Search - connection

I do not find that high degree of negligence in connection with the misstatements of business income. ...

Here the only semblance of connection by relation between the several transactions or occurrences, upon which the separate rights to relief are alleged to arise, is the motive or design imputed to the defendants. ...

Subsection 15(4) first provides that [T]he Court may make an order... for a definite or indefinite period or until the happening of a specified event" and that” [it] may impose such other terms, conditions or restrictions in connection therewith as it thinks fit and just”. ...

Work expended on or in connection with the property realized. If effort is put into bringing the property into a more marketable condition during the ownership of the taxpayer or if special efforts are made to find or attract purchasers (such as the opening of an office or advertising) there is some evidence of dealing in the property. ...

From the case law we find combination as found in section 31 means that it is not necessary that there be a connection by way of physical relationship integration or interconnection between the sources of income. ...

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

The facts on which the respondent relied in assessing the appellant for the year 1988 are as follows: (a) During the 1988 taxation year, the appellant was employed by Université Laval, in Quebec; (b) During that taxation year, the appellant allegedly took on, inter alia, lecturing duties at the University; (c) The respondent considers that the appellant received employment income from those lecturing duties; (d) In this connection, Université Laval issued to the appellant a T-4 slip stating his compensation paid for 1988, which slip indicated total employment income, before deductions, of $54,431.67; (e) Of that amount, the appellant claims that the sum of $3,478 represents professional fees that arose from the lecturing duties; (f) Against this income of $3,478 arising from the lecturing duties, the appellant has claimed the following amounts as expenses: INCOME $3,478 EXPENSES Postage 526 Telecommunications 1,145 Films, slides, typing, etc. 567 Office expenses 1,389 Automobile expenses (25%—1988) 125 Promotional expenses 3,000 Entertainment expenses (80%—1988) 240 Travel expenses 2,000 TOTAL EXPENSES $8,992 PROFIT (LOSS) FROM THE YEAR ($5,514) (g) The appellant has not shown the respondent, either by filing a T2200 form signed by the employer or by other means, that he was required under his contract of employment to pay his expenses with respect to his lecturing duties; (h) The expenses which the appellant claims to have incurred arise, inter alia, from expenses for foreign travel. ...

A small gain was made in connection with the 1987 purchase of shares of Terra Nova Energy Inc. ...

See subsection 251(6) for persons who are connected by blood relationship and adoption and section 252 for the extended meaning of “child”, Debra is, of course, connected by blood relationship or adoption to her father, the appellant, because she is his child but for the purpose of section 109 the connection is severed by subsection 109(4). ...

.: —This is an appeal heard in Edmonton, Alberta, on May 18, 1990, against an assessment dated March 20, 1986 in which the Minister of National Revenue claimed against the estate in connection with the non- remittance of employee income tax deductions from a corporation in which the late Mr. ...