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A person authorized by the Minister for this purpose may, at all reasonable times, inspect, audit or examine the documents, property or processes of a person that may be relevant in determining the obligations of that or any other person, or the amount of any rebate or refund to which that or any other person is entitled and may: enter any premises or place (other than a dwelling-house – see paragraph 20) in which case a warrant is required) where any business or commercial activity is carried on, any property is kept, anything is done in connection with any business or commercial activity or any documents are or should be kept; and require the owner or manager of the property, business or commercial activity and any other person on the premises or in the place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of Part IX of the Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. ...

The foreign exchange forward agreements are essentially straddle transactions where it is reasonable to conclude that each agreement is held in connection with the other and where, in the aggregate, the individual agreements (legs) will generate substantially equal and offsetting gains and losses. ...

The onus is on taxpayers to keep the Canadian competent authority informed of all material changes in the information or documentation previously submitted as part of, or in connection with, the request, as well as new information or documentation relevant to the issues under consideration. 17. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2002 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2002 has to be filed on or before June 15, 2003. ...

Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2005 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2005 has to be filed on or before June 15, 2006. ...

Self-employed persons- If you were carrying on a business in 1996 (unless the expenditures of the business are primarily in connection with a tax shelter), your 1996 income tax return is due on or before June 15, 1997. ...

Dudney was carrying on his activities in connection with his contract at PanCan premises for about a year. ...

The comments in 24 to 32 below provide the Department's views in connection with the tax treatment of share option transactions. ...

In this connection, see the current version of IT-159, Capital Debts Established to be Bad Debts for further information. 17. ...