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She also expended her own funds in connection with activities of the children carried out in Tumbler Ridge and attended events there even though the trip from Dawson Creek and back involved at least a three‑hour drive under good road conditions. ...

His role was mainly to do sales to the big box operations, with which he already had experience and connections. ...

Upon making these assessments, the Minister claimed tax from the Appellant in the amounts of $47,188.29 and $1,461.62, including interest and penalties, in connection with unreported cigarette sales for the periods in issue. ...

In short, in the case at bar, the Appellant, with whom the burden of proof rested, had to convince me that his version of the facts in connection with the meeting of February 25, 2004, was more credible than that provided by Mr. ...

The claim arose in connection with the Appellant's business activities, that is, his activities as a corporate officer. ...

Thus, for each of the three years in issue she showed the connection between the accounting information contained in the general ledgers of the corporations in question, the financial statements of those corporations, the spreadsheets of the accountants retained by the appellant and the corporations, and the banking transaction history of the appellant's personal account. ...

The double negative in paragraphs 5(2)(a) of the Act and 6(2)(b) of the Plan makes it clear, however, that casual employment is both insurable and pensionable, so long as it is in connection with the employer's trade or business. [23]     The appeals are dismissed. ...

  [8]      Exhibit A‑3 is a Quebec employment assistance subsidy granted to Média‑FX in connection with the Appellant for the period from October 1, 2001, to April 26, 2002. ...

Although the document was not provided to me, it appears from the motion record that the planning memorandum was prepared by Thorsteinssons in connection with the transactions that are the subject of this appeal. [37]     The planning memorandum enters the picture because, in the correspondence that was disclosed to the CRA auditor, Maples and Calder not only gave advice regarding the validity of the trust but they also provided legal advice regarding the proposed transactions set out in the planning memorandum. [38]     The respondent suggests that the appellant should not be able to disclose this advice without also disclosing the planning memorandum on which it is based. [39]     I conclude that it is not unfair for the planning memorandum to be withheld. ...

Counsel further noted that the relevance of that fact is that Kent, in its validation policy, makes it quite clear that students who ultimately get a degree pursuant to this arrangement are students of the outside institution and have no connection with the University of Kent. [8]      The Respondent submits that the Minister properly disallowed the fees in the computation of the Appellant's non-refundable tax credits for the 2004 taxation year, under subsection 118.5(1)(b) of the Act, because the Appellant was not in full-time attendance at a University outside Canada enrolled in courses leading to a degree. ...