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Results 351 - 360 of 532 for connection
FCA

Nova Construction Co. Ltd. v. The Queen, 85 DTC 5594, [1986] 1 CTC 68 (FCA)

During the 1975 taxation year the blackmobile was used in connection with a number of construction projects carried out by the respondent on the mainland side of the Canso Causeway — at Antigonish, Mulgrave, Cape George and on the old Antigonish Road leading to the Strait of Canso — as well it was on the Cape Breton side between Port Hastings and Port Haw- kesbury and at Port Malcolm. ...
FCA

Coca Cola Ltd. v. Dep. MNR, 84 DTC 6081, [1984] CTC 75 (FCA)

While the added paragraph (f), unlike the preceding paragraphs, further expands the definition by reference to functions carried out in connection with goods, it does not, in my opinion, give rise to an inference that such functions necessarily constitute “manufacture or production” or “manufacturing or producing” within the meaning of any of the provisions of the Act. ...
FCA

The Queen v. Jennings, 94 DTC 6507, [1994] 2 CTC 106 (FCA)

While the added paragraph (f), unlike the preceding paragraphs, further expands the definition by reference to functions carried out in connection with goods, it does not, in my opinion, give rise to an inference that such functions necessarily constitute “manufacture or production” or “manufacturing or producing" within the meaning of any of the provisions of the Act. ...
FCA

Industries Perron Inc. v. Canada, 2013 FCA 176

Specifically, the Tax Court Judge asked himself whether the amount in issue was non-deductible because it was paid in connection with a reserve, a contingent liability or a sinking fund, contrary to paragraph 18(1)(e) or whether the deduction was permitted pursuant to paragraph 20(1)(vv) of the Act as an amount paid in respect of an existing or proposed countervailing or anti-dumping duty ...
FCA

Great-West Life Assurance Company v. Canada, 2016 FCA 316

E-15 (Act) on fees for services provided in connection with group health benefit plans it offers to employers. [2]                Great-West appealed the assessments to the Tax Court of Canada on the basis that the fees were paid for a financial service, which would be an exempt supply. [3]                In the Tax Court (2015 TCC 225), Justice Owen (judge) concluded that the fees were subject to tax because they were paid for an administrative service which generally falls outside the definition of “financial service.” ...
FCA

Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37

The Company shall, as authorized by the Ontario Racing Commission Rule 18.11, withhold on behalf of all drivers competing at Hiawatha Horse Park five (5) percent of all purse money won by horses driven by each driver.Said withholding and any expenses in connection therewith shall be borne by the Company at the Company’s expense.All sums payable under this Article shall be paid once a month ...
FCA

Smith v. Canada, 2001 FCA 86, 2001 FCA 84

Generally, a person who is experienced in business and financial matters is likely to be held to a higher standard than a person with no business acumen or experience whose presence on the board of directors reflects nothing more, for example, than a family connection. ...
FCA

Canada v. 158377 Canada Inc., docket ITA-4127-95

Deschênes (Court of Quebec, case 200-02-016759-971, October 17, 1997, Judge Bond) and the case law cited therein, the Paulian action may be relied on to challenge an objection to his seizure and accordingly a creditor may thus act and execute without first obtaining a court ruling that the act may not be set up against him;                 WHEREAS finally the written submissions of the judgment creditor filed on October 1 and October 14, 1999 persuade the Court that all the conditions for the Paulian action have been met;                 WHEREAS further the objector cannot claim damages in this Court in connection with a motion;                 In view of the foregoing, the objection to the seizure by the Société en commandite Notre Dame du Bon Conseil must be dismissed with costs. [3]         The relevant facts may be summarized as follows: 158377 Canada Inc. became a debtor of the creditor in the amount of $36,255.32 for failing to pay its taxes. ...
FCA

Canada v. Marcoux-Côté, docket A-758-98

A probation order was also made prohibiting him from acting directly or indirectly as an appraiser, promoter, broker or consultant in connection with gifts of works of art to non-profit organizations, for a period of two years. ...
FCA

Canada v. Furukawa, docket A-80-99

The same is true of the letter's description of the "current status" of the interest in the Grassy pipeline to which unit holders were entitled: there is no indication that the connection to the Husky pipeline had occurred or was imminent in May 1991. ...

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