Search - connection
Results 281 - 290 of 535 for connection
FCA
John Shairp v. Her Majesty the Queen, [1988] 2 CTC 344, 88 DTC 6484
Secondly, the only possible reason why the judge could have been without jurisdiction to change his conclusion is that his morning pronouncement had rendered him functus officio, his connection with the case from then on being limited to correcting incidental errors. ...
FCA
Her Majesty the Queen v. The Ennisclare Corporation, [1984] CTC 286, 84 DTC 6262
In connection with these sales, the learned trial judge found: With few exceptions, the selling price of each unit comprised three elements: assumption of a pro rata amount of the first mortgage, cash and a balance secured by second mortgage in favour of the Plaintiff. ...
FCA
Her Majesty the Queen v. Ensite Limited, [1983] CTC 296, 83 DTC 5315
Thus while Ensite’s statement of claim in respect of the 1976 reassessment asks for a determination of the refundable dividend tax credit on hand at the end of 1976 and the amount of dividend refund payable, the issue that will be determined on this appeal is whether the sum of $2,323,140 earned by Ensite in 1976 on its US dollar deposits in connection with the peso loans to its Philippine branch was foreign investment income within the meaning of section 129. ...
FCA
The Toronto Real Estate Board v. Minister of National Revenue, [1982] CTC 162, 82 DTC 6144
From time to time they contained notices of dividends, annual meetings and the loss of certificates in connection with companies whose securities were listed on the Exchange. ...
FCA
E W Bickle LTD v. The Minister of National Revenue, [1981] CTC 25, 81 DTC 5013
These sheets from time to time contained notices of dividends, annual meeti and the loss of certificates, in connection with companies whose stock was listed on the Exchange. ...
FCA
Her Majesty the Queen v. British Columbia Railway Company, [1981] CTC 110, 81 DTC 5089
He manufactures his lumber for sale, and, as a general rule, would not manufacture any specific lumber for use in connection with his building contracts, but would simply take lumber for these purposes from the general stock manufactured for sale, and might thus, under the view taken in the court below, escape taxation on all lumber thus diverted from the general stock manufactured for sale. ...
FCA
O’neill Motors Ltd. v. R., [1998] 3 CTC 385, [1998] DTC 6424
It was only the initial seizure, according to the Crown, that formed the basis of the reassessment, and, hence, any illegality in connection with the reseizure, which was aimed only at the criminal proceedings, could not be relied on in attacking the reassessment. ...
FCA
6610048 Canada Inc. v. Canada, 2021 FCA 229
Prior to the acquisition of a portion of these lots, the appellant and the City of Mascouche had signed a memorandum of understanding pursuant to which the parties made various commitments in connection with the development planned by the City of Mascouche (the Memorandum of Understanding). [3] The Minister was of the opinion that this $11,835,218 gain did not constitute a capital gain, as reported by the appellant, but was in fact business income taxable as such under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ...
FCA
Khanna v. Canada, 2022 FCA 84
Geddes testified she never spoke with her. [22] Nothing on the record establishes what the appellant knew, or believed, or what she did or did not do in connection with the preparation or filing of her 2008 return. [23] The respondent submitted that because the assessment was a net worth assessment, once the appellant conceded she had unreported income and did not provide a reasonable explanation for it, the Minister has discharged her burden. ...
FCA
The Royal Bank of Canada v. The Deputy Minister of National Revenue for Customs and Excise, [1979] CTC 342, 79 DTC 5263
The only connection between the two is that if the emergency system is called into play, the distribution of the power will be over the same system, in part, used in the regular distribution of power. ...