Search - connection

. … [T]he connection between the use of the Services and the employee’s employment activities is even more tenuous when the employee’s family member receives the supply. ...

., cancellation) of the non-compete The taxpayer made a series of demands for parties to a non-compete agreement (that it had received in connection with its acquisition of a business) to comply with the agreement and, following negotiations and before the commencement by it of an action, it was agreed that it would be paid a lump sum in consideration for the cancellation of the non-compete agreement. ...

The case law requires a rational connection between the reasonably determined risk and the amount of the reserves. ...

“Stewards,” being persons who had a commercial connection with such waste, were statutorily responsible for paying fees to the appellant to reflect their reasonable share of the associated costs. ...

“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. ...

“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. ...

The King, 2025 TCC 93 (Informal Procedure)-- summary under Subsection 56.1(4) Summary Under Tax Topics- Income Tax Act- Section 56.1- Subsection 56.1(4) Tax Court did not have the power to infer an allocation of a court order for support between child and spousal support The separation agreement entered into between the taxpayer and his wife in connection with their separation in December 2010 provided for him to pay $2,500 per month in child support and $3,500 per month in spousal support. ...

La Reine, 2012 DTC 1076 [at at 2856], 2011 TCC 438 (Informal Procedure)-- summary under Paragraph 56(1)(n) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(n) Archambault J. found that "bursary" amounts that the taxpayer received from the University of Laval in connection with his postdoctoral fellowship at that university were employment income rather than amounts described under s. 56(1)(n), because his work was in the nature of "employment" under Quebec civil law. ...

The Queen, 2011 DTC 1163 [at at 873], 2011 TCC 213-- summary under Eligible Capital Expenditure Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(5)- Eligible Capital Expenditure The taxpayer incurred legal and accounting fees in 1997 and 1998 of approximately $1.9 million in connection with a complicated reorganization of the manner in which it financed its investment in its US subsidiaries. ...

The Queen, 2011 DTC 1052 [at at 272], 2011 TCC 22-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 view to post-dissolution profit In connection with a limited partnership offering whose final closing was on December 31, 1993, the taxpayer bought units in the partnership for $18,000 and 18 common shares in a corporation for a dollar each. ...