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Results 81 - 90 of 534 for connection
FCA

Canada v. Doiron, 2012 DTC 5103 [at at 7081], 2012 FCA 71

POSITIONS OF THE PARTIES [22]            In support of her appeal, the appellant argues that there is no connection between the charge that was laid against the respondent and the activities he engaged in for the purpose of gaining income (Appellant’s Memorandum, at paragraph 29). ... In my humble opinion, if the TCC judge had considered the evidence from the criminal proceedings, he would have had no choice but to conclude that the respondent had not discharged his burden of proving the connection between the legal fees and his business ... Indeed, to establish the necessary connection, the respondent had to show that he had a plausible defence and that, should he win his criminal case, he could hope to regain his licence to practice. ...
FCA

Gunn v. Canada, 2006 DTC 6544, 2006 FCA 281

He makes all of the decisions in connection with the livestock breeding. ... On that point, he says: In the United States, somewhat the same problems arise in connection with gentleman farmers. ... Gunn testified that his farming activities resulted in connections that enhanced the profitability of his law practice. ...
FCA

Guay v. Canada (Attorney General), 2006 DTC 6391, 2005 FCA 97

Parliament has added the phrases "in the course of" and "by virtue of" to the phrase "in respect of" in order to emphasize that only the smallest connection to employment is required to trigger the operation of the section. ...
FCA

Wu v. R., 98 DTC 6004, [1998] 1 CTC 99 (FCA)

In this connection we refer to the decision of this Court in Placer Dome Inc. v. ...
FCA

The Queen v. Indalex, 84 DTC 6492, [1984] CTC 373 (FCA)

The appellant submits that because Victor Johnson is a “‘main resource person” for the respondent in this litigation, he has a continuing and sufficient connection with the respondent to be an “officer” of the respondent for the purposes of Rule 465(1)(b). ...
FCA

Galway v. M.N.R., 74 DTC 6355, [1974] C.T.C. 454 (FCA)

In support of submissions made at the oral hearing, an affidavit was filed by counsel for the respondent and reference was made during argument to some of the evidence that was before the learned trial judge, in that connection, it should be emphasized that there is, as far aS we know, no way in which this Court can be put into a position to exercise its powers to dispose of an appeal from a judgment of the Trial Division by setting aside or varying such judgment other than by a hearing of the appeal on the merits or a consent to judgment. ...
FCA

R. v. Lagiorgia, 87 DTC 5245, [1987] 1 CTC 424 (FCA)

The Crown appeals, seeking to be exempted from returning certain of the documents which it says are required in connection with a pending criminal prosecution. ...
FCA

Goodfellow v. Canada, 2010 DTC 5026 [at at 6619], 2010 FCA 23

  [5]                The fact that these Judgments did not extend to all of the issues that were raised or could have been raised in the earlier proceedings in connection with the appellant’s cause of action, i.e. the Minister’s assessment of his tax liability for the 1991 to 1999 taxation years, does not constitute a bar to the application of the doctrine of res judicata. ...
FCA

Bilodeau c. Canada (Minister of National Revenu), 2001 FCA 177

He or she can take into account the factors set out in s. 400(3). [5]                 In this connection, the defendant argued that the assessment officer should allow the minimum number or a lower number of units for the services of counsel, mentioning the fact that he was successful in the case of the motion as on the application for judicial review. ...
FCA

Canada (Minister of National Revenue) v. Baguettes Causaps Inc., docket ITA-4203-99

However, as mentioned by the judgement creditor, it is obvious that expenses of this type are incurred in connection with a matter before the Court, and I agree that it may be more difficult for the judgement creditor to provide a breakdown of these amounts. ...

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