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In Consolidated Textiles v MNR, [1947] Ex CR 77 at 81; [1947] CTC 63, I expressed the opinion that it was not a condition of the deductibility of a disbursement or expense that it should result in any particular income or that any income should be traceable to it and that it was never necessary to show a casual connection between an expenditure and a receipt. ...

I note that Ms Telfer was legally represented in this appeal and had been assisted by different counsel in her dealings with the CRA in connection with her subsection 220(3.1) request. ...

In this connection, I refer to Lawson v MNR, [1969] S.C.R. 587; [1969] CTC 201; 69 DTC 5155, where Pigeon, J, delivering the judgment of the Court, said at pages 591-2 [203, 5157]: One of the methods suggested is described as “specific identification”. ...

These sheets from time to time contained notices of dividends, annual meetings and the loss of certificates, the connection with companies whose stock was listed on the Exchange. ...

In connection with this, we would also like to mention that a registered “charitable organization" must devote all of its resources to charitable activities carried on by it. ...

Furthermore, we would, as a general rule, expect that for any expense to be said to have been incurred for the purpose of determining the existence etc. of petroleum or natural gas on a property, there would have to be at least some connection between that expense and work actually done on the ground. ...

This appeal concerns the Pool’s right to claim inventory allowance in connection with its dealings for the Canadian Wheat Board in high quality grains (of a quality graded higher than feed grain — often referred to as “Board grains’’). ...

The Appellant relies in this connection on National Trust v. Mead, [1990] 2 S.C.R. 410. [6]                 The Appellant also complains that the Trial Judge neglected to take into account the expert evidence called by the Appellant to the effect that from the perspective of industry, a new obligation arises only if the existing obligation is extinguished and replaced by a new obligation. ...

The King v Shelly, [1936] 1 DLR 415; [1935-37] CTC 48; 1 DTC 298. 3 T Statement of evidence of Dr James F Richards, pp 9 & 10. 4 In that connection, while there is no evidence on the record to substantiate the view, I think it inconceivable that a housewife would dream that she could be described as a manufacturer or processor in the preparation of meals for her family, an operation which differs only in scale from that performed by the chef in a restaurant’s kitchen. ...

As to the scope of that causal connection the Tax Court Judge held at page 776 of his reasons: It is not enough that the debtor’s failure gives rise to, or provides opportunity for, the creditor to acquire ownership of the property. ...