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The plaintiff had some time prior to 1970 operated this firm as a business, but in these three years had used the two trucks involved in connection with his rental properties only. ...

Indeed, in a supplementary affidavit filed in connection with the motion for a garnishee order to show cause, the judgment creditor’s collection officer states that as of June 30, 1995 the loan was reported as still not having been repaid. ...

Disallowance of $2,857.81 for a six-week trip to Czechoslovakia in 1966 to purchase linen, cutlery and like equipment for his furnished apartments and to make business connections which he acknowledges have not, to date, resulted in any income to him. 6. ...

This section reads as follows: 62. (6) An appeal to the Federal Court instituted within 2 years after the coming into force of this Act, that is instituted in accordance with Division J of Part 1 of the former Act and any rules made thereunder as those rules read immediately before the coming into force of this Act, shall be deemed to have been instituted in the manner provided by the amended Act; and any document that is served on the Minister or a taxpayer in connection with an appeal so instituted in the manner provided in that Division and those rules shall be deemed to have been served in the manner provided by the amended Act. ...

Additionally, the sale of the vehicles to the objector was in each case made before the seizure and the weight of the evidence is that the vehicles concerned were used by the objector in connection with its commercial activities. ...

I recognize that the subject matter of the transaction is raw land and that there is some connection between the Appellant’s ordinary occupation and the transaction in question. ... What is significant in this decision is that there was a connection between the subject-matter of the transaction (buildings) and the taxpayer’s occupation (real estate broker), and the Board, in my view correctly, held that this connection was not conclusive. ... It may be noted that in Grant Kyllo (supra) there was also a very close connection between the subject-matter of the transaction and the taxpayer's employment. ...

There should be acceptance of the argument of counsel for the respondent that the original loan obtained by the appellant had been discharged... there must be shown a causal connection between money borrowed and the earning of income and this must not be too remote a connection... Likewise, counsel for the Crown argued that the plaintiff has not established a causal connection between the borrowed money and the income received from the 35th Avenue property. ... Miscellaneous expenses, apart from interest expenses, in connection with the renting out of this property amounted to $2,152. ...

It is argued that the plaintiff’s main activity is the provision of services and the production of “goods” in connection therewith is only incidental to the service being provided. ... As counsel for the plaintiff pointed out, under such a regime, a manufacturer or processor of a product (eg: a chemical fertilizer) who also provided a service in connection therewith (eg: spreading the fertilizer for his customers) would be denied the processing tax deduction. ... The vans are used in connection with the plaintiff’s well logging and well completion services. ...

., [1901] A.C. 217; [1900-3] All E.R. 413 Lord Lindley commented on the connectivity between the concept of "goodwill" and that of "business as a going concern"; at 235 (All E.R. 423) he noted: Goodwill regarded as property has no meaning except in connection with some trade, business, or calling. In that connection I understand the word to include whatever adds value to a business by reason of situation, name and reputation, connection, introduction to old customers, and agreed absence from competition, or any of these things, and there may be others which do not occur to me. ... Business connections are maintained and developed in the insurance business by personal contact with various clients. ...

In this connection Defendant refers to the judgment of the Court of Appeal in the as yet unreported case of The Clarkson Company Limited, the Receiver and Manager of the property and undertaking of Rapid Data Systems & Equipment Limited v Her Majesty The Queen, No A884-77 a judgment dated April 18, 1978, [1979] CTC 96. ... In dealing with claims arising from assignments by virtue of section 88 of the Bank Act it is to federal law alone which we must look in determining priority and this is not affected by provincial law (see also the judgment of Noël, J in the Persons case (supra) in this connection). 2. ... There may be some force to this argument but I will not make any definitive finding in connection therewith in view of the far-reaching consequences. ...