, this term does no more than refer to a practical approach for determining certain questions that arise in connection with ‘trading cases’ but there is no principle of law that is represented by this tag.” ...
TCC
The Estate of John S McEachran, Deceased v. Minister of National Revenue, [1985] 2 CTC 2474, 86 DTC 1001
Counsel for the Minister notes that while an interpretation of the Agreement may afford the possibility of some connection between the six-month formula and the retention by the firm of the deceased’s files, the same is nebulous and further that there is an absence of an accounting foundation as to any known or ascertainable amount of work-in-progress. ...
TCC
DR John L McCans v. Minister of National Revenue, [1984] CTC 2286, 84 DTC 1270
In this connection he received a salary and was entitled to earn professional income from his medical practice. ...
TCC
Melvin Astroff v. Minister of National Revenue, [1984] CTC 2788, 84 DTC 1689
“Personal or living expenses’’ — “personal or living expenses’’ includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. 4.02 Cases at Law The cases at law to which the Court was referred are: 1. ...
T Rev B decision
Clayton Andreychuk v. Minister of National Revenue, [1983] CTC 2052, 83 DTC 20
The Appellant’s position is that the “goodwill” mentioned in connection with the said sale was an asset created during his own operation of the said business. ...
T Rev B decision
Gérard Bousquet v. Minister of National Revenue, [1983] CTC 2064, 83 DTC 60
The purpose of the searches and investigations conducted by the Minister of National Revenue at the premises of the appellant and other persons in connection with the appellant’s affairs are [sic] legal, and the way in which the searches and investigation were carried out by the investigators seemed quite normal and acceptable to me in such circumstances. ...
T Rev B decision
Robert Percival Macmillan, Danilo Danzo v. Minister of National Revenue, [1983] CTC 2171, 83 DTC 171
These transactions were explained to the Bord as founded in the cost overruns on Block One — eventually the total cost was established in 1978 as some $3,340,570 ($940,570 over the RTL estimate of 1976), and the formal demand from the Royal Bank for payment of a $561,000 loan made to the appellants in connection with the project arising out of the pre-1976 property acquisitions. ...
T Rev B decision
Donald Fraser v. Minister of National Revenue, [1983] CTC 2522, 83 DTC 448
There was already a subdivision there (Old Barrhaven); the sanitary sewer had been extended to a point where connection with Mr Fraser’s 100-acre farm was reasonable and practical; there had been substantial blocks of the Barrhaven property, both surrounding and including some of Mr Fraser’s, for which purchase options had been taken by several different land developers — at prices greatly in excess of agricultural land values; and there had been at least two separate municipal studies leding up to approval of zoning and development designation of certain areas in the National Capital Region, particularly in the Township (now City) of Nepean. ...
TCC
Québec Fonte Inc. v. The Queen, 2020 TCC 126
The only thing we can agree to is that the settlement puts a definite end to the litigation between the parties in connection with the facts subject to judicial control. ...
T Rev B decision
W Ralston & Co (Canada) LTD v. Minister of National Revenue, [1982] CTC 2108, 82 DTC 1128
It is signed by Mr Lack and Mrs Gilda Mostovitch (SN p 22). 3.05.2 Referring to the allegation 8(h) of the respondent in the Reply to Notice of Appeal, the witness said he was never questioned by anyone from the Income Tax Department about the payment of these shares or in connection with the appellant (SN p 24). 3.05.3 Mr Lack affirmed he had never had any agreement (verbal or written) with Mr or Mrs Leonard Cohen or with Mr Louis Cohen about these preferred shares, or to the effect that he had to act as a nominee on behalf of one of those persons (SN pp 25, 26). ...