Search - connection

  [11]            T he Tax Court Judge went on to consider whether there was a sufficient connection between the refund and the production and processing activities. ... In particular, she relied on these decisions to dispose of the Crown’s argument that there was not a sufficient connection between income tax and production and processing activities because income tax is paid after these activities are completed (reasons at para. 25). ...

They were also respondents in the appearance filed in the Superior Court in connection with the continuance of suit: ibid. at tab 16. ... That explains the appearance filed in connection with the continuance of suit, the filing for a rehearing of the motion for forced surrender and for taking in payment and the judgment dated June 27, 1997, granting the appellants (who were the applicants in the continuance of suit) ownership of the immovable.   ...

A short vacation break from work does not mean that an employee ceases to be an active employee. [20]            The wording of subsection 9(1) of the CPP is different from the analogous subsection 2(1) of the Insurable Earnings and Collection of Premiums Regulations, SOR/97-33, issued in connection with the Employment Insurance Act, S.C. 1996, c. 23. ...   [23]            Consequently, in my opinion, this decision is of limited assistance to the Minister in the present case, where Parliament has indicated through its use of the word “for”, rather than “in respect of”, that a close connection must exist between the payment and the performance of services.   ...

. … […] 147.3 (3) An amount is transferred from a registered pension plan (in this subsection referred to as the “transferor plan”) in accordance with this subsection if the amount 147.3 (3) Un montant est transféré d’un régime de pension agréé donné conformément au présent paragraphe si les conditions suivantes sont réunies: (a) is a single amount; a) il s’agit d’un montant unique; (b) consists of all or any part of the property held in connection with a defined benefit provision of the transferor plan; b) le montant représente tout ou partie des biens détenus relativement à une disposition à prestations déterminées du régime donné; (c) is transferred directly to another registered pension plan to be held in connection with a defined benefit provision of the other plan; and c) le montant est transféré directement à un autre régime de pension agréé pour qu’il soit détenu relativement à une disposition à prestations déterminées de ce régime; (d) is transferred as a consequence of benefits becoming provided under the defined benefit provision of the other plan to one or more individuals who were members of the transferor plan. d) le montant est transféré du fait que des prestations sont prévues par la disposition à prestations déterminées de l’autre régime pour un ou plusieurs particuliers qui participent au régime donné. … […] 147.3 (9) Where an amount is transferred in accordance with any of subsections (1) to (8), 147.3 (9) Les montants transférés conformément à l’un des paragraphes (1) à (8) ne peuvent: (a) the amount shall not, by reason only of that transfer, be included by reason of subparagraph 56(1)(a)(i) in computing the income of any taxpayer; a) de ce seul fait, être inclus dans le calcul du revenu d’un contribuable en application du sous-alinéa 56(1)a)(i); … […] 152. (3.1) For the purposes of subsections (4), (4.01), (4.2), (4.3), (5) and (9), the normal reassessment period for a taxpayer in respect of a taxation year is 152. (3.1) Pour l’application des paragraphes (4), (4.01), (4.2), (4.3), (5) et (9), la période normale de nouvelle cotisation applicable à un contribuable pour une année d’imposition s’étend sur les périodes suivantes: (a) if at the end of the year the taxpayer is a mutual fund trust or a corporation other than a Canadian-controlled private corporation, the period that ends four years after the earlier of the day of sending of a notice of an original assessment under this Part in respect of the taxpayer for the year and the day of sending of an original notification that no tax is payable by the taxpayer for the year; and a) quatre ans suivant soit la date d’envoi d’un avis de première cotisation en vertu de la présente partie le concernant pour l’année, soit, si elle est antérieure, la date d’envoi d’une première notification portant qu’aucun impôt n’est payable par lui pour l’année, si, à la fin de l’année, le contribuable est une fiducie de fonds commun de placement ou une société autre qu’une société privée sous contrôle canadien; (b) in any other case, the period that ends three years after the earlier of the day of sending of a notice of an original assessment under this Part in respect of the taxpayer for the year and the day of sending of an original notification that no tax is payable by the taxpayer for the year. b) trois ans suivant celle de ces dates qui est antérieure à l’autre, dans les autres cas. … […] 152. (9) The Minister may advance an alternative argument in support of an assessment at any time after the normal reassessment period unless, on an appeal under this Act 152. (9) Le ministre peut avancer un nouvel argument à l’appui d’une cotisation après l’expiration de la période normale de nouvelle cotisation, sauf si, sur appel interjeté en vertu de la présente loi: (a) there is relevant evidence that the taxpayer is no longer able to adduce without the leave of the court; and a) d’une part, il existe des éléments de preuve que le contribuable n’est plus en mesure de produire sans l’autorisation du tribunal; (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced. b) d’autre part, il ne convient pas que le tribunal ordonne la production des éléments de preuve dans les circonstances. … […] 248. (1) … “ registered pension plan”  means a pension plan (other than a pooled pension plan) that has been registered by the Minister for the purposes of this Act and whose registration has not been revoked; 248. (1) […] «  régime de pension agréé »  Régime de pension, sauf un régime de pension collectif, que le ministre a agréé pour l’application de la présente loi et dont l’agrément n’a pas été retiré.   ...

In connection with paragraph 3 above, the parties each desire to find a valuation method, other than the deductive method and preferably the computed value if applicable, by which the value for duty of Pier 1’s goods may be ascertained from the period beginning March 3, 2002. In the event that the deductive or a modified or residual deductive method of valuation becomes the only viable means of determining the value for duty of Pier 1’s goods the CCRA agrees that it will not deny expenses incurred in connection with the sale in Canada of the goods being valued solely on the basis that the expenses were paid to a non-Canadian entity; and … (underlining added) [6]   In accordance with the settlement agreement, after a fresh audit, a Customs Valuation Report was issued which established that Pier 1 was not required to utilize the deductive valuation method, and could instead apply a modified version of the computed value method. ...

It is argued that the plaintiff's main activity is the provision of services and the production of "goods" in connection therewith is only incidental to the service being provided. ... As counsel for the plaintiff pointed out, under such a regime, a manufacturer or processor of a product (eg. a chemical fertilizer) who also provided a service in connection therewith (eg. spreading the fertilizer for his customers) would be denied the processing tax deduction. ...

The question of jurisdiction arises in connection with this objection. ... If the Court thus had to withdraw immediately a question of provincial law came before it in connection with the disposition of an action in the Court, not many actions could be taken to their conclusion. ...

The Queen, [1983] 1 S.C.R. 29, at page 39, the Supreme Court stated that the words “in respect of” have wide scope and import such meanings as “in relation to”, “with reference to” and “in connection with”. ... The only relevant question for determining whether an amount is in respect of employment is whether that amount was received in relation to, with reference to, or in connection with employment. ...

Munro was: [...] entitled to be reimbursed any expenses she may have incurred in connection with her appeals. ... One must start from the premise that Garon J. was purporting to act within his authority under the Act when he made an order for "reim- burse[ment] of any expenses she may have incurred in connection with her appeals”. ...

The terms of the agreements, which have significance in connection with the issues in this case, are mentioned in those reasons and need no repetition here. ... In connection with that alternative position I concur in the view of Thurlow, J to the effect that there was nothing to be taken into account as income by the appellant in respect of such amounts in any taxation year earlier than 1966 and I concur in his reasons for that conclusion. ...