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She returned to Poland for a brief interval to tidy up and terminate her connections and her affairs in that country. ... She has only a very technical and tenuous connection with Poland arising from a bank account in her name in that country. ...

In so reassessing the Appellant, the Minister made the following assumptions of fact: (a) the Appellant claimed the medical expenses referred to in paragraph 19 of this document in respect of his wife Ann who suffers from postencephalitis (inflammation of the brain) syndrome, and for whom he cares at home; (b) the medical expenses disallowed by the Minister and referred to in paragraph 20 of this document are composed of the following items: Attendant care: $1,850.00 Transportation costs for attendants: 2,050.00 Interest on loans: 2,339.31 Health care costs: 1,24677 $7,486.08 (c) the amount for attendant care shown in subparagraph 21(b) above was not substantiated by the Appellant; the substantiated portion of the Appellant’s claim for attendant care in the amount of $18,972.17 has been allowed; (d) the transportation costs shown in subparagraph 21(b) were claimed by the Appellant in connection with allegedly driving attendants to and from his home; (e) the interest on loans shown in subparagraph 21(b) relates allegedly to loans incurred by the Appellant to enable him to care for his wife; (f) the health care costs in subparagraph 21(b) were allegedly incurred by the Appellant in connection with the care of his wife and include electricity, detergent, sheets, etc.; and (g) the Appellant is not entitled to include the amounts referred to in subparagraphs 21(b) and 21(c) to 21(f) of this document in his medical expenses and the computation of the allowable portion thereof. ...

With regard to the second issue, the appellant had incurred legal costs in connection with a domestic issue and in connection with regaining an interest in a business owned by him and his wife. ...

The taxpayers' attendance was “in connection with the business", pursuant to s. 20(10) of the Act. ... Notwithstanding paragraph 18(1)(b), there may be deducted in computing a taxpayer's income for a taxation year from a business an amount paid by the taxpayer in the year as or on account of expenses incurred by him in attending, in connection with the business, not more than two conventions held during the year by a business or professional organization at a location that may reasonably be regarded as consistent with the territorial scope of that organization. ...

In addition he received commissions from insurance companies for collection of crop insurance premiums for them of $364.19, $201.53 and $381.42 respectively, also in connection with his position as the manager of the grain elevator. ... Semaniuk it can be determined that some part of the “automobile expenses”, the “pool caps”, and “pool pens” claimed was in connection with earning his “over-ride” commission from the grain elevator, as well as from his commission for selling hail insurance (he had the elevator name, the hail insurance carrier, and his own name on the pens). ...

King would not have even got close to had it not been for his connection to horses. ... This horse connection in which the Appellants were involved was not a hobby as the Minister says. ... King’s presence and the way he cultivated clientele are a result of the horse connection. ...

However, the Canadian connection will be important if the appellant establishes that he was also a West German resident since then one must look to the treaty to determine his status. ... In determining his centre of vital interests, it is not enough to simply weigh or count the number of factors or connections on each side. ... The preponderance of evidence leaves no doubt that he was also a resident of West Germany and based on the connections, not only in number but in depth, I find his centre of vital interests was West Germany. ...

(e) an order requiring the... receiver-manager,... to make good any default in connection with the receiver-manager's... management of the... business of the company,...; Jurisprudence The case of Jules Maroist v. ... The appellant thought he had severed his connection with the company when he told the president and the solicitor he wanted out of the company. ... The appellant was not a director at the time of the appointment of the receivermanager; he had severed all connection with the company by the date of the appointment of the receiver-manager. ...

Because it was more than had been given to his brothers, the Appellant only received a 75% interest in the farm property, with his mother retaining a 25% interest. [5]            The Appellant did not claim any losses in connection with the property in 1992 or 1993, but started in 1994 to claim a 75% share of the losses. ... The financial picture for 1996 and 1997 in connection with the property was as follows: 1996    1997 Gross Income $6,000.00 1,200.00 Expenses Advertising-- Insurance 730.00 730.00 Interest 11,177.18 10,456.53 Property taxes 2,500.00 2,500.00 Management & administration fees 2,000.00 2,000.00 Total Expenses $16,407.18 $16,656.53 The interest expense payments in 1996 and 1997 were made by the Company. [7]            The financial statements of the Company for 1996 and 1997 showed a note receivable in those years of $7,554 and $20,349 respectively. ... The only other document in connection with the transfer of the property was the Transfer/Deed of Land, dated February 28, 1992 signed by the Appellant's mother, indicating she was to be the sole owner. ...

(b)      Legal fees of $918 paid in connection with a wrongful dismissal suit against a former employer, T.B. ... Indeed, the connection of the inquiry with salary and wages was at best remote and indirect. ... For example, a real estate agent may deduct legal fees in a defence against charges of misrepresentation in connection with an aborted sale of property. ...