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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. ...

Smith in connection with his employment that was not exempt under the Income Tax Act. ... The Court also concluded (at 441) that the payment had been received “in relation to or in connection with” employment, because the employee “took the course to improve [her] knowledge and efficiency in the company business and for better opportunity of promotion.” ...

Prior to that date, he had had no connection with the company. During the examinations for discovery, Mr. ... In my opinion both the associate senior prothonotary and the motion judge were in error in failing to appreciate the necessary connection between the events covered by those questions and the discount provision in issue in these proceedings. ...

She looked after the child exclusively from Monday to Friday, and did no housework, laundry or shopping except in connection with the child's needs. ... The parties referred in this connection to the "Report of the Task Force on Child Care", prepared in 1986 for Status of Women Canada [9] and to certain background papers; [10] to the Report by the National Council of Welfare, titled “Child Care: A Better Alternative”, prepared in December 1988; [11] to the "Study of Wages and Employment Conditions of Domestics and their Employers", prepared in 1985 by the Ontario Ministry of Labour; [12] and to the Report of the Task Force on Immigration Practices and Procedures, titled "Domestic Workers on Employment Authorizations". [13] Arguments of Parties In their simplest form, the parties’ arguments may be summarized as follows: Respondent: —child care expenses, inasmuch as the concept of a business expense is given a modern interpretation, are actually incurred by he taxpayer "for the purpose of gaining income from a business” within the meaning of paragraph 18(1)(a) of the Act and are not “personal or living expenses" within the meaning of paragraph 18(1)(h); —the existence of a statutory deduction for child care expenses in section 63 of the Act does not in any way alter the taxpayer's right to rely on paragraph 18(1)(a); —any other interpretation would mean that the inability of a self-employed taxpayer to claim a deduction for all the expenses reasonably incurred for child care would be a kind of discrimination prohibited by the Charter, and the courts cannot interpret legislation so as to make it contrary to the Charter; Appellant: —child care expenses are not business expenses, but personal or living expenses; —in section 63 of the Act Parliament dealt expressly with the question of child care expenses; —it is not for the courts to question the validity of the socio-economic policies adopted by governments; —as the Charter confers no right to deduct child care expenses, it is in no way a breach of the Charter to interpret the Income Tax Act as not authorizing this deduction as a business expense. ...

Proceeds so becoming the Dealer's property shall, except as otherwise specifically provided in connection with warranty work or other special services performed by the Dealer, constitute his full compensation for all services rendered by him to the Company under this contract or otherwise, and all expenses incurred by him in rendering such services. ... Where, on an appeal by the Minister, other than by way of cross-appeal, from a decision of the Tax Court of Canada, the amount of (a) tax, refund or amount payable under subsection 196(2) in the case of an assessment of the tax or determination of the refund or the amount payable, as the case may be that is in controversy does not exceed $10,000, or (b) loss (in the case of a determination of the loss) that is in controversy does not exceed $20,000, the Federal Court, in delivering judgment disposing of the appeal, shall order the Minister to pay all reasonable and proper costs of the taxpayer in connection therewith. ...

Dr Campbell was also to be reimbursed by the corporation “for all expenses actually and properly incurred by him in connection with the business of the Company”. ... In connection with the dividends, I note that another of the assumptions appearing at the head of the table at page 180 of the Appeal Book was that the cash dividends paid to Dr Campbell during the years from 1967 to 1969 inclusive constituted distributions, first, from the retained earnings of the corporation. ...

Johnson brought an application before the Tax Court to extend the time within which he could file an appeal to the Tax Court in connection with the letter from the CRA dated March 31, 2017 (paragraph 2 of the reasons of the Tax Court Judge). ... Johnson’s application for an extension of time: [2] The extension of time to file an appeal was sought in connection with a letter from the Canada Revenue Agency ("CRA") dated March 31, 2017. [57] The Tax Court Judge also noted that it became apparent, at the conclusion of the hearing, that Mr. ...

  [11]                 The litigation that resulted in the settlement payments arose in connection with certain transactions involving Enron and CIBC and its affiliates which, for reasons that will become apparent, CIBC refers to as the “CIBC FAS 125/140 Transactions”. ...   [79]                 It is true that in determining whether a particular amount is deductible in computing the income of a business for income tax purposes, it may be necessary to consider whether there is a sufficient factual connection between the amount in issue and the business in respect of which the deduction is claimed. ... There are potentially a number of factual elements – the purpose of the payments, the business carried on by CIBC, the factual connection or absence of a factual connection between the two – that might have been the subject of factual assumptions made by the Minister in reaching the conclusion that the income earning purpose in paragraph 18(1)(a) was not met. ...

This Court will only intervene if the Judge’s Reasons fail to disclose a logical connection between the evidence and the decision that permits meaningful appellate review (see: R. v. ... Indeed, the word “value” is specifically used in connection with the reforestation liabilities referred to in article 3.2.1. ... Ultimately, reasons must be intelligible insofar as they establish a “logical connection between the evidence and the law on one hand, and the verdict on the other”: at paragraphs 35, 41 ...