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In May 1996, Diane Lavallé notified him that she would be visiting his business to conduct an audit in connection with the payment of the Québec Sales Tax (QST) and the Goods and Services Tax (GST) ...

The document indicated that $5,000.00 of the price was to be financed. [21]     The agent for the Appellant also filed a Power Smart Residential Loan dated December 13, 2004 (Exhibit A-8) which indicated that in December 2004 Manitoba Hydro lent Sharif and Mumtaz Arain the sum of $5,000.00 in connection with the installation of the windows on the Property. [22]     The agent for the Appellant argued that the Appellant should be recognized as giving consideration to him in the amount of $8,200.00 in March 1999 because in 2004 she paid for new windows on the Property. [23]     I reject this evidence because the windows were not paid for until 2004, i.e. five years after the transfer of the interest in the Property by Mohammed to the Appellant. [24]     Furthermore, I also note that the agent for the Appellant disposed of his interest in the Property in March 1999 and therefore Mohammed did not benefit personally from any payments made by the Appellant in 2004 to install windows on the Property. [25]     The appeal is dismissed without costs. ...

Consequently, the Court was unable to obtain the applicant's position on the respondent's numerous complaints of negligence in connection with various late-filed returns over the years. [8]      Are such complaints admissible and relevant to the merits of the application for an extension? ...

All legal fees described in the Issues were incurred and paid in connection with that law suit. ...

In this connection I have concluded that expenses such as the expense of $84.10 that was paid to repair a bicycle for his son Chris was more in the nature of a personal expense that a parent would pay for his child than a "wage" paid by the parent to his son. ...

The wiring and the plumbing were essentially untouched, except for the connection of new fixtures to the existing supply. ...

  [9]      In particular, the Appellant explained that the invoices for work done in connection with these service calls bore the name Société de Gestion J.M.P. ...

The tax was imposed in connection with the 1982-1983 taxation years. The Transferor disputed the tax assessments. ...

Counsel for the Respondent did not dispute that her connection with the company was sufficient to justify her use of a vehicle when working for the company on an unpaid basis. [7]    Mr. ...

(i)         The Minister allowed an ITC based on the deemed value of the vehicle ($30,000), which is the value authorized by the Excise Tax Act where a registrant purchases a "passenger vehicle" for use as a capital asset in connection with the registrant's business activities.   ...