Search - connection

The question of benefit or no benefit in the 1965 taxation year is, in my view, primarily a question of fact in connection with which the onus of proof was on the appellant.... 24 The principles above stated established by the Kennedy case (supra) were followed by my brother Addy, J in the case of The Queen v Frank Leslie, [1975] C.T.C. 155, 75 D.T.C. 5086. ...

The Associate Judge also correctly recognized that pleadings are to be read generously and not struck simply on the basis of novelty. [18] After reviewing the applicable law relating to the striking of pleadings and the Court’s jurisdiction, the Associate Judge concluded, subject to two exceptions, that the claims advanced simply failed to establish any connection to the Federal Crown. ...

In this connection, the Plaintiff seeks declaratory relief that sections of the Income Tax Act, RSC, 1985, c 1 (5th Supp) [Income Tax Act] are of no force and effect against him, a declaration that the outstanding assessments against him be declared inoperable and other relief to reverse collection action. ...

In this case, the duty to make every reasonable effort to assist the person in connection with a request for access to a record would be on the CRA as the “head of the government institution”, not the OIC. ...

This logic would result in the refusal of extensions in virtually all cases of mistake and the discretion to allow for extensions based on mistakes would be rendered meaningless. [27] Moreover, regardless of the basis for the exercise of discretion, the principles guiding the exercise of discretion required connection to the purpose and character of the CEWS program. ...

The letter indicated that the Applicant’s 2019 tax return would be considered along with any other information provided. [10] On July 8, 2022, the Applicant received a further letter, this time requesting documentation in connection with his CRB payments. ...

The Applicant failed to establish a causal connection or nexus between her medical conditions and her failure to file tax returns (Carpenter v Canada (Attorney General), 2020 FC 753 at paras 41 to 42). ...

"thereafter, C.I.F. ship's permanent hose connection at Saint John” subject to adjustment of those base prices according to further provisions of Article III. ... "C.I.F. ship’s permanent hose connection at St. John” subject to adjustment of that base price according to further provisions of Article III. ... Those prices are "C.I.F. ship’s permanent hose connection at St. ...

In connection with other applications, the Respondents submit that Mr. ... Bowe a higher level of culpability in connection with this error, I would find no basis to strike the Supplementary Affidavit as inadmissible. ... I will therefore analyze this issue later in these Reasons in connection with individual Demands for which it is raised. ...

Here are some examples: Mattel: Barbie dolls and a small chain of restaurants in the Montréal region; Veuve Clicquot: a renowned champagne and a women’s clothing store; Pink Panther: “the Pink Panther” mark, in connection with movies, and beauty and haircare products. ... The Queen, [1979] 1 S.C.R. 101, at p. 108, this Court adopted the following definition of “goodwill”: “Goodwill” is a word sometimes used to indicate a ready formed connection of customers whose custom is of value because it is likely to continue. ... Muller & Co.’s Margarine Ltd., [1901] A.C. 217, 224, “the attractive force which brings in custom,” and it may reside, not only in trade connections, but in many other quarters, such as particular premises, long experience in some specialised sphere, or the good repute associated with a name or mark. ...