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TCC

Robert J. McMynn and Joanne J. McMynn v. Her Majesty the Queen, [1995] 1 CTC 2417, 95 DTC 329

., or any affiliate or subsidiary designated by it, whereby it will, because of its knowledge of the property, have the right to act as leasing agent, and when applicable, as sales agent for the limited partnership and to have any listing, whether for lease or sale, in connection therewith, in the event of leasing of available space or any sale of the Swansea Shopping Centre Project comprising the business of the limited partnership and shall be entitled to payment in the amount and on the terms usually paid to independent leasing or sales agents operating in the city of Toronto performing similar functions. 10.01 Each subscribing limited partner shall provide by way of initial capital contribution, for each unit acquired, the sum of $100,000, the sum of $12,500 which was delivered at the time of delivery of the subscription and the balance by cash or certified cheque on or before April 15, 1986. 10.02 Each subscribing limited partner shall further provide by way of capital contribution, for each unit acquired, the further sum of $100,000 such amount to be paid by way of delivery of a promissory note issued in favour of H.L. ... We request that our concerns are passed on as soon as possible to those responsible for the excavation and that Consumers’ Gas be notified so that they can inspect the connection. ...
FCA

Her Majesty the Queen v. Aqua-Gem Investments Ltd., [1993] 1 CTC 186, 93 DTC 5080

The Queen (1991), 135 N.R. 316, 40 C.P.R. (3d) 127, wherein Hugessen J.A. writing for the court made the following statement: In this latter connection we would add that, contrary to a view that has sometimes been expressed in the Trial Division, a judge who hears an appeal from a prothonotary on a matter involving the exercise of discretion is called upon to exercise his own discretion and is not bound by the prothonotary's opinion. ... In this connection, counsel for the appellant urged upon us that the proper standard of review of discretionary orders of prothonotaries was that which was laid down in Stoicevski, supra, and adopted in Abermin Corp. v. ...
TCC

Tedco Apparel Management Services Inc. v. Minister of National Revenue, [1991] 2 CTC 2669, 91 DTC 1413

Ted Cohen who personally provided Tangerine Inc. with the services that the appellant presumably agreed to provide; [denied as written: his wife also provided services in this connection (trans., page 31)] (f) during the years at issue, Mr. ... Cohen directly with a car and reimbursed certain expenses incurred by him in connection with his work, such as travel and representation expenses; [denied as written: the said car was used by several persons; further, while some expenses were reimbursed, most were paid by Tedco (Exhibit A-1, page 7)] (i) from May 1, 1983 to April 30, 1985, Mr. ...
FCTD

Berl Baron, Howard Baron, C.A., Steven Grossman and Interact Laser Industries Inc. v. Her Majesty the Queen, Attorney General of Canada and the Honourable Otto Jelinek in His Capacity as Minister of National Revenue, [1990] 1 CTC 84, 90 DTC 6040

At that time subsections 231(1) and (2) of the Income Tax Act governed searches made for the purposes of the Act: (1) Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept, and (a) audit or examine the books and records and any account, voucher, letter, telegram or other document which relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act, (b) examine property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act, (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and (d) if, during the course of an audit or examination, it appears to him that there has been a violation of this Act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this Act or a regulation. (2) The Minister shall, (a) within 120 days from the date of seizure of any documents, books, records, papers or things pursuant to paragraph (1)(d), or (b) if within that time an application is made under this subsection that is, after the expiration of that time, rejected, then forthwith upon the disposition of the application, return the documents, books, records, papers or things to the person from whom they were seized unless a judge of a superior court or county court, on application made by or on behalf of the Minister, supported by evidence on oath establishing that the Minister has reasonable and probable grounds to believe that there has been a violation of this Act or a regulation and that the seized documents, books, records, papers or things are or may be required as evidence in relation thereto, orders that they be retained by the Minister until they are produced in any court proceedings, which order the judge is hereby empowered to give on ex parte application. ... Justice Stewart rejected any necessary connection between that amendment and the notion of trespass. ...
TCC

Lance L. And Lucile A. Johnson v. Minister of National Revenue, [1988] 1 CTC 2478, 88 DTC 1334

A 10-inch sewer connection was under construction to Hirst Street at Pym Road to serve future subdivision of District Lot 16, this subject. ... The subject has an actual water connection. An examination of the sales from 1968 indicates a constant and increasing demand for lots in the area of the subject. ...
FCTD

Her Majesty the Queen v. Amway of Canada Ltd., Amway Du Canada Ltée and Amway Corporation, [1986] 2 CTC 148

There is an integral connection between the forfeiture and the proceedings by way of summary conviction and indictment. ... The rule by which a witness is protected from being called on to answer questions which may tend to criminate himself is often referred to in connection with this subject, but it has really nothing to do with the two rules to which I have referred...,.,. ...
T Rev B decision

Daniel Jacoby v. Minister of National Revenue, [1981] CTC 2935, 81 DTC 824

Mrs Jacoby shall turn over to Mr Jacoby all documents issued to her by professionals such as doctors, dentists, pharmacists and so on in connection with the rendering of services to her [or] the children which are not covered in whole or in part by the Quebec Health Insurance Plan, so that he may be reimbursed for the costs of these services by the private organizations to which he pays contributions. ... But when the legislature in another connection takes the trouble to say “written agreement”, it seems to the Board that this written agreement must of necessity be signed. 5.04.10 The Board recommends to the respondent that if a tax has been levied on the wife of the appellant the assessment be revised accordingly. 6. ...
TCC

Phénix v. R., [1998] 1 CTC 2379, 98 DTC 1524

Electrical cable and connections not in excess of 100 feet from distribution board. ... The amendment stated the following: By this modification the parties agree that Radisson is not a party anymore to the plant agreement and Eldorado hereby acknowledges that as of this date no payments by Rupert are due and that Radisson has no obligations of whatever nature in connection with the plant agreement. ...
TCC

Duguay v. R., [1999] 3 CTC 2432

He was prohibited from acting directly or indirectly as an appraiser, promoter, broker or consultant in connection with gifts of works of art to non-profit organizations, such as charities, and in particular museums and fabriques. ... Demers also made a connection between invoices from the Galerie des Maîtres Anciens and Univers du Rail Inc. ...
TCC

Langlois v. R., [1999] 3 CTC 2589

He was prohibited from acting directly or indirectly as an appraiser, promoter, broker or consultant in connection with gifts of works of art to non-profit organizations, such as charities, museums and fabriques. ... Demers also made a connection between invoices from the Galerie des Maîtres Anciens and Univers du Rail Inc. ...

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