Search - connection

They were directors in law only because of their family connection to Eugene Fitzgerald. ...

In my opinion, there is no doubt that this amount was received by the appellant in connection with the loss of her job and, as such, it meets the definition of retiring allowance provided for in the Act (see Merrins v. ...

Gaudet, supra, where at p. 22 he says as follows:   "I want to point out that in my opinion, neither the Norway case, supra, nor the Jarvis, case, supra, nor any of the other cases cited by defence counsel stand for the proposition that in a situation, such as the case at bar, where national revenue, without any prior indication of tax evasion by the taxpayer set out to do an audit, at some time later, the audit becomes an Investigation, Revenue Canada is then precluded from using the information secured during the audit either during the investigation or in connection with any search warrant related thereto. ...

  [4]      Alternatively, the respondent also argued that the work done had not been in connection with a true contract of service since the work had not been subject to any power of control ...

The connection to the share value of 316 as of January 1, 1994 was not specific. ...

Vaillancourt said he had been informed that there had been [TRANSLATION] "unreported work" in connection with certain residential roofing contracts. ...

In that respect, Linden, J.A. observed at page 6240 in Recalma as follows:... where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ...

The Appellant, an inventor with some success in the areas of air control and other environmental areas refers to amounts he and Robthor paid to acquire technology and marketing rights and that these monies were lost mainly because of system flaws and fraud on the part of the U.K. connections. ...

Sobolev had significant connections with the United States that she might well be found to be a United States resident if I were to apply Canadian law standards to the issue of residence. ...

It is limited to the circumstances of this particular appeal and specifically the following factors: (1)            The appeal is in regard to what has been described as the blunt instrument of a net worth assessment;                                 (2)            The cost is substantial in connection with the tax in issue;                 (3)            The Appellant's financial resources are prima facia limited;                 (4)            The witness is outside North America;                 (5)            The witness is not an expert;                 (6)            The witness will not rely on any documentary evidence; (7)            The testimony is limited in scope and is anticipated to be brief in duration; and                 (8)            The witness must testify in the presence of a judge or lawyer of the foreign jurisdiction under oath in that jurisdiction. [30]          It remains to the trial judge to weigh the evidence proffered by way of teleconferencing. ...