Search - connection

In this connection, the evidence was that the employer had in fact contributed to the appellant's pension plan and that the trial judge could not initially exclude the application of art. 553(7) of the Code of Civil Procedure (see para. 8 of the appellant's detailed affidavit, appeal book p. 28). [7]         Despite his preliminary conclusion, the trial judge proceeded with his analysis and came to the conclusion that in any event the exceptions from seizure mentioned in the Civil Code and the Code of Civil Procedure could not be set up against the respondent. ... Constance St-Hilaire, 2001 FCA 63, an unreported judgment rendered on March 19, 2001 (A-355-99), were cited in this connection. [12]       Counsel for the appellant also noted that the interpretation accepted by the trial judge created a paradox in that the exemption of a tax debtor's property from seizure would depend on the recovery procedure selected by National Revenue. ...

Levert pleaded guilty in connection with the instant cases to charges of conspiracy to avoid tax and enabling tax of $110,000 to be avoided by taxpayers, including the respondents, for the 1986 to 1988 taxation years. ... A probation order for two years was also made against him, prohibiting him from acting directly or indirectly as an appraiser, promoter, broker or consultant in connection with gifts of art works to non-profit organizations. [5]      Mr. ...

All Confidential Information shall be retained in the custody of t rial counsel and shall not be used by trial counsel for any purpose other than in connection with this action subject to the provisions of this order. ... Trial counsel and such person to whom Confidential Information is disclosed pursuant to paragraphs 5 and 6 of this order shall not use any Confidential Information or the contents or the subject matter thereof for any purpose other than in connection with this action subject to the provisions of this order [5]                There have been extensive discoveries including third party discoveries in the case both relating to Canadian and international issues, of which approximately 65 days were devoted to the discoveries of Glaxo Canada's nominees. [6]                The parties also attempted to draft Agreed Statements of Fact and approximately 50 of these on a variety of topics were drafted by either Glaxo Canada's counsel or the appellant's counsel and then sent to the opposing party for review and comments. ...

In other words, a logical connection between the verdict and the basis for the verdict must be apparent. A detailed description of the judge's process in arriving at the verdict is unnecessary. (3)        In determining whether the logical connection between the verdict and the basis for the verdict is established, one looks to the evidence, the submissions of counsel and the history of the trial to determine the "live" issues as they emerged during the trial. ...

They are: (i) in light of subsection 152(4.01) of the Act, the scope of the waiver includes transactions that are related or connected to the transaction specified in the waiver; (ii) the record before the Court does not clearly demonstrate that the scope of the waiver is limited to allocations of income from Thompson GP; (iii) a stage 2 hearing would unfairly preclude the Crown from conducting examinations for discovery of the individual who signed the waiver; (iv) the onus is on the Crown to prove a reasonable connection between the reassessment and the matter specified in the waiver; and (v) the Court tasked with determining the scope of the waiver will require a full understanding of the factual circumstances that led to the reassessment, and for this purpose it is necessary for the Court to have evidence substantially similar to the evidence relevant to the merits of the case. [21] At the outset, I would observe that many of the Tax Court’s findings, above, decide issues that ultimately will have to be decided by the judge tasked with determining the scope of the waiver. ... The Tax Court did not err in rejecting 632’s submission. [31] Fourth, the Tax Court determined that the Crown will have the onus of proving a reasonable connection between the reassessment and the matter specified in the waiver. ...

Finally, I should say on this point that the material submitted in support of this application does not, in my opinion, provide a reasonably arguable case for an exercise of judicial discretion increasing the fees for services of solicitors and counsel in connection with this appeal. ... All that has been established here is that the respondent incurred a very large solicitor and client bill in connection with the appeal, which would have been relevant if costs had been awarded on a solicitor and client basis but is not ordinarily relevant to the determination of costs on a party and party basis. ...

This reasoning implies a standard of causation more onerous than the “sufficient causal connection” standard adopted by the Supreme Court in Bedford. ... At the first step of the analysis, it is not necessary to demonstrate a direct causal connection, but only a “sufficient causal connection” (Bedford at para. 75). ... He believes that removal to England with [sic] be devastating for him because he will lose that family connection. ...

Ordinarily, this is only possible in connection with commercial activities in which the organization might engage, since the consumers with whom it deals in connection with its educational activities are not subject to the payment of GST (see Centre Provincial de Ressources Pédagogiques v. ... In this connection we note that in its memorandum the appellant itself described the operation carried out as [TRANSLATION] "the acquisition of intellectual property rights for the purpose of making a supply by licences to exploit and market".- "Used... otherwise than in making the supply" [18] For the very reasons which we have given in the preceding paragraph, it is not possible to say here that the property (the licence) was used by the appellant in any way or at any time whatsoever otherwise than in making the supply. [19] Accordingly, it is not necessary to consider what is referred to by the words "immediately before the time tax would be payable in respect of the supply if it were a taxable supply", since there was never any use by the appellant otherwise than in making the supply. [20] The appellant therefore clearly cannot succeed, since it does not meet the second and third requirements of paragraph 2(c). [21] Consequently, we do not have to rule on the question of whether the fourth requirement_ in commercial activities_ was met. ... That question does not arise only in connection with strict liability offences, although with the growth in regulations and the multiplication of statutory offences the field of strict liability has proven to be the most fertile for the emergence of this defence. [32] The question first arose in criminal law because of section 19 of the Criminal Code, which lays down the rule that "ignorance of the law... is not an excuse". ...

He ruled that there was no evidence that the fishing activity of the Company which gave rise to the appellants" income had any close connection with the Reserve, nor any evidence to show that the Company carried on its business in a way that is different from fishing companies owned and operated by non-Indian interests. ... The Motion and the Background to its Presentation On June 16, 1999, the Native Indian Brotherhood of British Columbia sought leave to intervene in this appeal and be permitted to file historical documents regarding an alleged connection between reserve allotments to coastal Indian Bands and the fishing activities of these Bands. ... In this regard, the Tax Court judge found at page 15 of his decision that "there is no evidence that the fishing activity of the Company which gives rise to the incomes of the Appellants has any close connection with the Reserve, or any historic, social or cultural connection with either the Band or the Reserve". ...

In resolving this question, one must first note that subsection 80.4(1), whether in its older or newly amended form, requires a close connection between the loan or debt and employment, a connection much closer than that required by paragraph 6(1)(a) as between benefit and employment. ... They import such meanings as "in relations to", "with reference to" or “in connection with". ... They import such meanings as “in relation to", "with reference to" or "in connection with". ...