Search - connection

Although the purchase commissions were found to be dependent on sales of goods by manufacturers to Hasbro that were described in s. 212(1)(d)(iii)(B), by the same token they were excluded by the postamble: the phrase "in connection with" was clearly broader in its scope than the phrase "dependent on". Furthermore, at least some portion of the payments made was made for services in connection with the negotiation of a contract, and accordingly all the payment were exempt from withholding tax as the Minister had not designated which portion should be taxable under s. 212(1)(d)(iii). ...

La Reine, 2005 DTC 514, 2005 TCC 66, aff'd 2008 DTC 6100, 2006 FCA 35-- summary under Subparagraph 115(1)(a)(ii) Summary Under Tax Topics- Income Tax Act- Section 115- Subsection 115(1)- Paragraph 115(1)(a)- Subparagraph 115(1)(a)(ii) sales in Canada were indivisible whole The taxpayer was found to be carrying on business in Canada on the basis that through a Canadian mandatory it offered for sale, in Canada, Costa Rican plantation lots and solicited orders for services to be provided by it in connection with the sold lots, with each investor paying an overall amount in connection with the transactions which constituted an "indivisible whole" (p. 519). ...

La Reine, 2005 DTC 514, 2005 TCC 66, aff'd 2008 DTC 6100, 2006 FCA 35-- summary under Paragraph 253(b) Summary Under Tax Topics- Income Tax Act- Section 253- Paragraph 253(b) The taxpayer was found to be carrying on business in Canada on the basis that through a Canadian mandatary it offered for sale, in Canada, Costa Rican plantation lots and solicited orders for services to be provided by it in connection with the sold lots, with each investor paying an overall amount in connection with the transactions which constituted an "indivisible whole" (p. 519). ...

The Queen, 2005 TCC 493 (Informal Procedure)-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) fees incurred in connection with parent’s issuing units, with proceeds used in the registrant’s business, were eligible The appellant, which became a wholly-owned subsidiary of a new income fund (the “Fund”), incurred $78,000 in fees directly to an investment dealer, law firms and a printing company in connection with the IPO of the Fund. ...

Miller J stated (at para 17, 19 and 21): “[I]n connection with”… is a broad expression but does not…, even on a textual reading allow for the remotest of links, such as a link only arising by way of the “but for” test. … [T]he cost of legal services to chase after directors, who the Appellant claims have absconded with its money, is a need that would have been fulfilled regardless of where the funds emanated from. … [T]here is no commercial expectation that directors on winding up a corporation will abscond with funds and that the cost of such contingency is somehow worked into the cost of the supply. … The business of Look was effectively wound up before there was any activity necessitating the acquisition of legal services. … He added (at para. 26): [T]his is not an issue of timing. ... Similarly, if Look had to sue the purchaser of Spectrum long after the completion of the sale for breach of a confidentiality provision, again timing would not preclude a finding of a connection. Words and Phrases in connection with ...

Smith J found (at para. 525) that “the T3GR Returns were not intended to override a trustee’s other reporting obligations arising from the Act, notably the obligation to file a T3 Return pursuant to paragraph 150(1)(c) or to report taxable income arising from subsection 146(10.1),” and (at para. 533) that the assessments made by CRA based on the T3GR returns were made “only in connection with the taxable plans and not in connection with the non-taxable plans that were listed for information purposes only, including the RRSP Trust.” He went on to find that, not only were the assessments of the taxpayer’s RRSP under s. 146(10.1) original assessments that not statute-barred, but that the same conclusion applied to the assessments made under s. 207.1, stating (at para. 536): It follows that I must reject the Appellants’ submission that the Trust Notices of Assessment issued in connection with the Specimen Plan were “original” assessments for all non-taxable plans including the RRSP Trust. ...

The Queen, 2011 DTC 1087 [at at 480], 2011 TCC 66 (Informal Procedure)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) no strong causal connection between the employment and occupation of accommodation The taxpayer and her husband were both members of the clergy who ministered to a congregation. ... There is no strong causal connection in this case... as the house was not provided by her employer but was simply a house in which the Appellant and her spouse chose to reside. ...

After finding that the sale by NN Life was not an adventure in the nature of trade or a business, and noting (at para. 53), that s. 141.1(2)(a) "seems to describe a purchase and resale that is not in the ordinary course of business," Woods J stated (at para. 54): Although the scope of paragraph 141.1(2)(a) may be uncertain, it is clear that the provision does not apply unless the transaction has some connection to a business or an adventure in the nature of trade. ... There is no such connection in this case. Accordingly, the purchase of the trademarks was not subject to GST. ...

The words "relate to" indicate that the exception in s. 185(1) has a wide scope (only "some connection" is required: para. 50), rather than being restricted to financial services which are "incidental or ancillary to a registrant's primary business operations," as contended (at para. 46) by the Minister. ... In my opinion, this is a sufficient link or connection to justify a finding that the appellant's ABM operations "relate to" its other convenience store activities. ...

Although the Appellant did not close his business and still had the intention to restart it as a sole proprietorship, he has not established a connection, direct or indirect, between the legal services sought and any ongoing supply of taxable services. After citing Haggart and Doiron, he then concluded (at para 33): … The Appellant did not meet his burden to demonstrate that a direct and clear connection existed between the charges that were laid against the Appellant and the activities he engaged in for the purpose of earning income. ...