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Results 2091 - 2100 of 3271 for connection
TCC
McEwen v. The Queen, 2012 DTC 1080 [at at 2905], 2012 TCC 31
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. ...
TCC
Bure v. The Queen, 2000 DTC 1507 (TCC)
Salcer [1] reads as follows: This letter will acknowledge the Club's agreement in consideration for consulting and business services currently rendered in connection with negotiating Pavel Bure's contract to pay Talent Management Enterprises – Ronald Salcer, the sum of One Million Two Hundred and Fifty Thousand (U.S. $1,250,000.00) U.S. dollars (the "Fee") which is equal to approximately five percent (5%) base salary payable under Pavel Bure's contract, such amount being paid on player's behalf. ...
TCC
Astorino v. The Queen, 2010 DTC 1112 [at at 3061], 2010 TCC 144 (Informal Procedure)
In that regard, a diligent review of CCCC’s documents might have caused the reasonable prospective customer to, at the very least, inquire how can I be part of a pension plan set up for employees and members of an organization to which I have absolutely no connection. ...
TCC
Manrell v. The Queen, 2002 DTC 1222 (TCC), rev'd 2003 DTC 5225, 2003 FCA 128
This finding results from the fact that the Appellant disposed of a variety of rights, including right, title and interest to the innovations, right to the use of confidential information, right to compete in a way within a specified territory for at least five years, and right to solicit employees. [13] The Respondent states that to dispose of the above rights, the Appellant made a promise not to do something in connection with these rights and then sold these promises. ...
TCC
Laflamme v. MNR, 93 DTC 50, [1992] 2 CTC 2596 (TCC)
At the hearing of this appeal the facts were admitted by the appellant, but he contends that the only reason the respondent included this amount in calculating his 1987 income was his connection with the S.M.L. shareholder and that this is discriminatory and inconsistent with subsection 15(1) of the Canadian Charter of Rights and Freedoms ("the Charter"). ...
TCC
D'Andrea v. The Queen, 2011 DTC 1234 [at at 1356], 2011 TCC 298
He also told them that he had no connection with the buyer. (i) on February 9, 1999, an amalgamation took place between 1075111 Ontario Inc., a corporation owned by Titen Real Estate which in turn had the Appellant as its sole shareholders and 1317424 Ontario Inc., a corporation owned by the Chippewas to create a new corporation, 1317424 Ontario Inc. which is now owned 50% by the Chippewas and 50% indirectly by the Appellant through 1075111 Ontario Inc. ...
TCC
Csi Development Corp. v. R., 99 DTC 1139, [1999] 3 CTC 2421 (TCC)
The diagram below illustrates the corporate connections: Included in the partnership agreement were the following: (a) Ventures West would receive cash distributions equal to 61% of CSLP’s earnings; (b) Ventures West would receive the difference between CLSP’s taxable income and the 1% cash distribution: (c) The company 400751 or later 400281 would receive 0.01% of any remaining taxable income; (d) Any remaining taxable income was to be paid to the Appellant; (e) Upon the sale of CSLP, Ventures West would receive one-third of the amount by which the net proceeds exceeded $8,550,000 but not less than $2,250,000 if the sale occurred before June 30, 1991. ...
TCC
Alcatel Canada Inc. v. The Queen, 2005 DTC 387, 2005 TCC 149
The cost of the option program was an ordinary current expense. [37] The Respondent also argued that generally accepted accounting principles did not, at the time, require that the Appellant's financial statements reflect any expense in connection with the options. ...
TCC
Schuler v. MNR, 90 DTC 1078, [1990] 1 CTC 2264 (TCC)
Mortgage The parties hereto agree that the Contractor shall act as agent for the Purchaser and on behalf of the Purchaser shall conduct and oversee all aspects of, and incur costs in connection with the financing and completion of the work. ...
TCC
Rikley v. The Queen, 2001 DTC 756 (TCC)
The crew of Spice II consisted of a captain and a cook, who acted as hosts, operated the yacht, and provided entertainment and meals to clients. [10] Cruises were arranged through brokers who charged a commission of 15% of the cruise fee. [11] A great deal of advertising was done throughout the period in question, particularly through a publication, Yacht Connections, which published "The Leading Charter Yachts of the World" in several languages. ...