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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. ...

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. ...

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. ...

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. ...

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. ...

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.) ...

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. ...

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. ...

After assembly and connection the septic tank is covered by up to 6 feet of earth. 6. ...

A copy of documents filed in connection with the matter before Madame Justice Boland, under cover of a certificate dated May 3, 1977, and accompanied by a statement to the effect, inter alia, that the documents referred to in her order “were never in the possession of” the office of the Supreme Court of Ontario, was received in the Registry of this Court pursuant to Rule 1402.* [1] While not originally so framed, counsel have agreed that this interlocutory application should be treated as a general application for directions that would achieve the objectives sought by the applicants. ...