Search - connection

She audited about three quarters of the Applicants. [7]                Apparently because of the connection between 1998 tax loss arrangements and 1999 tax returns, Ms. ... But it's logical to assume that they looked at the information that was provided to them, saw a connection and said, right, we had- we had a meeting and they said, write up what you know. ...

    (2) Notwithstanding any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information. 241. (1) Sauf autorisation prévue au présent article, il est interdit à un fonctionnaire:   a) de fournir sciemment à quiconque un renseignement confidentiel ou d’en permettre sciemment la prestation;   b) de permettre sciemment à quiconque d’avoir accès à un renseignement confidentiel;   c) d’utiliser sciemment un renseignement confidentiel en dehors du cadre de l’application ou de l’exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l’assurance-chômage ou de la Loi sur l’assurance-emploi, ou à une autre fin que celle pour laquelle il a été fourni en application du présent article ... In addition, the Act specifies similar penal consequences for the breach of privacy concerning a social insurance number (SIN), at subsection 239(2.3). 239 (2.3) Every person to whom the Social Insurance Number of an individual or to whom the business number of a taxpayer or partnership has been provided under this Act or a regulation, and every officer, employee and agent of such a person, who without written consent of the individual, taxpayer or partnership, as the case may be, knowingly uses, communicates or allows to be communicated the number (otherwise than as required or authorized by law, in the course of duties in connection with the administration or enforcement of this Act or for a purpose for which it was provided by the individual, taxpayer or partnership, as the case may be) is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. 239 (2.3) Toute personne à qui le numéro d’assurance sociale d’un particulier ou le numéro d’entreprise d’un contribuable ou d’une société de personnes est fourni en application de la présente loi ou d’une disposition réglementaire, ainsi que tout cadre, employé ou mandataire d’une telle personne, qui, sciemment, utilise le numéro, le communique ou permet qu’il soit communiqué (autrement que conformément à la loi ou à l’autorisation donnée par le particulier, le contribuable ou la société de personnes, selon le cas, ou autrement que dans le cadre de fonctions liées à l’application ou à l’exécution de la présente loi) sans le consentement du particulier, du contribuable ou de la société de personnes, selon le cas, commet une infraction et encourt, sur déclaration de culpabilité par procédure sommaire, une amende maximale de 5 000 $ et un emprisonnement maximal de 12 mois, ou l’une de ces peines ...

  [47]            This case is extremely complex, and the ramifications and the connections between each actor are very difficult to establish given the many real estate transactions.   ...   [66]            The respondents submit that although there are family connections between them, this reality cannot lead the Minister to believe that said transactions are irregular or create doubt of such magnitude that it would warrant reasonable apprehension that the respondents would squander their assets. ...

  [56]            When read as a whole, these provisions show that there is a connection between the abuse of authority and the Commission’s responsibility to appoint a person who meets the essential qualifications; however, this connection is not clearly established, and an analysis of the PSEA is necessary to understand the obligations of the manager and the assessment board ...

In his 1992 and 1993 tax returns, he claimed tax deductions of $9,600 and $12,000 in connection with those shares. ... Finally, he stated that other interrelated files were to be submitted shortly by counsel in connection with a collective request for the cancellation of interest. ...

Canada (National Revenue), 2013 FC 1219 Date: 2013 1205 Dockets: T-437-12 T-967-12   Citation: 2013 FC 1219 Ottawa, Ontario, December 5, 2013 PRESENT:    The Honourable Madam Justice Mactavish Docket: T-437-12   BETWEEN: GENERAL MOTORS OF CANADA LIMITED   Applicant And MINISTER OF NATIONAL REVENUE   Respondent Docket: T-967-12   AND BETWEEN: RICHARD SZYMCZYK   Applicant And MINISTER OF NATIONAL REVENUE   Respondent   REASONS FOR JUDGMENT AND JUDGMENT [1]                For over 25 years, General Motors of Canada Limited (GMCL) calculated the value of the taxable benefits received by certain of its senior employees in connection with the use of company cars in accordance with a formula that had been agreed to by Revenue Canada Taxation in 1982 (“the 1982 formula”) ... Szymczyk had received in connection with his use of company cars, the Minister’s conduct cannot serve to relieve him of his statutory obligation to pay: Webster v. ...

Evidence relating to taxpayer information Communication de renseignements dans le cadre d’une procédure judicaire (2) Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information. (2) Malgré toute autre loi ou règle de droit, nul fonctionnaire ou autre représentant d’une entité gouvernementale ne peut être requis, dans le cadre d’une procédure judiciaire, de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel. ... Evidence relating to confidential information Communication de renseignements dans le cadre d’une procédure judicaire (3) Despite any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information. (3) Malgré toute autre loi fédérale et toute règle de droit, nul fonctionnaire ou autre représentant d’une entité gouvernementale ne peut être requis, dans le cadre d’une procédure judiciaire, de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel. ...

The Bank refused to provide information regarding “the name of the holder” of a certain account, one category of information sought by the Minister in connection with the investigation of the named person, and any other information which would confirm the holder’s identity. ... Was the RFI issued for a purpose other than the administration or enforcement of the ITA [74] Zeifmans submits that the requests for information and documents in the RFI are so broad that they have no apparent connection to the CRA’s audit of the Named Persons or any purpose related to the administration or enforcement of the ITA. ...

Where information concerning the costs of a railway company or other information that is by its nature confidential is obtained from the company by the Commission in the course of any investigation under this Act, the information shall not be published or revealed in such a manner as to be available for the use of any other person, unless in the opinion of the Commission the publication is necessary in the public interest. 358. (1) The Commission may, by notice served on any railway, telegraph, telephone or express company or any officer, servant or agent of the company, require it, the officer, servant or agent to furnish the Commission, at or within any time stated in the notice, with a written statement or statements showing in so far, and with such detail and particulars, as the Commission requires. (3) Any information furnished to the Commission by any return, or any evidence taken by the Commission in connection therewith, shall not be open to the public, or published, but shall be for the information of the Commission only. (5) The Commission may authorize any part of the information obtained by it to be made public when, and in so far as, there may appear to the Commission to be good and sufficient reasons for so doing, 18. (2) A party who is unable or unwilling to provide a full and adequate response to an interrogatory shall (c) where the party contends that the information sought is of a confidential nature, provide a response that sets out the reasons therefor as required by subsection 19(2), and file with the Secretary a copy of the response provided. 19. (1) Where a document is filed with the Commission by a party in relation to any proceeding, the Commission shall place the document on the public record unless the party filing the document asserts a claim of confidentiality at the time of such filing. (5) Where a claim for confidentiality is made in connection with a document that has not been filed by a party, the Commission may require the party to file the document and, after the document has been filed, the document shall (a) be reviewed by the Commission in confidence; and (b) be dealt with as provided in subsection (10) or (11), whichever is applicable. (10) Where the Commission is of the opinion that, based on all the material before it, no specific direct harm would be likely to result from disclosure, or where any such specific direct harm is shown but is not sufficient to outweigh the public interest in disclosing the document, the document shall be placed on the public record. ...

Simon commenced an action against Her Majesty the Queen seeking a declaration that he has no “effective debt” owed in connection with his immigration sponsorship of his first wife (Ms. ... Simon, as part of a judicial review application, sought an order and declaration that he owes no debt in connection to his first immigration sponsorship. ...