Search - connection

Results 1141 - 1150 of 3270 for connection
TCC

Burton v. The Queen, docket 98-1219-IT-I (Informal Procedure)

Expressing association, conjunction, or connection in thought, action or condition... 25. ...
TCC

R. Reusse Construction Co. v. The Queen, docket 97-1251-IT-G

ML explained that it was not its policy to waive payment of either interest or principal and asserted that there was no connection between its position as mortgagee and as investor in FT. ...
TCC

Sneyd v. The Queen, docket 98-70-GST-I (Informal Procedure)

The latter amount was not included in his refund claim, because he understood that he was only entitled to claim a refund in connection with the work done to renovate, and to add to, the first addition. ...
TCC

P & P Data Systems Inc. v. M.N.R., docket 98-204-UI

The Worker was encouraged by the Appellant to open an office in his personal residence and agreed to pay for a separate telephone connection to be used as the Appellant's business line in the territory; the telephone was to be answered in the name of the Appellant. ...
TCC

Stephens v. The Queen, docket 98-478-IT-I (Informal Procedure)

The Attorney General has pleaded in the Reply that the Appellant's expenses in connection with the property were unreasonable, and that they, or at least some of them, should therefore be disallowed under section 67 of the Act. ...
TCC

Fitzpatrick v. The Queen, docket 98-271-IT-I (Informal Procedure)

See also paragraph 139(1)(ae) of the Income Tax Act which includes as "personal and living expenses" and therefore not deductible for tax purposes, the expenses of properties maintained by the taxpayer for his own use and benefit, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...
TCC

Hi-Rise Electric & Signs Ltd. v. M.N.R., docket 98-159-CPP

Those not signing similar contracts were Walter Cebuliak ("Cebuliak"), William Heward ("Heward"), Damon Reiger ("Reiger") and Ronald Kambeitz ("Kambeitz"). [5] Scheiris testified that when the Appellant received a project from a client it would offer some or all of the workers the opportunities to work on a particular job, execute a written quote, execute a "Independent Contractor Agreement" specifying the services to be provided in connection with that job, the commencement date of same, the deadline for its completion, the fee to be paid to that worker by the Appellant and the penalty to be paid for late performance. [6] Scheiris said that flat fees were negotiated between the Appellant and the workers for their services. ...
TCC

Wetzel v. The Queen, docket 2000-1401-IT-I (Informal Procedure)

In particular, the Appellant referred to a Remission Order which might apply to members of the band that he claims to be a member of with respect to income earned on the reserve in the period from 1972 to 1984, 1985 and 1986. [6] I questioned the Appellant as to whether he was in the right Court; whether he should be looking for a declaration, perhaps from the Federal Court, Trial Division, concerning his status as a member of a particular Aboriginal band; and whether in connection with such declaration he might also consolidate a declaration as to whether he falls within a Remission Order that apparently was issued by the Minister of National Revenue with respect to members of the band. [7] The Appellant informed me that he already had one proceeding in the Federal Court, Trial Division, in which he has retained counsel. ...
TCC

Aziz v. The Queen, docket 98-2428-IT-G

Paragraph (a) of that definition reads: (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. [19] Here, I think the expenses, at least with respect to the upper half of the house where the appellant's mother lived at a reduced rent, fit precisely into that definition. ...
TCC

Hendlisz v. The Queen, docket 1999-1239-IT-I (Informal Procedure)

Justice Dickson said at page 5045: The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ...

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