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Results 6321 - 6330 of 6336 for connection
TCC
Brown v. The Queen, docket 97-3264-IT-G
The remaining capital contributed by the partners of US$80,000 (CDN$105,736) was used to pay costs incurred by the Partnership in connection with the issue of 825 units. 25. ...
FCTD
Anglehart v. Canada, 2016 FC 1159
The Supreme Court stated that the goodwill of a business was one of its most valuable assets, describing it as the whole advantage of the reputation and connection of the firm, which might have been built up by years of honest work or gained by lavish expenditure of money. ...
SCC
Friends of the Oldman River Society v. Canada (Minister of Transport), [1992] 1 SCR 3
There is, of course, a connection between the two, but the crucial difference is that one is fundamentally procedural while the other is substantive in nature. ...
TCC
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96
Subsection 123(1) of the Act defines a “commercial activity” as follows: “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; [14] Subsection 123(1) of the Act defines “exempt supply” to mean “a supply included in Schedule V” of the Act. ...
FCTD
Girouard v. Canada (Attorney General), 2019 FC 1282
In connection with each controversy, Judge Girouard would have us park our incredulity to accept his version of the facts. ...
SCC
Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 SCR 559
And in Phillips and Taylor, s. 32 of The Assessment Act, R.S.O. 1950, c. 24, imposed tax liability on “the tenant of land owned by the Crown” — “tenant” was further defined as “any person who uses land belonging to the Crown as or for the purposes of, or in connection with his residence...”: p. 406. ...
TCC
Harvard Properties Inc. v. The King, 2024 TCC 139
Auger, the co-owners’ tax accountant, like his counterpart the co-owners’ tax lawyer from MLT Aikins, appear from the evidence to have been professional, thorough and sound in their advice and their actions, and beyond reproach, in acting for their clients in connection with the structuring and closing of the sale of North Hill Shopping Centre. ...
TCC
Boles v. The King, 2024 TCC 167
Boles has had a connection to both dogs and horses. [113] As a teenager in Ottawa, she worked at a horse stable, saved her money, and eventually purchased and showed her own horses. [114] She also purchased and showed various dogs, including several Vizslas. [115] She registered her kennel under the name Amberlight. [116] While being cross‑examined about the sale of one of her horses, in anticipation of her relocation to Vancouver to attend law school, Ms. ...
TCC
Kang v. M.N.R., 2005 TCC 24
The appellant recalled he delivered a certified cheque in the sum of $10,000 to a law firm in connection with the purchase of a family residence in October, 1996. ... In 1995, Monga obtained farm labour from Bant Suran and- in 1996- did not recall having any contact with Manjit Rana in connection with the workers supplied by SRC. ... He thought this was strange because she told HRDC and Janet Mah- later- her only work for SRC was in connection with vegetables in Richmond. ...
TCC
McKesson Canada Corporation v. The Queen, 2014 DTC 1040 [at at 2723], 2013 TCC 404
The connection is not described further and is not obvious. [86] TDSI then set out the replacement servicer pricing it obtained from a single source (believed to be perhaps a major accounting firm). ...