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Gordon described the role of EquiGenesis and himself in connection with the Program as follows: Q.     ... What is EquiGenesis’s role in connection with the ‘09 program? A.           ... The close connection between the loans and the transfers of property that existed in Maréchaux and Kossow simply does not exist between the investments in the 2009 LP and the Unit Loans used to fund those investments. [307]      The Respondent also submitted that the transactions taken as a whole were circular and that benefits flowed to the Appellants because their money was, in economic terms, returned to them through the circular structure. ...

It must then be determined whether there is a sufficient degree of connection between the activity engaged in and the purpose being pursued, but this is a distinct inquiry involving separate considerations.  ... Nevertheless, though not the “sole” basis for classification, the degree of connection between the activity and the charitable purpose which it furthers must be the primary consideration in the determination as to whether an activity is charitable.   59                                Despite the language of the ITA  , at least one prominent commentator strongly doubts whether such a thing as a “charitable activity” can be said to exist at all:  see M.  ... Revenue Canada considers “substantially all” to mean 90 percent or more (see, e.g., Interpretation Bulletin IT‑486R (December 31, 1987)).   62                                Some question may also arise as to the degree of “sufficient connection” between the activity under scrutiny and the purpose it is meant to serve.  ...

The planning memorandum appeared to have been prepared in connection with the transactions that were the subject of the tax appeal. ... In General Accident Assurance Company, an insurance adjuster (the third party) was ordered to perform an investigation and then report and take instructions from counsel in connection with contemplated litigation. ... The damages consultant is not essential to the existence or operation of the client-solicitor relationship: the consultant was not providing legal advice but preparing documents that would assist U.S. counsel “on issues of damages and related strategy in connection with the litigation,” as CIBC answered in question 877. ...

The accused in that case was an American arrested in the U.S. by U.S. authorities on a warrant issued in connection with a Canadian extradition request.  ... He determined that, in the circumstances of that case, there was a real and substantial connection between the criminal prosecution in Canada and the investigation outside Canada in which Canadian officers had taken part.  ... That would fall short not only of Canada’s commitment to other states and the international community to provide assistance in combatting transnational crime, but also of Canada’s obligation to Canadians to ensure that crimes having a connection with Canada are investigated and prosecuted.  ...

Roseme’s sole heir, to walk away with an increased inheritance bears no connection to the regime’s objective of preserving Mr. ... Roseme’s sole heir, to walk away with an increased inheritance bears no connection to the regime’s objective of preserving Mr.  ... However, this is not the course taken under the current approach, which establishes the date of death as the date of the order declaring the death or fixes it arbitrarily at another date that has no necessary connection with the date on which the person most likely died” (p. 573 (emphasis added)). [8] It is worth noting that the provisions respecting the return of a person after he or she has been declared dead involve the annulment of the declaratory judgment of death. ...

Also, the progress described by BMQ, that is, the modification of ternary cement supplied by Holcim, was not demonstrated in a sufficiently convincing manner so that I am able to determine whether it is an advance made by BMQ or by Holcim. [158]   Concerning the project B‑10‑09, which I will examine below, I conclude that there is no connection to projects B‑10‑05, B‑10‑07 and B‑10‑08, since the cement used in the mixes tested as part of project B‑10‑09 is not ternary cement. b)   The expenditures [159]   While it is not necessary for me to address the issue of whether the expenditures are deductible under section 37 and qualify for ITCs, given my conclusion that the activities do not qualify as SR&ED, I conclude that, if the activities could qualify as SR&ED, the expenditures indicated below would be deductible under section 37 and would qualify for ITCs. [160]   The only expenditures admitted by the respondent are a part of those incurred as part of the collaboration with the cement supplier Holcim to develop the mix, conduct tests, take laboratory samples and analyze the results. According to the respondent, all of the expenses in connection with the large‑scale tests on the Champlain Bridge and on the roads at Berthier (including those for salaries, materials and subcontractor fees) are therefore not considered to be deductible under section 37 or to qualify for ITCs. [161]   Given the fact that the evidence showed that large‑scale tests were conducted before the results of the laboratory tests were known, I conclude that the expenditures denied by the respondent were denied correctly. ... The same finding applies with respect to the hours regarding tests on the self‑placing mortar carried out for another BMQ client, since BMQ did not show any connection at all between these tests and the project. [282]   The claim for salaries must be reduced in the light of the elements described above. ...

In this connection, we note that the members of the group which exercises such control are family members and have been acting, and have continued to act, in concert vis-a-vis their shareholdings and the direction of Marine, and the Company. ... In this connection, we note that the members of the group which exercises such control are family members and have been acting, and have continued to act, in concert vis-a-vis their shareholdings and the direction of Marine and the Company. ... Counsel for the respondent noted that we must also read the following paragraph: In this connection too I would refer you to my earlier comments in the Hinchcliffe v. ...

