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See also s. 139(1)(a) 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. ... The Appellant’s reported losses in the farming enterprise, after inventory adjustment, and his net income from his insurance adjusting work (is) are the following:     Farming loss Insurance adjusting net income   1998 ($35,936) $82,207 1999 (38,471) 69,818 2000 (32,885) 43,707 2001 (25,778) 101,136 2002 (110,801) 81,359 2003 (390) 91,845   [16]     Several things need to be noted in connection with these results. ...

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. ...

I draw the conclusion that Sam deliberately held off those invoices over the year-end to September 1st, as he knew he had had a good profitable year that had just ended on August 31, 1994 and to put the income into the next year as he believed income is received when an invoice is paid. [17]     Sam claims that he believed that there was no connection between taxable income and income for GST purposes. This may be true, but there is a very definite connection between gross business income and income that a taxpayer collects GST on, as these are the same figures. ...

The possibility of making loans arose either through his real estate connections or simply because he was known as a man of substance ...   [23]     A number of factors have been developed in the jurisprudence over the years to address the question of income versus capital:   –        the nature of the property sold; –        length of the period of ownership; –        frequency and the numbers of transactions; –        the work expended on or in connection with the property; –        the circumstances responsible for the sale itself; and –        the motive or intent of the taxpayer when the property was acquired. ...

In other words, there is a connection between the down payment and the term deposits, and the connection is the partnership obligation to use the down payment to acquire term deposits for a specific period. ...

"personal or living expenses" includes (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.... [3]      Paragraph 169(1)(a) and subsection 123(1) of the Excise Tax Act read as follows: 169(1) Subject to this Part, where a person acquires or imports property or a service or brings it into a participating province and, during a reporting period of the person during which the person is a registrant, tax in respect of the supply, importation or bringing in becomes payable by the person or is paid by the person without having become payable, the amount determined by the following formula is an input tax credit of the person in respect of the property or service for the period: A × B where A is the tax in respect of the supply, importation or bringing in, as the case may be, that becomes payable by the person during the reporting period or that is paid by the person during the period without having become payable; and B is (a) where the tax is deemed under subsection 202(4) to have been paid in respect of the property on the last day of a taxation year of the person, the extent (expressed as a percentage of the total use of the property in the course of commercial activities and businesses of the person during that taxation year) to which the person used the property in the course of commercial activities of the person during that taxation year,             [Emphasis added.]                   ... 123(1) "commercial activity" of a person means (a)                 a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b)                an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c)                 The making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;... ...

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. ...

Miller J. [1]              The Respondent brings this Motion under rule 53(1)(d) of Tax Court of Canada Rules (General Procedure) (the “ Rules ”) in connection with all of the Appellants, being Mr. ... such other relief as counsel may request and this Court deems just. [2]              These Appeals all relate to the same issue, being the Appellants’ entitlement to tax credits in connection with purported donations to Ideas Canada Foundation, a registered charity. ...

  [8]      While in Canada, he explored employment opportunities with his connections in China and on the Internet. ... He maintained with his spouse two joint bank accounts in Canada, one was used for the mortgage in connection with one of their properties and the other was used for everything else including another mortgage. ...

  [21]     For 2002, the Appellant deducted employment expenses of $6,392.38 in connection with his employment at Home Depot. ... The Appellant was not able to demonstrate that any of his claimed employment expenses in 2002 was an expense required to be incurred in connection with his employment at Home Depot ...