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.)), or where the claimant is seeking financial compensation in connection with allegations of unlawful or wrongful acts by an employer (Guenette v. ...

As a result I assumed the unnamed persons were Italian citizens, although with a Swiss connection, and that they wished investments out of Italy. ...

  [14]            In contrast, there is no indication in the material before us that Travel Just has any connection with Québec or has plans to operate there. ...

In the same Order, the Judge allowed the Crown’s motion to quash Mr Quigley’s appeal with respect to the 2002 and 2003 taxation years. [2]                Mr Quigley filed no Notice of Appearance in response to the Crown’s Notice of Appeal from the Judge’s Order and has not submitted a memorandum of fact or law, nor any other documents, in connection with the appeal. ...

In this connection, I must express my reservation with respect to any suggestion that subsection (3) or (3b) would apply where the “principal business” at the relevant time was a combination of a “gas business” and a “mining business” and was neither a “gas business” nor a “mining business”. 1 “As I understand the law as laid down by the Supreme Court of Canada, where there is an admission that is contradicted by the evidence, the admission must be regarded as having been made in error. ...

He claimed all of the expenses having to do with this property as business expense including the residence. [4]                 In connection with the used car business he had a few vehicles some of which he used personally but he claimed all the vehicle expenses as business expenses. [5]                 During the years in question he was employed full time working 54 hours per week for someone else. ...

In this connection, the following passage taken from the reasons of McLachlin J. for a unanimous Court in Shell Canada Limited v. the Queen, et al 4, at paragraph 73, is instructive: 73 First, the manner in which Shell recorded the net foreign exchange gain for its non-tax financial accounting is not determinative of the proper tax treatment. ...

After an extensive and careful review of the facts, the Tax Court Judge found that their employment income did not have sufficient connection to a reserve to justify a conclusion that their income was located on a reserve. [4]                 Her reasons for judgment disclose no error of law or other error that warrants the intervention of this Court. [5]                 For that reason, these appeals will be dismissed with one set of costs. ...

Jackson had carried out all the survey and other arrangements in connection with the application for the licence and it paid the deposit required by the Forest Service as at no stage did the appellant or Phillips and Lee have any intention of operating under the licence. ...

(vii.1) reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment, [...] ...