Search - connection

The Appellant paid $23,324.80 in commissions in connection with the sublease of the Calgary Premises to Cochrane. ... LePage Ltd. in connection with locating the Toronto Premises. — Cadillac reimbursed the appellant for the commissions paid to A.E. ... Finally, in connection with the above list of case law, I do note Yesac, supra. ...

On the other hand reasonable expenses in connection with a course which, for example enables a professional to learn the latest methods of carrying on his profession are allowable ... Where a training or educational course results in a lasting benefit to the taxpayer, the costs incurred in connection with the course are considered to be capital in nature. ... Thus, training costs incurred by the taxpayer in connection with a course which he or she takes to obtain a credit for a degree, diploma, professional qualification or similar certificate would be considered capital in nature. ...

The Appellant states that all or substantially all of the distance driven with the Company car during 1996, 1997 and 1998 was in connection with or in the course of the Appellant's office or employment with the Company. ... Second, ‘all or substantially all' of the distance traveled by the automobile during the time it was made available to the employee must be in connection with or in the course of his or her employment. ... DECISION [16]          The appeals for the 1996, 1997 and 1998 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that all or substantially all of the distance travelled in the Company car in the total available days was in connection with the Appellant's employment with Access Communications. ...

Harold Richter regarding the deductibility of certain expenses in connection with a variety of business activities carried on by Mr. ... In 1995 there was agreement that overseas calls in connection with the sale of steel products amounted to $1,672.79. ... All of these interest charges may well have been in connection with Mr. ...

The element which Kinglon submits could not be supported arises from the phrase “having regard to statements or representations made or proposed to be made in connection with … the property”. ... If no statements or representations have ever been made in connection with a property, then that property cannot constitute a tax shelter. ... It suggests that there was a connection extending from Cardiopharma to BeachHead to Mr. ...

In computing her income for 1988, 1989 and 1990, the appellant deducted certain amounts claimed as expenses of operating her automobile in connection with her employment at the York Region Board. ... In plain language, the appellant received from her employer a reasonable allowance to reimburse her for the use of her automobile in connection with her employment duties. ... The appellant expended considerable personal energy and incurred certain personal costs in connection with her avocation as a teacher. ...

They import such meanings as "in relation to", “with reference to" or “in connection with”. The phrase in “respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. The use of those words conveys a connection between the amount received and the loss of employment by the appellant. ...

They import such meanings as "in relation to”, "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. The use of those words surely conveys a connection between the amount received and the loss of the appellant's employment. ...

Falck relied upon paragraph 6 of Interpretation Bulletin IT-99R4, Legal and Accounting Fees, dated August 2, 1991: It is the Department's practice to allow a taxpayer to deduct amounts expended in connection with legal and accounting fees incurred for advice and assistance in making representation having been informed that the taxpayer's income or tax for a taxation year is to be revised, whether or not a formal notice of objection or appeal is subsequently filed. [14] Mr. ... Paragraph 28 addresses the Department's position with respect to legal and accounting fees incurred in connection with criminal prosecution under section 239 of the Act: Legal and accounting fees incurred in connection with a prosecution under section 239 (tax evasion) are generally not allowable expenses since in most cases they are not laid out to earn income. ...

Among the inclusions in a taxpayer’s income  from employment are the amounts received by the taxpayer in the year as an allowance for personal or living expenses or as an allowance for any other purpose,  except:   v)   reasonable allowances for travel expenses received by an employee from the employee’s employer in respect of a period when the employee was employed in connection with the selling of property or negotiating of contracts for the employee’s employer ... I cite the following provision:    ... and for the purposes of subparagraphs 6(1)(b)(v), 6(1)(b)(vi) and 6(1)(b)(vii.1), an allowance received in a taxation year by a taxpayer for the use of a motor vehicle in connection with or in the course of the taxpayer’s office or employment shall be deemed not to be a reasonable allowance:   (x)     where the measurement of the use of the vehicle for the purpose of the allowance is not based solely on the number of kilometres for which the vehicle is used in connection with or in the course of the office or employment, or, ...