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Swain’s legal secretary who completed most of the documentation in connection with this transaction and who had a number of discussions with the Appellant. [10] The position taken by the vendor is illustrated in a schedule contained in Exhibit A-1. ...

In this connection, counsel for the Respondent commented as follows in his memorandum submitted during oral argument entitled “Respondent’s Points of Argument”: At the time of amendment of the provision into its present form l956, the Minister responsible indicated that the deduction was not intended to be applicable in the case of all clergymen or ministers, and that it was to apply to a clergyman, ‘whether he be in fact a pastor in charge of a congregation or a member of the church body in the higher level [...] who engages in church work exclusively including acting as a pastor from time to time’. [39] Counsel for the Respondent also propounded the proposition that the general scheme of the Act is to preclude deductions for personal and living expenses and contended, on the basis of the decision of this Court in the case Oligny v. ...

AND WHEREAS Conley requires financing from time to time in connection with the Conley Corporations with respect to the construction of residences. ...

In other words, if a walker or verifier using his or her personal vehicle in connection with the delivery of flyers or verifying the delivery caused damage to the person or property of some third party, it was the responsibility of the walker or verifier to pay for that damage. ...

There is always a connection between a business and the tax the taxpayer is required by law to pay to the fisc. [18] When a taxpayer objects or appeals an assessment, the decision whether to give security for the assessed tax or pay the assessed tax immediately is influenced in no small part by what is best for the business. [37] An error by the Minister in assessing should not prejudice a taxpayer's normal and intended course of action with respect to the monies used to pay assessments issued as a result of the error. ...

He stated that, for the purposes of the audit, all the amounts deposited at the bank had been considered as income whereas he had received non-taxable amounts, in particular damages in connection with an accident his wife had had in Virginia. ...

In my opinion it is not necessary, however, for the Appellant to show that the BSF received by the Band has a direct connection to Treaty No. 11, or any treaty, in order to bring it within the words “... under a[n]... agreement...” as they appear in paragraph 90(1)(b). [14] As I have pointed out above, the distinction drawn by the Supreme Court in Mitchell is between what La Forest J. calls “... property [which] enures to Indians as an incident of their status...” on the one hand, and that which they acquire “... when engaging in the cut and thrust of business dealings in the commercial mainstream...” on the other. [10] It is beyond question that the BSF funds fall into the former category, and not the latter. ...

While some of those individuals may have been clients or potential clients, it appears that their connection was far more social in nature. [30]         Given the presence of a personal element in respect of the property, it is appropriate for me to consider whether Mr. ...

Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information. (3) Communication where proceedings have been commenced.   ...

The term “commercial activity” is defined in subsection 123(1) of the ETA: “ commercial activity ”  of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply; [17]         With respect to this definition, Favreau J. in Bowden v. ...