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Nor is there any evidence of activities in connection with the vessel being carried on “in accordance with objective standards of businesslike behaviour.” [5] With no business plan, no bank account, no lines of authority and the vessel in the de facto possession and control of Mr. ...

Tiede claimed losses in connection with a bungalow that was purchased in May 2004 and used as a rental property. ...

There is no connection per se between the issues in the tax appeal and those in the Ontario action, other than the matter of the reliability of the facts assumed by the respondent in determining the unreported income, and those facts were never adjudicated upon. ...

However, in a recent judgment this Court undertook to reject that approach, and I take the liberty of citing what I then wrote in this connection in the reasons submitted for the Court:   ·                           The Act requires the Minister to make a determination based on his own conviction drawn from a review of the file. ...

  [15]     Counsel for the appellant argued that three recent decisions of this Court [14] dealing with expenditures arising in connection with corporate reorganizations all militate in favour of concluding that the payments in this case were on revenue account. ...

Merchant (2000) was to have paid $162,500 in connection with the sale. ...

Nor is it stated whether the Appellant was suspected, charged or convicted of criminal activity; nor what connection there is between the allegations regarding the conduct of the Minister’s officials during that “investigation” and the resulting net worth assessment ...

  [14]          The value of the benefit conferred on the appellant in connection with the cottage in question must therefore be determined. ...

Hoffman, of August 22, 2006, to CRA Halifax District Taxation Office starts off:   As a follow up to our previous discussions, and your suggestions in this regard, we would like to make the following representations on behalf of our above-noted client in connection with his 2000 year: [emphasis added]   …   The letter goes on to say:   …   "Accordingly, Dr. ...

Rupnarain and her husband personally made the renovations to the property and paid for the materials used in the renovations;   g)                  The gas and hydro connections for the Burnley Property were registered to both the Appellant and Rupnarain;   h)                  I accept Rupnarain’s evidence that they had intended that the Appellant would take care of the books for the business and she would run the business by living in the house and actually caring for the seniors on a 24/7 basis;   i)                     The Appellant stated that any profit made by the business would be divided equally between them ...