Search - connection

He stated that his motivation for the sales of the three properties which he had acquired originally as investments for his children was that he needed money badly at the time in connection with the construction of the Hespeler Street buildings. ... All of these cases and others were referred to in a judgment I rendered in the case of Ben Arthur Shuckett v MNR, [1970] CTC 284; 70 DTC 6213, in which the taxpayer had previously been assessed as a trader with respect to other property, but in connection with the assessment before the Court in which the judgment referred to was rendered it was found that the lots in question were acquired for the sole purpose of being used by the hotel in the hotel business he was operating and were only sold after being so used for some 8 years when the hotel business and assets were sold so that the profit realized was treated as capital gain. ...

McGovern each claimed a loss from the condominium of $6,947.31, being one-half of the following amounts: Property taxes $ 956.62 Interest expenses 9,575.00 CCA Class 8 32.91 CCA Class 31 3,330.10 $13,894.63 By notice of reassessment dated July 17, 1987, the Minister reassessed the plaintiffs for their 1984 taxation year, disallowing the rental loss claimed by each of them in connection with the condominium. ... In allowing the appeal from the Minister's reassessment, Garon J. made the following comments at page 2195 (D.T.C. 316):. it would be unreasonable, in my view, to conclude that the appellant ceased overnight to have a reasonable expectation of profit in connection with the rental of the subject property as soon as the slump in the real estate market surfaced. ...

At the time Moldowan v The Queen, (supra), was decided by the Federal Court, Appeal Division, [1975] CTC 323; 75 DTC 5216, there was a divergence of opinion as to whether the word “combination” in the subsection required a connection between farming and the other source of income. ... Mr Justice Dickson resolved the divergence of opinion that there must be a connection between farming and another source of income to constitute a combination by concurring in the view expressed by Thorson, P. in Simpson v MNR, [1961] CTC 174; 61 DTC 1117, that there is no reason why there must be such a limitation. ...

Osler, Hoskin & Harcourt, states that in connection with the issue of costs "in all circumstances the parties ought to bear their own costs. ... This was in connection with the discussion of costs regarding the stay that I had granted. ...

It was at this time that the plaintiff's accountant was contacted by Professor Gervers and the connection between the plaintiff and the ROM came about. ... The basis for the Minister’s contention in this regard was a standard Revenue Canada envelope bearing a cancellation stamp of May 7, 1982, but in the evidence there was a complete failure to make any connection between this envelope and the plaintiff's actual return. ...

As Lafond states, at page 78: [translation] It must be acknowledged that, when the property is incorporated, the other two conditions decline in importance: the first, because incorporation suggests an implicit loss of individuality, the second, because the contribution to the utility of the immovable is akin to the concept of incorporation of the property (infra, (b) and (c)). [16]       In regard to this concept of incorporation and the degree of incorporation that is sought, Lafond states, at pages 78-79: [translation]- This first criterion, incorporation, implies an extremely important physical connection if a property is to become an immovable according to this form of immobilization. ... This de facto state of course does not imply a connection in perpetuity between the movable property and the attached immovable. ...

During the audit, concerns about reported expenses also emerged. [14]       Although there is a connection, as admitted by Ms. ... Given the Applicant's central role in art flip transactions, this interest or connection is understandable. ...

The credit provided to Cedar Canada was a revolving line of credit of up to $40 million, the proceeds of which would be used to repay certain indebtedness of Cedar Canada to BT Commercial Corporation, to finance the working capital requirements of Cedar Canada, and DBI Steen and Davie in the ordinary course of business and to pay fees and expenses incurred in connection with the transaction. [6]                On April 6, 1998, another Credit Agreement was entered into between Lamar Investments, Inc. and Wellgate International Ltd. as lenders and Cedar Group as borrower with its four business units as subsidiary guarantors. ... Marengère, Matossian and Amyot, (the "Settlement Obligations"), to repay certain outstanding tax obligations owed to Revenue Canada and to finance working capital requirements of the Borrower and DBI, Steen and Davie in the ordinary course of business and to pay fees and expenses incurred in connection herewith. [7]                On April 28, 1998, as the result of a falling out between DBC and Michel Marengère as well as two other Canadian corporate executives, their services were terminated and Settlement and Release Agreements were entered into with each of the three corporate executives totalling compensation of $4.8 million U.S. ...

She then considered whether there is a rational connection between the measure adopted and Parliament’s desire to reduce the national debt.  ... She nevertheless found that there is a rational connection in the case at bar because of the fact that there are various federal and provincial statutes that guarantee a minimum income to wholly dependent related persons over 18 years of age.               ...

  [38]            The Respondent argues that there is no logical connection between the communal sharing tradition and the Commodity Tax. ... There is simply no logical connection between the two activities.   [42]            In conclusion, I find that the Commodity Tax is not a current activity that is a modern expression of the practice, custom or tradition of “communal sharing” and is consequently not an exercise of an aboriginal right protected by section 35 of the Constitution Act, 1982. ...