Search - connection

Sexsmith required a handgun in connection with his occupation or for wilderness protection. [4]   Mr. ... [je souligne] (a) to protect the life of that individual or of other individuals; or [BLANC] (b) for use in connection with his or her lawful profession or occupation. ... The process involves an application and a requirement that the Applicant establish he needs the firearm in connection with his profession or occupation. ...

Throughout this period she maintained her connection to the Kahnawake Reserve ...   [26]            Williams’ connection to the Reserve is substantial. ... They are even more tenuous given that NLS has no connection to that Reserve. ...

Under both agreements Reebok Canada was permitted to use the trade-marks in connection with goods obtained from any source, including goods manufactured by or for it. ... With respect to Entry B, the connection between the payment of the royalties and the sale of the "Rockport" footwear is clearer, since RC is both the vendor and the manufacturer. ... The agreements provide a grant to the licensee, i.e. the appellant, of the sole and exclusive right and licence to use the trade-marks "in connection with manufacture, advertising, merchandising, promotion, use, distribution and sale of the products". ...

When it comes to establishing a connection, there must be some evidence that would demonstrate a reaching out to the Canadian community or a rational explanation for the lack such evidence, not merely passive indicia ... L.R. (2d) 93, many Canadian citizens, whether Canadian born or naturalized, must spend a large part of their time abroad in connection with their businesses, and this is their choice. ...   (6)   Quality of the connection   [56] The Citizenship Judge found that the respondent has significant ties with Canada particularly because of her professional responsibilities which allowed her to pay [translation] “significant taxes” in Canada (TR at p 21) ...

I note that Mr Justice Collier uses the word “sources” in the plural. 35 In Bert James v Minister of National Revenue, [1973] C.T.C. 457, 73 D.T.C. 5333, my brother Gibson, after first referring to antecedent legislation where there was the necessity of a connection between transactions entered into for profit and a taxpayer's chief business which was not re-enacted in the Income Tax Act, 1948, chapter 52, said at page 464 [5337]: Such is the only reference in the Income Tax Act from its inception to the necessity of there being a “connection” between businesses for the purpose of deducting losses; and I find no statutory authority for the proposition that in order for it to be possible to make a determination under section 13 of the Act, whether or not the chief source of income for a taxation year of a taxpayer is a “combination” of farming and some other source of income that there must be some “connection” between the business of farming and the business from which such other source of income is derived. 36 In Moldowan v. ... After quoting the extract from the James case which I have also quoted herein he added at page 329 [5222]: With that conclusion I agree and merely add that if it were intended that there should be some sort of a connection between farming and the other source of income with which its income might be combined, Parliament could very easily have used language clearly to express this intention. ... There is no implication from this definition of the necessity for a connection between the things which are combined. ...

No survey was flown by Texas Gulf in 1963 in connection with claims in the areas in which the first partnership staked the relevant claims. ... I consider his evidence in this connection too vague to have any weight. ... In connection with this phase of the matter, I refer to the legislation. ...

Leon shall employ Nor-Mar to take charge of and be responsible for all promotion and public relation work which may be required in connection with the operation of any stores owned by Leon whether these stores may be owned at this date or may be hereafter acquired. 2. Nor-Mar shall devote its full time and effort to properly complete and fulfill all duties which are normally allocated to a person or corporations charged with promotion or public relations work and specifically in connection with stores engaged in the business herein above referred to. 3. ... I find that the respondent Norman Leon has not discharged the onus which is on him to establish that the position of the appellant in connection with the assessments in the Norman Leon matter, the basis for making them or the appellant’s relevant assumptions were wrong. ...

The disallowed deduction was in connection with a loss arising out of the operation of that farm. ... That farming, including his activities in connection with horses, was not done as a business. ... The expenses Dr Holley incurred in connection with the farming were personal and living expenses. ...

There need not be any connection between farming and the business making up in combination therewith a source of income. ... With that conclusion I agree and merely add that if it were intended that there should be some sort of a connection between farming and the other source of income with which its income might be combined, Parliament could very easily have used language clearly to express this intention. ... There is no implication from this definition of the necessity for a connection between the things which are combined. ...

Her Majesty the Queen, [1976] CTC 311, [1976] DTC 6194 Gibson, J (orally):—At issue is the character of the payments (namely whether on capital or on revenue account) of $100,000 paid by the appellant to Parlton Drugs Limited, $2,100 paid by the appellant for the surrender of a lease of premises, and $780.90 paid by the appellant for legal fees in connection with the transactions, in execution of the contract dated June 5, 1969, Exhibit 2 in this appeal. ...