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At paragraphs 3 and 4 of his judgment, Létourneau, J.A. stated: "In connection with the control which characterizes master-servant relations in a contract of employment, and thus the relationship of subordination required between the employer and employee, the Tax Court of Canada deputy judge considered inter alia the following facts: (a) Mr. ...

Bruno also included a five per cent risk and illiquidity factor in his adjustments to take into account what an objective and reasonably informed purchaser or investor would want as a return on the capital to be invested in connection with the development of Lot 108, as compared to the return on a safe long-term investment in a secure, marketable Government of Canada bond. ...

It appears that this journal entry may have had some connection to the Invoice; however, the amounts set out in the entry do not correspond with the amounts set out in the Invoice. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ...

It reads: “commercial activity” of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply; [29]         An exempt supply is defined in section 123 of the ETA as a supply which is included in Part VII of Schedule V which in turn states that it is a supply of a financial service that is not included in Part IX of Schedule VI. [30]         Section 123(1) defines a financial service. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ...

In respect of that Statement of Arrears, and in connection with the proposal under the Bankruptcy and Insolvency Act, the respondent demanded payment by Salisbury House of arrears accumulated between March 1, 2006 and April 18, 2006 being the time when either the previous Board of Salisbury House held office or during a time when no Board of Directors held office, or during a time when the previous Board of Salisbury House had abandoned or ignored its responsibilities, such amount totaling $92,826.51 and comprising:     GST Collected   GST ITC Net March 1 to 31: ($87,552.73) + $25,609.39 $61,943.34 April 1 to 18 ($52,454.73) + $21,571.56 TOTAL $30,883.17 $92,826.51             14.       ...

It is limited to the circumstances of this particular appeal and specifically the following factors:                 (1)           The appeal is in regard to what has been described as the blunt instrument of a net worth assessment;                 (2)           The cost is substantial in connection with the tax in issue;                 (3)           The Appellant's financial resources are prima facia limited;                 (4)           The witness is outside North America;                 (5)           The witness is not an expert;                 (6)           The Witness will not rely on any documentary evidence;                 (7)            The testimony is limited in scope and is anticipated to be brief in duration; and                 (8)           The witness must testify in the presence of a judge or lawyer of the foreign jurisdiction under oath in that jurisdiction. [39]            In the case at bar, it is manifest that one of the central issues at trial will revolve around the causation of the alleged divorce. ...

And your connection with this particular case of Vancouver Art Metals Limited is that you raised the reassessments for 1983 and 1984? ...

In this letter of November 15, 1998, counsel advised that in the interests of protecting the confidentiality of clients of CVI, those names would be withheld, pending compliance with the relevant portions of the Act. [9]                 At the time this letter was written, CVI had provided all other documents and information that had been requested by the auditors in connection with the audit of Capital Vision. [10]            According to the affidavit of Mr. ...