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Results 271 - 280 of 1090 for connection
FCTD
Phyllis Barbara Bronfman Trust v. Her Majesty the Queen, [1979] CTC 524, 79 DTC 5438
In 1956 (and subsequent years) the company deducted the interest paid on its bonds; in 1956 it also deducted (under section 11(1)(cb) legal expenses incurred in connection with the bond issue and the preferred share redemption. ...
FCTD
Norton Investments LTD v. Her Majesty the Queen, [1976] CTC 451, 76 DTC 6267
I note here, although I am speculating somewhat as to any connection, that from 1963 to 1965 there appeared to have been some kind of reorganization or restructure of the Norton corporate holdings in England, including windings-up and liquidations.* [2] In 1967 there were negotiations between Imperial and those representing the plaintiff. ...
FCTD
Mable D Carolus and Elaine D Myers v. Minister of National Revenue, [1976] CTC 608, 76 DTC 6359
The following real and personal property of an execution debtor is exempt from seizure under any writ of execution: (k) the house actually occupied by the execution debtor and buildings used in connection therewith, and the lot or lots on which the house and buildings are situated according to the registered plan thereof, if the value of the house, building and the lot or lots does not exceed $8,000, but if the value does exceed $8,000, the house, building and lot or lots may be offered for sale and if the amount bid at the sale after deducting all costs and expenses exceeds $8,000 the property shall be sold and the amount received from the sale to the extent of the exemption shall be paid at once to the execution debtor and shall until then be exempt from seizure under any legal process, but no such sale shall be carried out of possession given to any person thereunder until the execution debtor has received $8,000; (l) the mobile home actualiy occupied by the execution debtor if the value of the mobile home does not exceed $3,000, but if the value does exceed $3,000, the mobile home may be offered for sale and if the amount bid at the sale after deducting all costs and expenses exceeds $3,000 the mobile home shall be sold and the amount received from the sale to the extent of the exemption shall be paid at once to the execution debtor and shall until then be exempt from seizure under any legal process, but no such sale shall be carried out or possession given to any person until the execution debtor has received $3,000. 9. ...
FCTD
Konkol v. Canada (Attorney General), 2025 FC 559
Overview [1] The Applicant, Ruby Konkol [the Applicant], brings this judicial review in connection with a decision [Decision] of the Canada Revenue Agency [CRA] finding him ineligible for the Canada Recovery Benefits [the CRB] that he applied for and received pursuant to section 3 of the Canada Recovery Benefits Act, being Part I of the COVID-19 Response Measures Act, SC 2020, c 12 [the CRB Act]. [2] The Applicant has failed to discharge his burden of identifying a reviewable error in the decision under review. ...
FCTD
Carruthers v. The Queen, 82 DTC 6009, [1982] CTC 5 (FCTD)
They were apparently all drawn by counsel for Ewart Griffith and Mr Carruthers only took legal advice on one occasion in connection with the December 27, 1972 agreement and then only with respect to the legal provisions thereof, without seeking advice as to the effects on him and his wife of said agreement. ... One hundred and eight hours of time was spent in connection with this valuation according to the form. ... Reference was made by plaintiff to the case of Irish Shipping Limited v The Queen et al, [1974] 1 FC 445, in which Collier, J reviewed the jurispru- dence respecting the nomination by the court of a witness other than one suggested by the opposing party, as was done in the present case in connection with the nomination of Mr Clayton. ...
FCTD
Paradis Honey Ltd. v. Canada, 2017 FC 199
PAGEREF_Toc504983568 \h 13 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003500300034003900380033003500360038000000 (3) Is there a rational connection to the common issues? ... The Class definition—all persons in Canada who keep or have kept more than 50 bee colonies at a time for commercial purpose since December 31, 2006— is objective and independent of the merits of the Action. (3) Is there a rational connection to the common issues? ... I agree with the Beekeepers that there is a rational connection between the common issues and the Class. (4) Is there conflict within the Class? ...
FCTD
Canada (National Revenue) v. Atlas Tube Canada ULC, 2018 FC 1086
Those events included a due diligence process conducted by JMC in connection with the proposed acquisition, which included preparation by EYC of the Report which is the subject of the present application. ... Where the parties diverge is whether the Minister has met this threshold in the present case. [24] The Minister emphasizes that Atlas is being audited in connection with its taxation year ending in April 2012 and that the audit relates to the transaction surrounding JMC’s March 2012 acquisition of LSI, including the post-acquisition steps involving Atlas. ... Margerison is a Statement of Work [SOW] dated December 26, 2011, entered into between JMC and Ernst & Young LLP based in New York [EY], pursuant to which EY would perform due diligence in several areas in connection with the proposed transaction. ...
FCTD
Roy v. R., 2002 FCT 233
The first question at this stage is whether there is a rational connection between the goal of the legislation and the means chosen by government to implement its objective. ... It is, therefore, rational that a program designed to benefit couples in such circumstances would be focused on cohabiting spouses. [84] The plaintiffs submit that there cannot be a rational connection between the aims of this legislation and these provisions, and that if there was a rational connection then separated spouses would also be excluded. ... In my view, there is a rational connection between the means and the objectives of this legislation. [85] I will now turn to the minimal impairment stage. ...
FCTD
The Queen v. Sherwood, 78 DTC 6470, [1978] CTC 713 (FCTD)
The matter of ties. within the jurisdiction asserting residence and elsewhere runs the gamut of an individual’s connections and commitments: property and investment, employment, family, business, cultural and social are examples, again not purporting to be exhaustive. ... He testified that one of his accounts was to cover bills in connection with the house, furnishings, and renovation of it, and he would have money transferred from New York for this. ... Undoubtedly he spent a great deal of time there in connection with his work for Doyle, but even this employment was of a relatively transient nature lasting only from 1955 until near the end of 1957, and involved frequent trips abroad which in his examination for discovery he indicated occupied about the same time as the time he spent in New York, although he altered this evidence at trial saying he only visited Europe three to five times a year staying a week or 10 days at a time. ...
FCTD
Holmes v. The Queen, 74 DTC 6143, [1974] CTC 156 (FCTD)
Care was taken to ensure that all persons who had occasion to deal with the law firm in connection with its administrative activities were informed that henceforth all such activities would be performed by the company. ... The well established test in this connection is: was the expenditure laid out as part of the process of profit-earning? ... It is not a condition of the deductibility of an expenditure that it should result in any particular income or that any income should be traceable to the expenditure and it is not necessary to show a causal connection between an expenditure and a receipt. ...