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He emphasized the use of the definite article "the" before the word “disposition” and argued that there must be some connection or relationship between the expenses and the disposition. ...

Accrued management bonuses and accrued interest expenses I shall not repeat here the observations made in connection with the related appeal of Prosperous Investments Ltd. ...

Article 237.1- Definitions- In this section: "tax shelter" means any property in respect of which it may reasonably be considered having regard to statements or representations made or proposed to be made in connection with the property that, if a person were to acquire an interest in the property, at the end of any particular taxation year ending within 4 years after the day on which the interest is acquired, (a)         the aggregate of all amounts each of which is: (i)          a loss represented to be deductible in computing income in respect of the interest in the property and expected to be incurred by or allocated to the person for the particular year or any preceding taxation year, or (ii)                 any other amount represented to be deductible in computing income or taxable income in respect of the interest in the property and expected to be incurred by or allocated to the person for the particular year, other than any amount included in computing a loss described in subparagraph (i),                    would exceed (b)                the amount, if any, by which                                                    (i)                   the cost to the person of the interest in the property at the end of the particular year,                                                  (ii)                   would exceed the aggregate of all amounts each of which is the amount of any prescribed benefit that is expected to be received or enjoyed directly or indirectly in respect of the interest in the property, by the person or a person with whom the person does not deal at arm's length but does not include property that is a flow-through share or a prescribed property. [6]      A second issue was raised at the hearing, i.e. whether the assessment was issued within the time prescribed by the Act. ...

  [32]          On the facts of this case, it is clear that virtually all of the agent services to be provided in connection with the policy(s) issued on November 9, 2001, which entitled the agent to receive the Transamerica Life cheque on November 9 (and a second cheque at or about the same time), and which entitled the agent to commissions pursuant to the Agent Agreement with Transamerica Life, had been provided before November 9. ...

Her Majesty the Queen [2], regarding the application of these Regulations in connection with recreational vehicles. ...

The notice of assessment itself was not produced. [2]               It is in paragraph 298(4)(b) that there is a connection between the commission of fraud and the making or filing of a return and fraud is not alleged in this appeal. [3]           96 DTC 6588; 1996 CarswellNat 1916, par. 8. ...

Accordingly, a deduction cannot be so far removed from its corresponding income stream as to render its connection to the anticipated income tenuous at best. ...

In this connection, the evidence respecting any action taken by the appellant prior to September 1, 1987, to pay off his indebtedness is relevant. ...

Bilodeau felt and the connection between him and Rond Point Lincoln Mercury (1989) Inc., transcripts of radio broadcasts on November 26 and 27 and December 2, 1996, reporting on the charges against Mr. ...

The Appellant claimed expenses related to a Jacuzzi package at The Coast Inn of the North, tickets to an unspecified event, camping, accommodation in Medicine Hat (to which no connection to the business was provided), amounts based on quotations for new tires and an amount for the canopy on his house. ...