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In the years in question, its connection to a possible “Fear of Flying” pursuit, whether consultancy or book, still remained a mere possibility ...

As shown by paragraph 6(m) of the Reply to the Notice of Appeal, the Minister had assumed that the Appellant was operating another business in 2004 that was not in connection with the APA; accordingly, counsel for the Respondent conceded that the Minister ought to have allowed the expenses claimed by the Appellant for that year. ...

While it was argued that the Appellant was confused by the reference to Barrick Gold Corporation as the issuer of the amended T4 slip, it appears to me that she understood the likely connection to her employment with Placer Dome. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ...

The matter of ties within the jurisdiction asserting residence and elsewhere runs the gamut of an individual's connections and commitments: property and investment, employment, family, business, cultural and social are examples, again not purporting to be exhaustive. ...

In addition to his duties in connection with the extensive music program of the Calvary Temple, he was active visiting people in hospitals or attending funerals and weddings. ...

In this connection I refer to the following cases.   [23]   Sexton J.A. then proceeded to cite three cases (including Solberg) in which errors in waivers concerning the taxation year, property as land or building, and a particular “Part” of the Act did not prevent the waivers from being valid with respect to a subsequent reassessment. ...

S.C. 1970-71-72, c. 63) (the "Act") and, specifically, that none of them was ”... a property... to be used by (the appellant) in Canada primarily for the purpose of manufacturing or processing of goods for sale or lease” within the meaning of subparagraph 127(10)(c)(i) of the Act; and c) were not property used in qualified activities” defined in section 5202 of the Regulations and, specifically, because the relevant activities were not"... performed in Canada directly in connection with manufacturing or processing... in Canada of goods for sale or lease...” within the meaning of paragraph (b) of section 5202. ...

In that connection, reference may be made to the speech of Lord Tomlin in I.R.C. v. ...

Buchart has a life insurance policy in connection with his employment in which the Appellant is named beneficiary. ...