Search - connection

The respondents would pay all expenses incurred by Vidéotron in connection with the reorganization; f.         ... The reassessments included in the respondents’ income grossed-up taxable dividends deemed under subsection 84(2) in connection with the transaction.   ...

They import such meanings as "in relation to", “with reference to” or “in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ...

]     [25]            “Commercial Activity” is defined in subsection 123(1) of the Act as: "commercial activity" of a person means       (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,     (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and     (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;     « activité commerciale » Constituent des activités commerciales exercées par une personne :   a) l’exploitation d’une entreprise (à l’exception d’une entreprise exploitée sans attente raisonnable de profit par un particulier, une fiducie personnelle ou une société de personnes dont l’ensemble des associés sont des particuliers), sauf dans la mesure où l’entreprise comporte la réalisation par la personne de fournitures exonérées;   b) les projets à risque et les affaires de caractère commercial (à l’exception de quelque projet ou affaire qu’entreprend, sans attente raisonnable de profit, un particulier, une fiducie personnelle ou une société de personnes dont l’ensemble des associés sont des particuliers), sauf dans la mesure où le projet ou l’affaire comporte la réalisation par la personne de fournitures exonérées;   c) la réalisation de fournitures, sauf des fournitures exonérées, d’immeubles appartenant à la personne, y compris les actes qu’elle accomplit dans le cadre ou à l’occasion des fournitures ... Yonge-Eglington Building Ltd., 74 D.T.C. 6180, at page 6184, where the words “in connection with”, or “incidental to”, or “arising from” were suggested. ...

This was clearly stated by Marceau, J. in the Trial Court, [1977] C.T.C. 472 at 479; 77 D.T.C. 5321 at 5325 (whose approach was approved in this Court): The conclusion to be drawn is unavoidable: the legal expenses here in question — those incurred in an effort to complete the take-over as well as those incurred in seeking to get compensation in lieu of shares — were outlays associated with an “investment transaction”, they were made in connection with the acquisition of a capital asset. ... " In this connection it is worthy of note that the holding company paid annual dividends to the appellant totalling $860,000 during the years 1979 to 1984. ...

See also s. 139(1)(ae) of the Income Tax Act which includes as "personal and living expenses" and therefore not deductible for tax purposes, the expenses of properties maintained by the taxpayer for his own use and benefit, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ... I note in this connection that in Milewski, supra, in upholding the judgment of Judge Bowman in Allen, supra, Rothstein J.A. agreed at paragraph 8 that a 25 year amortization period was "not unusual...for long-term investments in real estate. ...

To use words employed by Rowlatt, J in Scales v George Thompson and Company Limited, [1927] 13 TC 83, on the facts of this case there was between the Broker’s business and the investments an inter-connection, an interlacing, an interdependence, a unity embracing the investments from the business. ... Paragraph 7(1)(b) of the Act provides in part: 7. (1) Irrespective of any assessment of land under this Act, every person occupying or using land for the purpose of, or in connection with, any business mentioned or described in this sectin, shall be assessed for a sum to be called “business investment” to be computed by reference to the assessed value of the land so occupied or used by him as follows: (a)... ...

He should, submits the appellant, have adopted an approach consistent with the jurisprudence developed in connection with family law for the determination of support. ... At paragraph 50 of the appellant's memorandum of fact and law the appellant clearly invokes the benefit of subsection 160(4): The appellant contends that the Court should adopt an approach consistent with the jurisprudence developed in connection with family law for the determination of support. ...

It is apparent that both judges asked the same question: What was the minimum amount of land which the taxpayer was legally obliged to have in connection with his residence at the time of disposition? ... This finding of fact is dealt with supra. 4 The appellant did not pursue the argument that all but one acre of the lands had been used in connection with a farming business. ...

It seems clear from a perusal of the reasons of the learned trial judge,* [5] that while he made no finding as to whether or not, in fact, the appellant was resident in Canada, he did find that, the appellant’s activities in connection with the Scarborough realty constituted carrying on business in Canada, which, by virtue of the provisions of paragraph 250(4)(c), deems the appellant to be a resident of Canada for income tax purposes. ... In Canada they executed agreements and attended to business and legal affairs of the company which were required in connection with and were essential to the company’s business venture of owning and operating the vessels. ...