This interpretation would, in counsel's view, limit the issue in many GAAR cases to the sufficiency of the commercial activity carried on and the connection of the sought-after tax benefit to that activity, which, he submitted, are palpable and tangible concepts with which the courts are comfortable. ... As a result, for there to be a series, there must be a direct connection or link between transactions such that all the transactions in the series must have been preordained, in effect forming a single composite transaction. ... As long as the transaction has some connection with the common law series, it will, if it was completed in contemplation of the common law series, be included in the series by reason of the deeming effect of subsection 248(10).                                                                 ...

For example, the definition of "personal or living expenses" in subsection 248(1) of the Act is based on the distinction between (a) the expenses of "properties maintained by any person for the use or benefit of the taxpayer", and (b) the expenses of properties "maintained in connection with a business carried on for profit or with a reasonable expectation of profit". 51.       ... In the Appellants' submission, their donated prints fall into the category of personal-use property because they were not acquired or used for any commercial, business or income-producing purpose, or in connection with any business or adventure in the nature of trade. ...

Subsection 95(1) active business Applicable for taxation years from 2003 to 2008: “ active business ” of a foreign affiliate of a taxpayer means any business carried on by the affiliate other than (a) an investment business carried on by the affiliate, or (b) a business that is deemed by subsection (2) to be a business other than an active business carried on by the affiliate; Applicable in respect of taxation years of a foreign affiliate of a taxpayer after 2008: [155] “ active business ” of a foreign affiliate of a taxpayer means any business carried on by the foreign affiliate other than (a) an investment business carried on by the foreign affiliate, (b) a business that is deemed by subsection (2) to be a business other than an active business carried on by the foreign affiliate, or (c) a non-qualifying business of the foreign affiliate; controlled foreign affiliate For taxation years of a foreign affiliate of a taxpayer that begin after 2002 and on or before February 27, 2004: [156] “ controlled foreign affiliate ”, at any time, of a taxpayer resident in Canada, means (a) a foreign affiliate of the taxpayer that is, at that time, controlled (i) by the taxpayer, (ii) by the taxpayer and not more than four other persons resident in Canada, or (iii) by not more than four persons resident in Canada, other than the taxpayer, or (b) a foreign affiliate of the taxpayer that would, at that time, be controlled by the taxpayer if the taxpayer owned (i) all of the shares of the capital stock of the foreign affiliate that are owned at that time by the taxpayer, (ii) all of the shares of the capital stock of the foreign affiliate that are owned at that time by persons who do not deal at arm’s length with the taxpayer, (iii) all of the shares of the capital stock of the foreign affiliate that are owned at that time by the persons (each of whom is referred to in this definition as a “ relevant Canadian shareholder ”), in any set of persons not exceeding four (which set of persons shall be determined without reference to the existence of or the absence of any relationship, connection or action in concert between those persons), who (A) are resident in Canada, (B) are not the taxpayer or a person described in subparagraph (ii), and (C) own, at that time, shares of the capital stock of the foreign affiliate, and (iv) all of the shares of the capital stock of the foreign affiliate that are owned at that time by persons who do not deal at arm’s length with any relevant Canadian shareholder; For all other taxation years of a foreign affiliate of a taxpayer in the relevant period: “ controlled foreign affiliate ”, at any time, of a taxpayer resident in Canada, means (a) a foreign affiliate of the taxpayer that is, at that time, controlled by the taxpayer, or (b) a foreign affiliate of the taxpayer that would, at that time, be controlled by the taxpayer if the taxpayer owned (i) all of the shares of the capital stock of the foreign affiliate that are owned at that time by the taxpayer, (ii) all of the shares of the capital stock of the foreign affiliate that are owned at that time by persons who do not deal at arm’s length with the taxpayer, (iii) all of the shares of the capital stock of the foreign affiliate that are owned at that time by the persons (each of whom is referred to in this definition as a “ relevant Canadian shareholder ”), in any set of persons not exceeding four (which set of persons shall be determined without reference to the existence of or the absence of any relationship, connection or action in concert between those persons), who (A) are resident in Canada, (B) are not the taxpayer or a person described in subparagraph (ii), and (C) own, at that time, shares of the capital stock of the foreign affiliate, and (iv) all of the shares of the capital stock of the foreign affiliate that are owned at that time by persons who do not deal at arm’s length with any relevant Canadian shareholder; foreign accrual property income “ foreign accrual property income ” of a foreign affiliate of a taxpayer, for any taxation year of the affiliate, means the amount determined by the formula (A + A.1 + A.2 + B + C)- (D + E + F + G + H) where For taxation years of a foreign affiliate of a taxpayer from 2003 to 2008, the description of A would read: A is the amount that would, if section 80 did not apply to the affiliate for the year or a preceding taxation year, be the total of the affiliate’s incomes for the year from property and businesses (other than active businesses) determined as if each amount described in clause (2)(a)(ii)(D) that was paid or payable, directly or indirectly, by the affiliate to another foreign affiliate of either the taxpayer or a person with whom the taxpayer does not deal at arm’s length were nil where an amount in respect of the income derived by the other foreign affiliate from that amount that was paid or payable to it by the affiliate was added in computing its income from an active business, other than... ...