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After finding that s. 95(2)(b)(i) did not apply to include the fees of the US Affiliates in computing the foreign accrual property income (FAPI) given the reciprocal nature of the services, Bocock J found, in the alternative, in light of the broad meaning of “in connection with” and the important and ongoing role which the R&D services played in meeting the immediate demands of smartphone customers (e.g., teleco carrier testing and bug fixes), that the exclusion in s. 95(3)(d) applied. Words and Phrases in connection with ...

The Queen, 2005 TCC 92-- summary under Subsection 141.01(2) Summary Under Tax Topics- Excise Tax Act- Section 141.01- Subsection 141.01(2) allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee The trustee in bankruptcy ("Richter") for Castor Holdings Ltd. ... In addition to suing- in its capacity of trustee in bankruptcy for the Castor estate (the "Estate")- the former Castor auditors ("C&L") for $40 million in damages sounding in contract, Richter began a "litigation support business" of providing assistance to the creditors (including hiring professionals and experts) in connection with their action sounding in negligence against C&L for $800 million in damages. ...

Jaques received a benefit under s. 15(1) in connection with the construction of the Slopes House, C Miller J stated (at para. 29): He received a custom built home without having to pay the 10% management fee that any other customer would have had to pay. ... However, in finding that the Jaques did not for the most part receive shareholder benefits in connection with the Furnishings, he stated (at para. 38): … Park Haven's sole purpose in acquiring most of the Furnishings was not to bestow any benefit on the shareholders, but to furnish a show home so as to enhance the saleability of custom homes in the area. ...

Smith J noted (at para. 523) that the T3GR form “specified that ‘to report taxable income (…) trustees must complete a T3 … Return’,” and 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.” ...

The Queen, 2007 DTC 1406, 2007 TCC 419 (Informal Procedure)-- summary under Adjusted Cost Base Summary Under Tax Topics- Income Tax Act- Section 54- Adjusted Cost Base A fee that the taxpayer paid in connection with acquiring rights of an individual to purchase a condominium, with the taxpayer then acquiring the condominium, were part of the cost of acquiring the condominium. ...

The Queen, 2009 DTC 800, 2009 TCC 236 (Informal Procedure)-- summary under Subsection 152(1) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1) The Court had the jurisdiction to consider the computation of the payment of interest on refunds payable under the Act to the taxpayer in connection with an appeal from an assessment of Part XIII tax and interest. ...

The Queen, 2003 DTC 723, 2003 TCC 298 (Informal Procedure)-- summary under Paragraph 8(1)(f) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(f) A lawyer employed by a law firm was found not to be employed in connection with the selling of property or negotiating of contracts for his employer when he engaged in the wining and dining of potential clients or other promotional activities. ...

MNR, 90 DTC 1491, [1990] 1 CTC 2567 (TCC)-- summary under Incurring of Expense Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Incurring of Expense Fees of a notary for his services rendered in connection with the development and sale of MURBs legally were payable by the vendors of the property and not by the purchasers. ...

Expense- Start-Up and Close-Down Expenditures Various fees including architectural fees and project planning fees paid by the taxpayer in connection with the proposed development of land as a luxury condominium development were incurred "for the purpose of creating a business entity" (p. 1050) and, therefore, on the authority of the Firestone case, were non-deductible capital expenditures. ...

MNR, 91 DTC 1113, [1991] 2 CTC 2352 (TCC)-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments Lease inducement payments received by a holding company in connection with obtaining leases of office space which it, in turn, would provide to its operating subsidiaries, were found to have been received by it on income account based on a finding that it entered into the leases as part of its day-to-day business operations. ...