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Subsection 8.06(3) provides: (3) If all construction in connection with the plant is terminated or is suspended for a period in excess of 30 days by Syncrude, then either Bechtel or NAR may terminate this agreement. ... It is also significant to note that had NAR wished to have any kind of trucking terminal in the Fort McMurray area associated with its railway yard, whether operated by it or not, and whether or not for the purposes of transloading goods between railway cars and trucks (its own trucks or trucks under contract to NAR) in connection with shipments to or from the tar sands projects, it would have had to build a new yard somewhere such as the one in Lynton. ...

Slattery, [1993] 3 S.C.R. 430, the Supreme Court of Canada noted that a civil proceeding brought by a trustee in bankruptcy against the wife of a bankrupt to obtain a judgment declaring that certain property registered in the wife's name was part of the bankrupt's estate, or held in trust for that estate, was a proceeding relating to the administration and enforcement of the Act, the exception contained in subsection 241(3), and consequently the testimony of two Revenue Canada employees who had participated in an investigation into the bankrupt's affairs was authorized in connection with the trustee's action. [35]      That case also responds to an argument by counsel for Donald Fabi, that with the Court's leave pursuant to subsection 163(2) of the BIA the Minister could question Donald Fabi, who if so ordered had to provide documents. ... He noted that the ultimate purpose and result of prosecution of the trustee was to increase the estate of the bankrupt taxpayer, and this provided the relation or connection with enforcement of the Income Tax Act. [37]      I refer to the Federal Court of Appeal judgment in Tower v. ...

No such meeting occurred (or was proposed) in connection with the Assessment. ... The absence of any contact from CRA Collections in connection with the Assessment (which imposes a significant liability against a large corporation that is subject to enhanced collection procedures under 225.1(7) of the Act) is consistent with the Assessment not being mailed in 2008.   6. ...

This is not a situation where the realty was acquired with funds awaiting use in connection with some other business of the company. ... I therefore conclude that plaintiff in the purchase and sale of the subject property was engaged in a business venture in connection therewith and that gains resulting from the sale are not capital gains but income from business and that the appeal against the assessment by the Minister of the profits made as a result of this must therefore be dismissed with costs. ...

In many cases where there is to be a disposition of property in connection with its changed use, nothing would be done to change the character of the property until after the disposition. ... It seems to me to be unreasonable to expect taxpayers to ensure in all cases where they wish to avail themselves of the replacement property rules to defer recognition of capital gains, that disposition of property in connection with its development must take place before or, in any event, not one instant after the property changes in character from its prior business purpose, in this case farming, to the development purpose. ...

Mr Chapman moved the partnership’s business address to appellant’s premises in September 1962, Mr West having been inactive in connection with the Sten-C-Labl business for some time, and appellant provided him with stenographic and bookkeeping assistance. ... The restrictive covenants which were added, according to the evidence of Mr Staines, at the suggestion of appellant’s attorneys were signed individually by Mr Chapman and Mr West on January 3, 1964 and it was agreed that for three years they would not personally, in partnership or through any firm or otherwise, engage in or carry on the sale of products to compete with the products presently sold or distributed by appellant, nor would they permit their names to be used in such connection. ...

They further provide that the corporation may hire employees, maintain offices, and incur reasonable expenses in connection with its objects, that the corporation shall be carried on without purpose of gain for members and that any profits or other accretion to the corporation will be used in promoting its objects. ... In a recent Supreme Court case of the The Regional Assessment Commissioner et al v Caisse Populaire de Hearst Limitée, a judgment pronounced on February 3, 1983, the issue was not income tax but the liability of the respondent credit union for assessment under the Assessment Act of Ontario for land it occupied and used in connection with its operation. ...

In this connection it must be borne. in mind that in his testimony Mr Barths admitted that after Volkswagen’s board of directors had authorized the extension of the distributor agreement to December 31, 1965 and the payment of additional dealer discounts in the event that any of the dealers wished to terminate their distributorship earlier than the stated termination date, certain of its officers on his direction consulted the company’s solicitors and accountants to determine the best method of accomplishing the desired result with the least tax consequences to Volkswagen, since tax implications on the payments were present in his mind when the documents were drawn. ... Thurlow, J found that the payment was a capital receipt in the hands of the appellant and in so finding at page 187 [244, 1154] made the following observations: On the whole therefore having regard to the importance of the Doulton agency in the appellant’s business, the length of time the relationship had subsisted, the extent to which the appellant’s business was affected by its loss both in decreased sales and by reason of its inability to replace it with anything equivalent, to the fact that two of the appellant’s employees became employees of the Doulton subsidiary on the termination of the relationship and the fact that from that time the appellant was in fact out of that part of its business, both as an agent and as a wholesale dealer and particularly to the nature of the claim asserted in respect of which the payment was made, I am of the opinion that, except in so far as it was a consideration for services rendered to Doulton & Co Limited, in connection with the take-over by its subsidiary which is admitted to be income, and except in so far as it took the place of commissions on sales of goods ordered before, but invoiced after December 31, 1955, the payment in question was not income from the appellant’s business, but was referable to the appellant’s claim for loss of what it and Doulton Co Limited as well considered to be the appellant’s interest in the goodwill and business in Doulton products in Canada. ...

Following the sale of the real estate and some of the stock in trade, the bank loan was reduced considerably and no problem was encountered with the bank in connection with the declaration of the dividend. ... Plaintiff argued that in any event, if a benefit had been conferred upon him as a shareholder, the exception of subparagraph 8(1)(i) would be applicable as this was done in connection with the “winding- up, discontinuance or reorganization” of the company’s business. ...

It is interesting to note that Pigeon, J in rendering the judgment of the Supreme Court in the case of MNR v lan G Wahn, [1969] CTC 61; 69 DTC 5075, found no difficulty in connection with the existence of a partnership in which the respondent had made no capital contribution for he states at page 77 [5085]: It must also be noted that when respondent was admitted to the partnership, he was not required to make and did not make, at that time or at any other time, any contribution to capital account. ... It was conciuded that the settlement with Blauer was not made by Brett and Ouellette for the purpose of earning income in connection with the tunnel projects which they were already carrying out, and the fact that one of the results of the settlement would be that they would now share in the net profits of these two contracts in the proportion of one-half each instead of one-third each did not alter this. ...