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The appellant made a gain of $3,173,929 in this transaction. [43] On July 30, 1990, Gilles Lauzon's office billed the appellant for $285,000 in connection with the sale of the building located at 144 Boulevard de l'Hôpital. ... Despite all the testimony which sought to show that this commission was paid not in connection with the sale, but to compensate for the repeated moves that Mr. ...

The benefit of the Contract was later assigned to the Appellant with the consent of Wood. t) In or about June of 1987, Wood anticipated that the Municipal District of Rocky View intended to down-zone the Land, and, by the aforesaid Contract, Wood employed the services of the Appellant in order to oppose the down-zoning of the Land, and, if successful, thereafter to take all such steps as may be necessary to obtain approval to subdivide the Land into 30 lots. u) The obligations of the Appellant were to:... ii) to make representations to regulatory authorities as required in connection with design control relating to the Land; iii) to assist in co-ordinating road, water, gas, power, landscaping and act as casual supervisor of construction, and to assist in subdividing the Land into 30 lots; iv) to supply his services to assist the owner with an application to subdivide the Land into the Owner's Acreage and as many two acre parcels as may be permitted. v) In the event the Appellant was successful in opposing the down-zoning of the Land and the Land was subdivided, the consideration or fee payable to the Appellant was the grant to him of 2 two acres lots to be selected by him, at the time registration of such lots was possible. w) The Appellant was successful in opposing the down-zoning of the Land by September 13, 1988. ... The Consultant hereby agrees to act as a "casual" supervisor of construction (i.e. road, water, power, gas, etc.) in connection with any construction required in order to achieve subdivision of the Lands, but shall incur no liability for so doing for negligence, wilful default or otherwise. ...

The Appellant said these were properly classified as business expenses because as a consultant he had to make social connections with existing or potential clients. He also used social occasions to get advice from lawyers, accountants and those with expertise or connections in the aerospace industry. ...

You will not be provided with an office in connection with the provision of services pursuant to this Agreement. ...

  [36]          These copies of receipts were filed without any testimony or documents explaining the nature of each expense or the connection between the expense and an activity of the business. ... (b)   There are many receipts (i)    for which it is impossible to determine, from the receipt, the nature of the purchase, [23] and (ii)   that are either barely legible or illegible. [24] (c)   In the absence of any explanation, when the nature of the purchase appears on the receipt, one must guess at the connection between the purchase and the business. [25] (d)   There is at least one instance where the same receipt appears twice. [26] (e)   In one case, the receipt indicates a reimbursement to the appellant. [27] (f)    There are some things that cannot be connected to the business. [28]   [39]          The appellant did not convince me that he had incurred the expenses claimed in order to earn income ...

Bruner also asserts that it would be inconvenient for him if the trial were to be delayed, as he has arranged to take time from his employment for the date presently fixed for the hearing, and that it is a matter of urgency to him that he should be allowed to dispel any cloud upon his reputation which arises from the suggestion that he, a chartered accountant, has engaged in any fraud or misrepresentation in connection with the filing of GST returns. ... Bruner in connection with the filing of the GST returns will have to be tried in both of these appeals. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ... RENT The Tenant shall pay during each year of the lease term as rent, all of the expenses incurred in connection with the Demised Premises plus the sum of $1.00 per annum and without limiting the generality of the foregoing such expenses shall include mortgage interest and realty taxes. [19]          Mr. ...

Evidence [7]      At trial, the Appellant testified describing his long experience as a radio broadcaster and the services he performs in connection with the broadcast of Blue Jays games. ... The persons drafting the Convention had some purpose in using the word "artiste" by preference over any other word, and in connection with words like "theatre", "motion picture", "radio" and "television", each of which can be a medium for the performing arts. [31]     In The Queen v. ...

  [45]          When the Appellant filed his income tax return for the 2003 taxation year, he claimed expenses of $24,000 in connection with the gold mining venture ... Once again, we have a situation where it is acknowledged that the Corporation owed the Appellant US$555,889 (see paragraph 2.1.1 of the Agreement) and he received nothing of value from the Corporation in connection with this debt. ...

  [65]      The Appellant noted that the primary service purchased from Rogers was the Internet connection required to operate the website. The Appellant explained that when he contacted Rogers to purchase the Internet connection, he was informed that it would be cheaper if the Appellant purchased a so-called bundle that included cable TV ...