Search - connection

As National War Chief in Canada, he would have connections with every one of those reserves. ... There is no evidence that NLS had any connection to the Rama Band of which Ms. ... Is his exemption precluded because his connection is to more than one reserve? ...

(g)         Beware of artificial or abusive connections. If there is an artificial or abusive connection it may be appropriate for the substance to predominate rather than the form (Kelly, para. 48). ... Reel Steel has undertaken a transaction that has the appearance of a strong connection between the bonuses and the employment. ... The exemption in the Indian Act is essentially a search for substantive connections. ...

the investment income's connection to the reserve (residence, source of income, etc.); 2.  ... It is necessary to show the existence of a sufficiently strong connection with the reserve. ...   [45]     Lastly, we must determine if the Caisse's activities have a connection to the reserve. ...

(C.T.C. 314) that “there is no reason why there must be... a limitation” to the effect that there must be a connection between farming and the other source of income, he does not say that if there is such a connection, the combination cannot exist. In my view, if such a connection exists, it can be a factor in favour of a combination. ... Does such a connection exist in the case at bar? The appellant administers homes with between 500 and 800 patients. ...

Davar in connection with heart problems; Ms. Davar in connection with severe allergies. ...

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 [2]. ...

However he claimed business expenses of $7,552.84 in connection with the gravel crushing business in determining his income for the 1999 taxation year. Since the gravel crushing business was not an economic enterprise and was not operating in 1999, all expenses claimed in connection with the business are disallowed. [14]          The appeals will be allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment to permit the Appellant to deduct the amounts specified above. ...

  [7]     The issue is whether the payments made, not to his former spouse but to a financial institution in connection with a loan, may be deducted from his income on the basis that the payments were deductible as support at the time they were made for and on behalf of his former spouse ...   [10]    Even though the Appellant had to continue paying the same amount, it was no longer a support payment but essentially a disbursement in connection with the repayment of a loan secured by a new mortgage. ...

Melnyk claimed that he was entitled to payment of $45,038.70 in connection with the supply of equipment, labour and materials to the Winfield Property. ... Lotoski testified that the Appellant's tax returns for the period were filed on the basis that the Appellant was entitled to an input tax credit of $2,946.46 in connection with the Invoice submitted by Can Pro Diving Services. ...

The assessment denied the appellants’ application for a rebate of a portion of the goods and services tax (GST) that was paid in connection with the purchase of a condominium ...   [2]      The rebate, which is equal to one percent of the purchase price of the condominium, is a transitional measure that was introduced in connection with the reduction of the GST from seven percent to six percent on July 1, 2006 ...