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REASONS FOR JUDGMENT Woods J. [1]      Inco Ltd. appeals assessments of large corporations tax (LCT) under Part I.3 of the Income Tax Act (the " Act ") for the 1996, 1997, 1998, 1999 and 2000 taxation years. [2]      The question is whether share options issued by the appellant in connection with a corporate acquisition are required to be included in computing capital for purposes of the LCT. ... " A note to the financial statements described the item in greater detail as being share options issued in connection with the DFR acquisition. [13]     During the relevant taxation years, the following amounts were reflected as "contingently issuable equity": 1996 1997 1998 1999 2000 $30,406,119 $30,008,430 $30,008,430 $29,235,587 $27,329,838 [14]     The balance sheet entry for contingently issuable equity was reduced over time as Options were exercised. ...

Yes, NLG was to do something in connection with IMES, but I find the evidence supports the conclusion that software was being developed for other purposes. ... Neilson and NLG, the lack of evidence regarding the extent of the work in connection with IMES, the lack of a written contract or any progress reports, the obligation that funds be spent on the racing car and the termination of the arrangement to develop IMES once the racing car was destroyed raise serious doubts that the value of the services performed by NLG equaled the amount levied by Dr. ...

Kraeker and Johnson are liable for failed remittances, interest and penalties in connection with the reporting periods ended April 30, 2002 and July 31, 2002, being $1,679.84 and $4,401.78, respectively, but are not liable for failed remittances, interest and penalties in connection with the reporting periods ended October 31, 2002 and January 31, 2003. ...

It may be constructed from separate but connected writings; signed and unsigned documents may be read together; and, oral testimony may be admitted to show the connection between the documents where that connection could be found as a matter of fair and reasonable inference. ...

He was however arrested in connection with an unrelated matter and charged with receiving stolen goods and possession of equipment for counterfeiting credit cards. ... He was therefore arrested a second time and charged with fraud in connection with the bank fraud involved in these appeals ...

  [4]               Since the Appellant was not employed in connection with the selling of property or negotiating contracts for his employer, the applicable provisions of the Income Tax Act (“ Act ”) are paragraphs 6(1)(b)(vii.1), 8(1)(h.1), and 8(1)(j) and subsection 8(2), which provide as follows:   6(1)      There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable:  ...   ... The contract in 2004 provided that the School Board would provide certain electronic productivity/office supports, namely, cellular phone, home computer and printer, home internet connection and home fax/dedicated phone line ...

Benefit received from Les produits Déli‑Bon Inc. in connection with the acquisition of its shares   $213,162   5.     ... I also note from the invoice that the $213,162 in fees was related to services supposedly rendered in connection with the purchase of Déli‑Bon's shares by the Appellant and Mr.  ...

No payment was made in connection with the amount reported on the form. ... Generally, a person who is experienced in business and financial matters is likely to be held to a higher standard than a person with no business acumen or experience whose presence on the board of directors reflects nothing more, for example, than a family connection. ...

Williams in connection with the plan are accurate. Rule 98(2) gives the respondent that right, and although it was not specifically invoked by counsel it is a remedy that I can, and in this case should, grant pursuant to Rule 93. ... Parent on August 14, 2008 in connection with Dr. Labow’s appeal, enclosing a copy of the relevant plan and a copy of Mr. ...

Expenses for the evaluation of takeover bids, and communications to shareholders in connection with them, have been held to meet the test of paragraph 18(1)(a), [6] because that is “… properly a  part of the carrying on of the company’s business of earning income …”. [7] The test was put this way by Wilson J. in Mattabi Mines Ltd. v. ... I cannot discern even a remote connection between this payment, made under compulsion of statute to compensate the workers of the related company 930 for labour they performed for it, and the revenue earning process of the appellant. ...