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Results 11 - 20 of 3277 for connection
TCC

614730 Ont. Inc. v. The Queen, 2010 TCC 75 (Informal Procedure)

Subsection 141.1(3) of the Act broadens the scope of what is considered to be in the course of commercial activities to anything done in connection with the acquisition, establishment, disposition or termination of a commercial activity ... It also seems to me that the activities related to the attempt to collect the amount under the insurance policy were done in connection with the termination of that activity as the fire was the cause of the termination of that activity. ... No connection was established between the acquisition of the properties and services related to the automobile and the office and the commercial activity related to the property located at 577 Gladstone Avenue. ...
TCC

Wunderlich v. The Queen, 2012 DTC 1040 [at at 2676], 2011 TCC 539 (Informal Procedure)

In resolving this question, one must first note that subsection 80.4(1), whether in its older or newly amended form, requires a close connection between the loan or debt and employment, a connection much closer than that required by paragraph 6(1)(a) as between benefit and employment. ... They import such meanings as 'in relations to', 'with reference to' or 'in connection with'. The phrase 'in respect of' is probably the widest of any expression intended to convey some connection between two related subject matters. ...
TCC

Dierckens v. The Queen, 2011 DTC 1136 [at at 742], 2011 TCC 169 (Informal Procedure)

In resolving this question, one must first note that subsection 80.4(1), whether in its older or newly amended form, requires a close connection between the loan or debt and employment, a connection much closer than that required by paragraph 6(1)(a) as between benefit and employment. ... They import such meanings as 'in relations to', 'with reference to' or 'in connection with'. The phrase 'in respect of' is probably the widest of any expression intended to convey some connection between two related subject matters. ...
TCC

GLP NT Corporation (Formerly Varitech Investors Corporation) v. The Queen, 2004 TCC 738

Category III- Questions related to the Appellant's connection with Dexleigh Corporation. ... All of these companies have some form of connection with this case (Affidavit of CJ, Ex. ... With respect to the first element, despite the relevance of the connections of the various companies to the issue in this case, the Appellant has failed to express a clear reason why Mr. ...
TCC

Klaboe v. The Queen, 2007 TCC 239

The context for the purpose of the interpretation of a Treaty shall comprise, in addition to the text, including its preamble and annexes:   (a)       any agreement relating to the Treaty which was made between all the parties in connection with the conclusion of the Treaty;                       (b)         any instrument which was made by the one or more parties in connection with the conclusion of the Treaty and accepted by the other parties as an instrument related to the Treaty.                                                                                             ... However, as a general rule, the taxpayer is required to establish a connection and cannot simply claim discovery of any document pertaining to the matter in issue. ... I must add that by limiting production to this one Article, I do not intend to preclude the Applicant from establishing that there may be a legitimate relevancy connection to another Article or Articles. ...
TCC

Karda v. The Queen, 2005 TCC 564

Karda's expenses in connection with his work with State Farm, interest on his property investments and expenses in connection with activities referred to as his consulting business. ... (ii)        In connection with his work with State Farm Insurance, was Mr. ... I will describe each investment and the financial arrangements in connection therewith. ...
TCC

Parker Brothers Textile Mills Limited v. The Queen, 2007 DTC 610, 2007 TCC 74

It released a purchase opportunity to another who was to construct the plant and rent it back but that was simply a different way of satisfying its purpose to use the site in connection with its business. ... (dd) an amount paid by the taxpayer in the year for investigating the suitability of a site for a building or other structure planned by the taxpayer for use in connection with a business carried on by the taxpayer; [28]     Having found that the Appellant required a new plant at a new location and that it retained the services of RHI to find a suitable site for building such a plant it seems patently clear that a building was planned by the Appellant for use in connection with its business. ... The French version better highlights the identity of the taxpayer but in my view that should not necessarily be seen or taken as underlining the connection between the taxpayer and the builder as opposed to the connection between the taxpayer and the planner. ...
TCC

Excel Studio Ltd. v. M.N.R., docket 96-1665-UI

The relevant words used in Regulation 12(d) are: "employment of a person in connection with a barbering or hairdressing establishment, where that person provides any of the services that are normally provided therein. ... They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ...
TCC

Richter & Associates Inc v. The Queen, 2005 TCC 92

The Trustee incurred numerous other expenses in connection with the Litigation Support Business, including costs for leasing premises in the court, photocopies, expert witnesses, transcripts, staff, and travel, and paid GST on most of these expenses, as applicable. [17]   28.       ... In this connection, they have requested that the Trustee make available to them such expertise and information that may be relevant to their own proceedings. ... The amount of litigation expenses incurred by the Estate in connection with the action against C&L represents many millions of dollars. [16]          The Trustee's fees charged to the Estate were first approved by the Estate’s bankruptcy inspectors. ...
TCC

Robinson v. The Queen, 2010 TCC 649 (Informal Procedure)

Cockburn stated she visits there at least once a year and has a personal connection through family and friends. ... Gerrior has never lived on a reserve and does not have a strong connection to Wikwemikong. ... She has no real connection to that Reserve but her family hunted and fished there. ...

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