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Results 1051 - 1060 of 3269 for connection
TCC

Bower v. The Queen, 2013 DTC 1152 [at at 854], 2013 TCC 183 (Informal Procedure)

The matter of ties within the jurisdiction asserting residence and elsewhere runs the gamut of an individual ’ s connections and commitments: property and investment, employment, family, business, cultural and social are examples, again not purporting to be exhaustive. ...
TCC

Benedict v. The Queen, 2012 DTC 1170 [at at 3419], 2012 TCC 174 (Informal Procedure)

Mudge in connection with GST refunds claimed. The expenditures appear to have been meticulously recorded and appear to be reasonable ...
TCC

Mesamour v. The Queen, 2010 DTC 1164 [at at 3353], 2010 TCC 131 (Informal Procedure)

Based on the information provided by the Appellant and the documents adduced in connection with the mission, support role and services offered by PRAIDA, the officer assigned to the Appellant's objection rejected it. ...
TCC

Gestion Louis Riel Inc. v. MNR, 85 DTC 550, [1985] 2 CTC 2211 (TCC)

This advance was made to Le Groupe Sigma Inc to carry out major repairs in connection with construction defects and thereby enable the company to continue in business, sell its condominiums, institute proceedings for defects in soundproofing in the amount of $270,000.00 against engineers and so make profits on the project. 10. ...
TCC

Anderson v. MNR, 92 DTC 1778, [1992] 2 CTC 2113 (TCC)

No income was generated by the trust, the manager or DRAAL in connection with the sale of trust units. ...
TCC

Cormier v. MNR, 90 DTC 1167, [1990] 1 CTC 2295 (TCC)

.: — The issue in this appeal is whether an amount of $36,950 received by the appellant in 1981 in connection with the sale of a business in 1978 is a “retiring allowance” within the meaning of subparagraph 56(1)(a)(ii) of the Income Tax Act. ...
TCC

Smith v. MNR, 89 DTC 331, [1989] 2 CTC 2069 (TCC)

Supplementary work on or in connection with the property realized. 5. ...
TCC

Cook v. The Queen, 95 DTC 853, [1995] 1 CTC 2251 (TCC)

Even if that is all she had — a right to commence legal action — I am satisfied that right, even if it only arose out of the contract between her former employer and GreatWest, that Savage, supra is sufficiently broad in its interpretation for this Court to make the connection from Cook to Great-West to Hamilton Steel Railway, her employer at the time she alleges she became disabled. ...
TCC

Campbell v. The Queen, 2003 DTC 420, 2003 TCC 160 (TCC) (Informal Procedure)

That subparagraph exempts (vii.1) reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment. ...
TCC

106443 Canada Inc. v. The Queen, 94 DTC 1663, [1995] 1 CTC 2788 (TCC)

As we have just seen a sale with a right of redemption is a legal act occurring frequently in connection with the security for a loan. ...

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