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The Queen, 2010 DTC 1018 [at at 2624], 2009 TCC 440 (Informal Procedure)-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) The taxpayer, who had been a resident of Canada for six years, moved to a job in Saudi Arabia for the three taxation years in question, with most of his salary being remitted to his family who stayed in Canada and with the taxpayer returning to Canada for 30 vacation days a year and maintaining various other connections with Canada. ...

The Queen, 2012 TCC 105-- summary under Section 3 Summary Under Tax Topics- Income Tax Act- Section 3 The taxpayer, a lawyer, was bilked of $400,000 by scam artists, posing as clients, who induced him to incur "processing " fees in connection with the recovery of a supposed container in the Ivory Coast containing US$8.5 million of cash. ...

The Queen, 2012 TCC 105-- summary under Paragraph 4(1)(a) Summary Under Tax Topics- Income Tax Act- Section 4- Subsection 4(1)- Paragraph 4(1)(a) The taxpayer, a lawyer, was bilked of $400,000 by scam artists, posing as clients, who induced him to incur "processing " fees in connection with the recovery of a supposed container in the Ivory Coast containing US$8.5 million of cash. ...

The Queen, 2012 TCC 105-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 The taxpayer, a lawyer, was bilked of $400,000 by scam artists, posing as clients, who induced him to pay for "processing " fees in connection with the recovery of a supposed container in the Ivory Coast containing US$8.5 million of cash. ...

Commissioners of Customs and Excise, [1992] V.A.T.T.R. 221-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) The appellant along with seven individual employees was charged with manslaughter in connection with the sinking of its vessel. ...

Shefner Estate, 93 DTC 5482, [1993] 2 CTC 273 (FCTD)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The expropriation committee of the City of Anjou threatened to pursue criminal and civil action against the taxpayer and a corporation owned by him ("Alderton") in connection with the excessive amount of expropriation proceeds received by a corporation 1/3 of whose shares were owned by the taxpayer and Alderton. ...

Campbell J. found that their expenses in connection with the property, including mortgage expenses, were not deductible. ...

Although the Crown was successful, Wetston J. rejected a submission of the Crown that two businesses cannot be a combined chief source of income if there is no connection between those two revenue sources. ...

The Queen, 2004 DTC 2784, 2004 TCC 381 (Informal Procedure)-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) After the taxpayer took an assignment (initially scheduled for two years) to work in Belize she maintained her home in Vancouver where her son and family resided, maintained her banking and financial interests in Canada, visited her connections in Vancouver approximately once per year, had no intention to reside on any permanent basis in Belize and considered Vancouver as a place where she could reconnect if need be. ...

Bowman C.J. stated (at p. 242) "residual friendships and employment connections do not create residency". ...