Search - connection

Similarly, it would add words to the Act to read subsection 181(5) as requiring that an amount have a primary connection with a commercial activity. (2) Context [28] The context of subsection 181(5) supports the above textual interpretation. ... The absence of a similar constraint in subsection 181(5) indicates that Parliament did not intend to require a higher degree of connection between the amount paid for the redemption of the coupon and the registrant’s commercial activity. ... Moreover, subsection 181(5) does not require that the amount paid have a “primary” or “exclusive” connection with a commercial activity. ...

Furthermore, we would, as a general rule, expect that for any expense to be said to have been incurred for the purpose of determining the existence, etc. of petroleum or natural gas on a property, there would have to be at least some connection between that expense and work actually done on the ground. ... As I read those cases, the purpose test in the definition of "Canadian exploration expense" requires at least some connection between the purchased seismic data and actual exploration work. Evidence of the actual use of the seismic data for exploration could provide that connection. ...

I emphasize it is the connection that is paramount, not the timing of the activity. ... There is simply no such connection. [11]   The Tax Court judge also found that any connection between the litigation and the winding down of the corporation would not be sufficient to allow Look to claim input tax credits for the GST or HST paid in relation to the legal services provided in connection with the litigation against the Former Executives. ... However, there was a direct connection between the litigation and the source of the funds used to pay the Former Executives. ...

.), by reason solely of the fact that more than 50% of the shares are held by non-resident persons where there is no evidence of any common connection among them. ... However, the critical issue here is whether a simple majority of shares held by non-residents leads to an inference of de jure control by those non-residents or whether some common connection or nexus must exist amongst those shareholders to support such an inference. [33]            A few cases have suggested that a common connection must exist amongst the majority shareholders in order for them to compose a "group of persons" for the purposes of the Income Tax Act. ... I also agree with the appellant's submission that in order for more than one person to be in a position to exercise control it is necessary that there be a sufficient common connection between the individual shareholders. ...

Moreover, it has no logical connection to any of the prior sales of the Data. ... Evidence of the actual use of the seismic data for exploration could provide that connection. ... A hypothetical connection to exploration work that might be done in the future cannot suffice. ...

There are exceptions to this general principle. [2]   One exception is found in subsection 207.05(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) which provides, among other things, that a tax is payable for a calendar year in connection with a TFSA if, in the year, “an advantage in relation to the TFSA is extended” to the holder of the TFSA. [3]   The term “advantage” in relation to a TFSA was, at the time relevant to this proceeding, defined in material part in paragraph 207.01(1)(b) of the Act to mean: 207.01(1) … 207.01(1) … (b) a benefit that is an increase in the total fair market value of the property held in connection with the TFSA if it is reasonable to consider, having regard to all the circumstances, that the increase is attributable, directly or indirectly, to … b) tout bénéfice qui représente une hausse de la juste valeur marchande totale des biens détenus dans le cadre du régime qu’il est raisonnable de considérer, compte tenu des circonstances, comme étant attribuable, directement ou indirectement: … (i) a transaction or event or a series of transactions or events that (i) soit à une opération ou à un événement, ou à une série d’opérations ou d’événements, qui, à la fois: (A) would not have occurred in an open market in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and (A) ne se serait pas produit dans un contexte commercial ou financier normal où des parties sans lien de dépendance traitent librement, prudemment et en toute connaissance de cause, (B) had as one of its main purposes to enable a person or a partnership to benefit from the exemption from tax under Part I of any amount in respect of the TFSA, or (B) a pour objet principal notamment de permettre à une personne ou à une société de personnes de profiter de l’exemption d’impôt prévue à la partie I à l’égard d’une somme relative au compte, … […] [4]   The amount of tax payable in respect of an “advantage” is, in the case of a benefit, “the fair market value of the benefit” (subsection 207.05(2)). [5]   These provisions are central to the appeal and cross appeal before the Court. ... The Supreme Court went on to confirm in Copthorne that “the language of subsection 248(10) allows either prospective or retrospective connection of a related transaction to a common law series”. [27]   It follows that the Tax Court made no error in concluding, at paragraph 39, that “[a]ll that was necessary was that the Appellant have planned on doing swap transactions with the purpose of achieving the objectives of the series.” ... The Minister assessed the Appellant on the basis that she had received advantages within the meaning of that term in subparagraph 207.01(1) of the Act in each of those years, being the yearly increases in the total fair market value of the property held in connection with her TFSA account minus the yearly $5,000 contributions. 119.   ...

