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In this connection, the Court finds the appellant was fully entitled to deduct from income the expenses claimed. ...

Section 2: To control and operate Minor Hockey within the District of Quesnel; Section 3: To promote and inform the members of the Mutual Aid Fund, as a means of assistance to members injured in play, in authorized Hockey activities, to ensure the best possible safety standards are set and maintained by the Association. 7 After expenses, including referees' and linesmen's pay, the concession netted the following seasonal income: 1990-1 $ 3,070.27 1991-2 19,312.51 1992-3 5,573.29 1993-4 1,055.53 The concession posted advertisements for tournament breakfasts with which it had no connection. ...

.: 1 The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister”) with respect to a denial of an input tax credit above the amount of $1,680 in connection with the purchase by the Appellant of a 1994 F-250 Ford extended cab truck (the “Vehicle”), and not the full input tax credit claimed by the Appellant. 2 There is no doubt that the Vehicle is commonly known as a pick-up truck. ...

Nicholas Rowe of the firm Brink, Hudson and Lefever (BHL), members of the Vancouver Stock Exchange, that he would fill that role in connection with the shares. ...

It has been determined in the decided cases that the use of the word “combination” in subsection 31(1) does not require any connection by way of physical relationship or integration or interconnection between farming and the subordinate activity which provides another source of income. ...

The wearing of appropriate clothing is thus mandatory for counsel to be “heard” in courts and so to represent clients. 19 Counsel for the respondent admitted that the penalty claimed may have no basis in the circumstances but argued that clothing is not deductible under the Income Tax Regulations (“the Regulations”). 20 There is in s. 1100 of the Regulations the “catch-all” clause contained in Class 8 with a deduction (20 percent) allowed for the cost of a “tangible capital property” [immobilisations matérielles] not listed but used in connection with income-producing property. ...

In computing income for his 1991 taxation year, Benediktson claimed a deduction for an allowable business investment loss in the amount of $121,830 from the disposition of land and buildings, which arose in connection with the $620,000 debt owing to him from Investments, on the basis that it had become a bad debt in that year. ...

Karim Mimoune testified for the Respondent. [4] In 2015, the Appellant spent a total of $131,104 in connection with two projects; it claimed that these were expenditures related to scientific research and experimental development activities (the “experimental development expenditures”). ...

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. ...

McKissock explained that he provided consulting services of various kinds to his son’s company in relation to jobs that it was doing, or was bidding on, and in connection with facilitating its acquisition of material and supplies. ...