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The Respondent is awarded its taxable costs in connection respecting appeal.        ...

This information includes an invoice on which the registration number and the name of the supplier must appear. [22]     Given the fact that no evidence was introduced to show that this relevant information was provided in connection with the ITCs refused by the Minister, I see no reason to modify the ETA assessments as far as the ITCs are concerned. [23]     For all these reasons, the appeals from the assessments made under the ITA are allowed, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the underreported business income should be reduced by $504.35 for the 2002 taxation year and the penalty for gross negligence should be reduced accordingly, and the appellant is entitled to claim additional expenses in the amounts of $578 for maintenance and repairs, $1,000 for office expenses and $6,033.66 for salaries and wages for the 2001 taxation year, and $2,473 for maintenance and repairs and $6,967.56 for salaries and wages for the 2002 taxation year. [24]     The appeal from the assessment made under the ETA is allowed, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the appellant's unreported taxable supplies for January 2002 should be reduced by $504.35. ...

M.N.R. [3] has long been accepted as a correct statement of the law in connection with section 67 of the Act:   It is not a question of the Minister or this Court substituting its judgment for what is a reasonable amount to pay, but rather a case of the Minister or the Court coming to the conclusion that no reasonable business man would have contracted to pay such an amount having only the business considerations of the appellant in mind.   ...

Sikka's mother) that was prepared in connection with the sale of the mortgaged house in 1995. ...

INSURABLE EARNINGS AND COLLECTION OF PREMIUMS REGULATIONS   Barbering or Hairdressing Establishments   8.(3) Where the owner or operator of a barbering or hairdressing establishment is unable to determine the insurable earnings of a person whose employment in connection with the establishment is included in insurable employment under paragraph 6(d) of the Employment Insurance Regulations, the amount of insurable earnings of the person for each week during that employment shall be deemed, for the purposes of the Act and for the purposes of these Regulations, to be an amount (rounded to the nearest dollar) equal to 1/78 of the maximum yearly insurable earnings, unless the owner or operator of the establishment maintains records that show the number of days on which the person worked in each week, in which case the amount of the person's insurable earnings for that week shall be deemed to be an amount (rounded to the nearest dollar) equal to the lesser of   (a) the number of days the person worked in that week multiplied by 1/390 of the maximum yearly insurable earnings, and   (b) 1/78 of the maximum yearly insurable earnings ...

  [16]     According to the witness, this is a case of bad debts because, if the Appellant requests payment of these debts from the companies indicated in connection with the amounts due, these companies reply that they have already paid the amounts in question and they provide proof thereof. ...

Vincent's testimony before a labour commissioner in connection with his complaint under section 124 of the Act respecting labour standards, by which he sought resinstatement to his position at Howmet Cercast Canada Inc. following his August 1998 dismissal. ...

Section 23 of Part V of Schedule VI of the E.T.A. reads as follows:   23 – A supply of an advisory, professional or consulting service made to a non‑resident person, but not including a supply of         (a) a service rendered to an individual in connection with criminal, civil or administrative litigation in Canada, other than a service rendered before the commencement of such litigation;       (b) a service in respect of real property situated in Canada;       (c) a service in respect of tangible personal property that is situated in Canada at the time the service is performed; or       (d) a service of acting as an agent of the non‑resident person or of arranging for, procuring or soliciting orders for supplies by or to the person.   ...

She added, however, that this was merely the balance owing at the time and not the total amount of interest and penalties in connection with the 9082 account. ...

As of that moment, she absolutely no longer resided at her mother's home, even though the emotional connections were very strong ...