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Results 341 - 350 of 535 for connection
FCA

Human Life International in Canada Inc. v. Minister of National Revenue, 98 DTC 6196, [1998] 3 CTC 126 (FCA)

In its application for incorporation it stated its “specific and primary purposes” to be to receive, administer and expend funds for charitable and educational purposes in connection with the following: 1. to promote the social welfare and defend the human rights of persons born and unborn. 2. to promote, and to assist the promotion of, natural methods of child creation. 3. to educate, and assist the education of, persons in their obligation to respect and protect innocent human life.... ...
FCA

Stephens Estate v. The Queen, 82 DTC 6132, [1982] CTC 138 (FCA)

There would, however, appear to be an absence of causal connection between his act and the seizure of the plaintiff’s chattels. ...
FCA

Mobil Oil Canada Ltd. v. Canada, 2001 DTC 5668, 2001 FCA 333

In the context of payments to a province, the word "royalty" may describe any share of resource production that is paid to the province in connection with its interest in the resource. [22]            Under the Road Allowances Crown Oil Act, Mobil had the right to sell its entire oil production for the years under appeal, including the Province's 1.88% share, upon paying the Province an amount equal to 1% of the total value of the production. ...
FCA

Transcanada Pipelines Ltd. v. The Queen, 2001 DTC 5626, 2001 FCA 314

TCPL hoped to avoid the time and money of TCPL, the Minister and Tax Court in connection with what might well be unnecessary litigation. [5]                 Neither individually, nor collectively, do these reasons establish any practical necessity for not including in the notice of appeal all the issues upon which TCPL intended to rely.    ...
FCA

Harvey C. Smith Drugs Ltd. v. The Queen, [1995] 1 C.T.C. 143 (FCA)

We note, however, that the opening words of that definition indicate that the term applies to those activities "when they are performed in Canada in connection with manufacturing or processing... ...
FCA

Perini Estate v. The Queen, 82 DTC 6080, [1982] CTC 74 (FCA)

Thurlow, J added the following observations at 78 [423, 1238], which counsel for the appellant found particularly helpful to his contention: In this connection, it may be noted that, while the House of Lords in Riches v Westminster Bank [[1947] 1 All ER 469] overruled Re National Bank of Wales [[1899] 2 Ch 629], it did not overrule Commissioner of Inland Revenue v Ballantine [(1921) 8 TC 595] or Simpson v Executors of Bonner Maurice [(1920) 14 TC 580] both of which appear to me to be stronger cases in this respect than the present for attributing an income nature to the sums in question, since in these cases the taxpayer’s right to the sum to which “interest” was added arose prior to or at the commencement of the period in respect to which the “interest” was computed. ...
FCA

Schroter v. Canada, 2010 DTC 5062, 2010 FCA 98

The paragraph was held to take into income a material acquisition which conferred an economic benefit, so long as the acquisition did not fall within one of the exceptions, and so long as the acquisition was received in connection with employment ...
FCA

The Queen v. Optical Recording Laboratories Inc., 90 DTC 6647, [1990] 2 CTC 524 (FCA)

On the contrary, their whole case was that they had made a sensible arrangement in the overall performance of their statutory duties in connection with taxes management, an arrangement made in the best interests of everyone directly involved and, indeed, of persons indirectly involved, such as other taxpayers, for the agreement reached would be likely to lead ultimately to a greater collection of revenue than if the agreement had not been reached or "amnesty" granted. ...
FCA

Canada v. JES Investments Ltd., 2007 DTC 5608, 2007 FCA 337

Moreover, after the payment of the subscription price of the Shares, the only meaningful connection of the taxpayer to Deena was by virtue of the taxpayer’s holding and ownership of the Shares. ...
FCA

Orly Automobiles Inc. v. Canada, 2005 FCA 425

Auto without knowing who they were, whether they were incorporated, whether there was a connection between it and 2844 Québec Inc., whether P.G. ...

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