Search - connection

Results 2461 - 2470 of 3271 for connection
TCC

Sandy Yaholnitsky-Smith v. Minister of National Revenue, [1992] 1 CTC 2461

Throughout the period the appellant was studying in the United States, both parties acted towards third parties as though she were maintaining a connection with Bosco as a past employer and a future employer. ...
TCC

Norman C. Soldera v. Minister of National Revenue, [1991] 2 CTC 2097, 91 DTC 987

In this connection it must be recalled that the total amount owing by the appellant as of May 31, 1986, under paragraph 3 of the 1983 Order was approximately $14,000. ...
TCC

Ken Clayholt v. Minister of National Revenue, [1990] 2 CTC 2163, 90 DTC 1543

With respect to 1979 and 1980, no specific items were proved in connection with amounts which the respondent added to the appellant's reported income for those years. ...
TCC

Gaston Bergeron and Diane Bergeron and Aurore Bergeron v. Minister of National Revenue, [1990] 2 CTC 2220, 90 DTC 1511

I think it can be said that it was in order to sever his connection with a small business that he had begun and in which he had also involved Mr. ...
TCC

Hypark Investments Ltd. v. Minister of National Revenue, [1990] 2 CTC 2254, 90 DTC 1752

If you decide that you are interested in proceeding with this investment we will provide you with a Co-Tenancy Agreement and related documentation in form similar to the documentation you executed in connection with Gateway Court in Phoenix. ...
TCC

William Lee v. Minister of National Revenue, [1990] 2 CTC 2262, 90 DTC 1738

A photocopy of the promissory note was filed and reads: Promissory Note For Value Received, and in connection with the Purchase and Sale Agreement dated May 14, 1982 made between the undersigned and William Lee, 240402 Alberta Ltd. ...
TCC

Dennis Hughes v. Minister of National Revenue, [1990] 1 CTC 2125, 90 DTC 1021

The appellant was raised in rural Alberta and as a youth had a close connection with livestock. ...
TCC

Robert Lamarre and Monique Beauregard v. Minister of National Revenue, [1990] 1 CTC 2285, 90 DTC 1186

Such expenses could only be deducted in connection with a business. In the instant case this point is not at issue, since the appellant admits having received a salary from the CEGEP for the years at issue. 4.03.6(2) Counsel for the respondent's theory is that as partnership income can only be income from a business or property, any salary income cannot be income of the partnership. 4.03.6(3) To prove this theory, counsel first cited subsection 9(1) of the Act, which reads as follows: 9. (1) Subject to this Part, a taxpayer's income for a taxation year from a business or property is his profit therefrom for the year. ...
TCC

George J. Allen v. Minister of National Revenue, [1989] 2 CTC 2093, 89 DTC 380

In this connection, the appellant mentioned that at the time the Company sold its preference shares to Llandaff there was an understanding between the appellant and the President of Llandaff, Mr. ...
TCC

Mackenzie & Fiemann Limited v. Minister of National Revenue, [1989] 2 CTC 2133, 89 DTC 407

Considering the above in connection with the facts of the instant case we have: 1. the claim for $212,409 consisted of $3,000 for the purchase of capital stock in Sumas; and $209,409 for construction, development, operation etc. of the Sumas plant. ...

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