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(f) a taxpayer's gain or loss from the disposition of (i) a chance to win a prize, or (ii) aI right to receive an amount as a prize, in connection with a lottery scheme is nil; s. 52(4) COST OF PROPERTY ACQUIRED AS PRIZE (4) Where any property has been acquired by a taxpayer at any time after 1971 as a prize in connection with a lottery scheme, he shall be deemed to have acquired the property at a cost to him equal to its fair market value at that time. 2. ... The plaintiff received the sum not as an annuity, but as a prize in connection with a lottery scheme. ... No doubt, the Association could have chosen to fund the prize in another manner; nevertheless, this would not change the character of the moneys received by the winner: it was property acquired in connection with a lottery scheme. ...

in connection with its display and classified advertising, and photographic art work resulting in total deductions of $111,263.50. ... He stated that the preparation of these layouts is quite difficult and that in his opinion the production work in connection with this would occupy at least 60% of their time. ... Defendant. contends that for this section to apply it must be performed “directly” in connection with the manufacturing or processing. ...

The judge, accepting that Mr Smith fell well short of the required period of residence (by 665 days), concluded that he had established himself in Canada and had maintained that connection even during his lengthy absences to work in the US. ... The judge found that Mr Smith held real property in Canada, as well as an automobile, that he had bank accounts here, that he paid taxes in Canada, and that he had social connections and other ties to Canada. ... The focus in these cases is on what the person did on arrival to Canada, what connections were made here, how strong those connections were, how long he or she stayed in Canada before leaving, what the purpose of the absences from Canada was, and how extensive were the absences. [11]   A person who has a firm connection with Canada can be regarded as a resident even though he or she is often outside the Canada for legitimate reasons. ...

This paragraph contains two provisions, the first one relating to “use by Her Majesty or by Her agents or servants in connection with the manufacture or production of goods...”. ... The alternative interpretation would establish a conjunction between use in connection with the manufacture and production of goods and use for other commercial or mercantile purposes. ... The duty of the court is... to give effect to the intention of the Legislature as that intention is to be gathered from the language employed having regard to the context in connection with which it is employed. ...

They import such meanings as "in relation to", "with reference to" or "in connection with’. The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. Here, in my view, the use of those words within the definition of "retiring allowance" as found in subsection 248(1) of the Act surely conveys a connection between the plaintiff’s loss of employment and his subsequent receipt of the amount of $60,000 as paid by his former employer, AECL. ...

In connection with such takeover bid, the Deceased entered into an agreement on August 23, 1979 with the offeror, Stratfield Investments Ltd. ... The question of the appropriate valuation day value of the Hidrogas shares arose in an appeal by the Deceased in connection with his 1972 and 1973 taxation years. The Tax Appeal Board dismissed the Deceased's appeal by the Deceased in connection with his 1972 and 1973 taxation years. ...

During the years 1988 to 1992 he represented one Eliot Lieberman ("Lieberman") in connection with the acquisition of certain real property in the province of British Columbia. On October 26, 1993 the Minister received a request from the United States tax authorities seeking assistance in connection with an income tax investigation of Lieberman, pursuant to Article XXVII of the Canada-U.S. ... Nevertheless, it wold have been advisable on the part of Revenue Canada to have added to the opening paragraph of its requirement letter the information already orally passed on to Andison, namely that the information was requested by the U.S. tax authorities in connection with an income tax investigation of Lieberman pursuant to Article XXVII of the Treaty. ...

(other than property the income from which would be exempt...) 6 The Minister relies also on paragraph 12(1)(c) prohibiting the deduction of (c) an outlay or expense to the extent that it may reasonably be regarded as having been made or incurred for the purpose of gaining or producing exempt income or in connection with property the income from which would be exempt, 7 The Tax Review Board decided in favour of the taxpayer. ... Nor, in my view, can the interest payments be reasonably regarded as having been made or incurred in connection with “property” (shares) the income from which would be exempt (paragraph 12(1)(c)). 13 It is said by the Minister that ownership of the shares of Salmon River carried the right to receive income; income could or would be received in the form of dividends; that that income was exempt. 14 To put the submission another way, the only income receivable (in fact or hypothetically) was necessarily exempt. ... If the amount of tax in controversy does not exceed $2,500 the Court must order (regardless of result) that the Minister pay all reasonable and proper costs of the taxpayer in connection with the appeal (subsection 178(2) of the so-called new Act). ...

The activities at issue fall under paragraph 5202(a) of the Regulations because they are performed in connection with manufacturing or processing as part of receiving and storing of raw materials ... In the alternative, the activities at issue fall under paragraph 5202(b) of the Regulations as other activities that are performed directly in connection with the defendant"s manufacturing or processing activities. ... Last, according to the defendant, it is clear that the previously mentioned activities are activities performed in Canada directly in connection with manufacturing or processing within the meaning of paragraph 5202(b) of the Regulations. ...

These included his lack of family connections in the country, his membership in a small Darod sub-clan which he has been told is despised in Somalia, the current humanitarian crisis faced by Somalia, the threats made by Al-Shabaab against diaspora returnees, and the risk that he will not be accepted by the Somali National Government. ... First, regarding family, the Officer acknowledged the Applicant’s lack of immediate family in Somalia, but pointed to evidence in the record that Somalis will assist even very distant relatives coming from a different area as long as there is a clan connection and they have the capacity to do so. ... Veiled Credibility Findings [11]   The Officer found that the Applicant did not provide sufficient objective evidence to establish that he has no extended family or clan connections in Somalia. ...