(g) for defining and determining earnings, pay periods and the amount of insurable earnings of insured persons and for allocating their earnings to any period of insurable employment; (h) for determining the amount of premiums payable; (i) for prescribing and regulating the manner, conditions and times for paying and recording premiums [...] 108. (1) Le ministre peut, avec l'agrément du gouverneur en conseil, prendre des règlements_: [...] g) concernant la définition et la détermination de la rémunération, de la période de paie et du montant de la rémunération assurable des assurés, et la répartition de la rémunération sur une période d'emploi assurable; h) prévoyant la façon de déterminer le montant des cotisations à payer; i) visant à prescrire et réglementer le mode, les conditions et les dates de paiement et d'enregistrement des cotisations [...]. [23]            With respect to barbering and hairdressing establishments, the applicable regulation is section 8 of the Insurable Earnings and Collection of Premiums Regulations (successor to section 16 of the Unemployment Insurance (Collection of Premiums) Regulations), which reads as follows (emphasis added): 8. (1) Every owner or operator of a barbering or hairdressing establishment shall, for the purpose of maintaining records, calculating insurable earnings and paying the premiums payable on those insurable earnings under the Act and these Regulations, be deemed to be the employer of every person whose employment in connection with the establishment is included in insurable employment under paragraph 6(d) of the Employment Insurance Regulations. 8. (1) Le propriétaire ou l'exploitant d'un salon de barbier ou de coiffure est réputé, aux fins de la tenue des registres, du calcul de la rémunération assurable et du paiement des cotisations exigibles à cet égard aux termes de la Loi et du présent règlement, être l'employeur de toute personne dont l'emploi dans le cadre de cette entreprise est inclus dans les emplois assurables en vertu de l'alinéa 6d) du Règlement sur l'assurance- emploi. (2) Every owner or operator of a barbering or hairdressing establishment who is deemed by subsection (1) to be an employer of a person shall, for each week in which the person is engaged in insurable employment in the establishment, pay and remit to the Receiver General the employee's premiums and the employer's premiums in accordance with the Act and these Regulations. (2) Le propriétaire ou l'exploitant d'un salon de barbier ou de coiffure qui est réputé être l'employeur d'une personne en vertu du paragraphe (1) doit, pour chaque semaine au cours de laquelle la personne exerce un emploi assurable dans le cadre de cette entreprise, payer et verser au receveur général les cotisations ouvrières et les cotisations patronales conformément à la Loi et au présent règlement. (3) Where the owner or operator of a barbering or hairdressing establishment is unable to determine the insurable earnings of a person whose employment in connection with the establishment is included in insurable employment under paragraph 6(d) of the Employment Insurance Regulations, the amount of insurable earnings of the person for each week during that employment shall be deemed, for the purposes of the Act and for the purposes of these Regulations, to be an amount (rounded to the nearest dollar) equal to 1/78 of the maximum yearly insurable earnings, unless the owner or operator of the establishment maintains records that show the number of days on which the person worked in each week, in which case the amount of the person's insurable earnings for that week shall be deemed to be an amount (rounded to the nearest dollar) equal to the lesser of (3) Lorsque le propriétaire ou l'exploitant d'un salon de barbier ou de coiffure est dans l'impossibilité d'établir la rémunération assurable d'une personne dont l'emploi dans le cadre de cette entreprise est inclus dans les emplois assurables en vertu de l'alinéa 6d) du Règlement sur l'assurance-emploi, la rémunération assurable de cette personne pour chaque semaine où elle exerce cet emploi est réputée, pour l'application de la Loi et du présent règlement, être le montant (arrondi à un dollar près) égal à 1/78 du maximum de la rémunération annuelle assurable. ...

., of petroleum or natural gas on a property, there would have to be at least some connection between that expense and work actually done on the ground. ... [emphasis added; footnotes omitted]                   Of particular relevance to this appeal is the finding that, "as a general rule", there would have to be some connection between that expense and work actually done on the ground for an expense to have been incurred for the purpose of determining, inter alia, the existence of oil or gas. ... In the present case, another Shapco company bought the two notes that Technical had given to Karon in connection with the purchase of Petroseis"s seismic data. ...

Concierge Connection Inc. (Perkopolis), 2017 FCA 96. This Court agreed that the element of compromise identified by the Tax Court did not qualify as such. ...

Concierge Connection Inc. 2016 FCA 209 at para. 9. To ensure the smooth and efficient progress of proceedings, the Court can order consolidation on its own motion: Coote v. ... (b)   Identifiable class (Rule 334.16(1)(b)) [71]   Under this branch of the certification test, all that is required is “some basis in fact” supporting an objective class definition that bears a rational connection to the common issues and that is not dependent on the outcome of the litigation: Wenham at para. 69, citing Dutton at para. 38 and Hollick at paras. 19 and 25. [72]   The Federal Court found that the class for the purposes of the damages claims could not be identified with precision because individuals could not know whether their applications were rejected under the terms of the Supplemental Agreement struck down in Wells until each application has been re-evaluated under the terms of the Original Agreement and the surviving terms of the Supplemental Agreement (at para 67). ... I consider this class definition to bear a rational connection to the common issues. ...