Search - connection

It was paid in connection with the Appellant’s granting of the easement on his property. ...

This program was found not to be undertaken as part of her duties of employment or "in connection with" her duties of employment but, rather, was undertaken in connection with her profession. ... Words and Phrases in connection with ...

It appealed the denial of $5,039.77 in ITCs which it had claimed in its return for its three-month reporting period ending on March 31, 2011 in connection with various of its costs including fees paid in connection with the income fund conversion and in connection with news releases regarding its dividends. ...

“Stewards,” being persons who had a commercial connection with such waste, were statutorily responsible for paying fees to SO to reflect their reasonable share of the associated costs. ... Specifically, section 30 and subsections 31(1) and 34(6) of the WD Act provide that if a person has a commercial connection with designated waste or a product from which the designated waste is derived that person (i.e., a steward) must pay a portion of the Appellant’s cost of developing, implementing and operating a waste diversion program …. ... Once a person is found to have, under the MHS Waste Program Agreement, the required commercial connection with the MHS Waste, the person is deemed to be an MHSW Steward. … [O]nce the person becomes an MHSW Steward that person is required to pay the costs of collecting and recycling the designated waste. ...

It appealed the denial of $5,039.77 in ITCs which it had claimed in its return for its three-month reporting period ending on March 31, 2011 in connection with various of its costs including fees paid in connection with the income fund conversion and in connection with news releases regarding its dividends. ...

MNR, 92 DTC 2260, [1992] 2 CTC 2649 (TCC)-- summary under Section 62 Summary Under Tax Topics- Income Tax Act- Section 62 No portion of the capital loss realized by the taxpayer when he sold his Vancouver home in connection with his relocation to Newfoundland was deductible. "The only connection between this loss and the Appellant's move is the fact that his move forced the realization of a pre-existing loss which had accrued from market conditions" (p. 2266). ...

In denying the registrant's ITC claims for GST on various of its costs including fees paid in connection with the income fund conversion and in connection with news releases regarding its dividends, Pizzitelli J. found that the receipt by the registrant of substantial partnership drawings ($3,865,500 for a six-month period) for distribution by it to shareholders represented financial services. ...

The taxpayer did not change his life pattern with respect to his continuous employment and social connections in Taiwan (including caring for his parents there and spending over ¾ of his time there); and Mogan TCJ accepted the taxpayer's explanation that the Regina connection had been established in order to have his children educated in North America. ...

The Queen, 2013 DTC 1142 [at at 757], 2013 TCC 107 (Informal Procedure)-- summary under Legal and other Professional Fees Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Legal and other Professional Fees no connection with medical practice The taxpayer, a physician, sought retribution against an arbitrator who had ruled against her in a medical dispute. ... Hogan J found that the taxpayer's legal fees incurred in the arbitrator's suit were not a business expense, as there was no connection between the relevant legal expenses and the business. ...

MNR, 90 DTC 1050, [1990] 1 CTC 2141 (TCC)-- summary under Section 62 Summary Under Tax Topics- Income Tax Act- Section 62 In 1981 the taxpayer deducted expenses in moving from the family home in Montreal to a temporary residence in Edmonton and in 1983 he deducted further expenses incurred in connection with moving from Edmonton to Victoria to take up a new teaching position. It was held that he could not deduct in 1984 expenses incurred in connection with moving in 1984 his family's effects from the Montreal home to Victoria. ...