The Minister appealed. [5]   Subsection 231.1(1) provides as follows: 231.1 (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, 231.1 (1) Une personne autorisée peut, à tout moment raisonnable, pour l’application et l’exécution de la présente loi, à la fois: (a) inspect, audit or examine the books and records of a taxpayer and any document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer or to any amount payable by the taxpayer under this Act, and a) inspecter, vérifier ou examiner les livres et registres d’un contribuable ainsi que tous documents du contribuable ou d’une autre personne qui se rapportent ou peuvent se rapporter soit aux renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit à tout montant payable par le contribuable en vertu de la présente loi; (b) examine property in an inventory of a taxpayer and any property or process of, or matter relating to, the taxpayer or any other person, an examination of which may assist the authorized person in determining the accuracy of the inventory of the taxpayer or in ascertaining the information that is or should be in the books or records of the taxpayer or any amount payable by the taxpayer under this Act, b) examiner les biens à porter à l’inventaire d’un contribuable, ainsi que tout bien ou tout procédé du contribuable ou d’une autre personne ou toute matière concernant l’un ou l’autre dont l’examen peut aider la personne autorisée à établir l’exactitude de l’inventaire du contribuable ou à contrôler soit les renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit tout montant payable par le contribuable en vertu de la présente loi; and for those purposes the authorized person may à ces fins, la personne autorisée peut: (c) subject to subsection 231.1(2), enter into any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, and c) sous réserve du paragraphe (2), pénétrer dans un lieu où est exploitée une entreprise, est gardé un bien, est faite une chose en rapport avec une entreprise ou sont tenus ou devraient l’être des livres ou registres; (d) require the owner or manager of the property or business and any other person on the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. d) requérir le propriétaire, ou la personne ayant la gestion, du bien ou de l’entreprise ainsi que toute autre personne présente sur les lieux de lui fournir toute l’aide raisonnable et de répondre à toutes les questions pertinentes à l’application et l’exécution de la présente loi et, à cette fin, requérir le propriétaire, ou la personne ayant la gestion, de l’accompagner sur les lieux. [6]   As in this case, where the taxpayer fails to provide the access, assistance, information or documents which the Minister demands, the Minister may seek a compliance order from the Federal Court pursuant to subsection 231.7(1) of the Act: 231.7 (1) On summary application by the Minister, a judge may, notwithstanding subsection 238(2), order a person to provide any access, assistance, information or document sought by the Minister under section 231.1 or 231.2 if the judge is satisfied that 231.7 (1) Sur demande sommaire du ministre, un juge peut, malgré le paragraphe 238(2), ordonner à une personne de fournir l’accès, l’aide, les renseignements ou les documents que le ministre cherche à obtenir en vertu des articles 231.1 ou 231.2 s’il est convaincu de ce qui suit: (a) the person was required under section 231.1 or 231.2 to provide the access, assistance, information or document and did not do so; and a) la personne n’a pas fourni l’accès, l’aide, les renseignements ou les documents bien qu’elle en soit tenue par les articles 231.1 ou 231.2; (b) in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 232(1)). b) s’agissant de renseignements ou de documents, le privilège des communications entre client et avocat, au sens du paragraphe 232(1), ne peut être invoqué à leur égard. [7]   The thrust of the Minister’s interpretation of paragraph 231.1(1)(a) is that the words “inspect, audit or examine” are broad and encompass, on their own, the authority to ask questions of a taxpayer or employees of a taxpayer, including the employees of its overseas subsidiaries, and to require that they be answered orally. ... The predecessor of the current section 231.1(1) (then section 231) provided as follows: 231(1) Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept, and 231(1) Toute personne qui y est autorisée par le Ministre, pour toute fin relative à l'application ou à l'exécution de la présente loi, peut, en tout temps raisonnable, pénétrer dans tous lieux ou endroits dans lesquels l'entreprise est exploitée ou des biens sont gardés, ou dans lesquels il se fait quelque chose se rapportant à des affaires quelconques, ou dans lesquels sont ou devraient être tenus des livres ou registres, et (a) audit or examine the books and records and any account, voucher, letter, telegram or other document which relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act, a) vérifier ou examiner les livres et registres, et tout compte, pièce justificative, lettre, télégramme ou autre document qui se rapporte ou qui peut se rapporter aux renseignements qui se trouvent ou devraient se trouver dans les livres ou registres, ou le montant de l'impôt exigible en vertu de la présente loi, (b) examine property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act, b) examiner les biens décrits dans un inventaire ou tous biens, procédés ou matière dont l'examen peut, à son avis, lui aider à déterminer l'exactitude d'un inventaire ou à contrôler les renseignements qui se trouvent ou devraient se trouver dans les livres ou registres, ou le montant de tout impôt exigible en vertu de la présente loi, (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and c) obliger le propriétaire ou le gérant des biens ou de l'entreprise et toute autre personne présente sur les lieux de lui prêter toute aide raisonnable dans sa vérification ou son examen, et de répondre à toutes questions appropriées se rapportant à la vérification ou à l'examen, soit oralement, soit, si cette personne l'exige, par écrit, sous serment ou par déclaration exigée par la loi et, à cette fin, obliger le propriétaire ou le gérant de l'accompagner sur les lieux, et (d) if, during the course of an audit or examination, it appears to him that there has been a violation of this Act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this Act or a regulation. d) si, au cours d'une vérification ou d'un examen, il lui semble qu'une infraction à la présente loi ou à un règlement a été commise, cette personne autorisée peut saisir et emporter tous documents, registres, livres, pièces ou choses qui peuvent être requis comme preuves de l'infraction à toute disposition de la présente loi ou d'un règlement. … […] [Emphasis added] [Soulignement ajouté.] [33]   The elimination of the word “orally” from the duty to answer all proper questions “relating to the audit” as well as the elimination of the obligation to give answers under oath or by statutory declaration is telling. ...