Search - connection

For the respondent — from the reply to notice of appeal: — The Appellant is employed as a sales engineer for United Electric; — in 1974, the Appellant purchased a farm from his father-in-law for $92,500.00, including a mortgage of $62,500.00; — from the time of the acquisition of the farm, no profit has been earned by the Appellant from its operation; — the farm was maintained by the Appellant for his own use or benefit, and for the benefit of persons connected with the Appellant by blood relationship or marriage and was not maintained in connection with a business carried on for profit or with a reasonable expectation of profit; — the expenses incurred by the Appellant with respect to the farm were personal or living expenses of the Appellant and not outlays or expenses incurred to earn income from the business or property. ...

The law is clear; there is no requirement that the outlay or expense should result in profit, either in the year of the expense or any other, nor is it necessary to show a particular causal connection between an expenditure and a receipt (see Royal Trust Company v MNR, 57 DTC 1055 (Ex Ct). ...

It should be noted in this connection that in the voluntary system of income declaration administered by the Department of National Revenue, only the taxpayer can decide for himself the extent to which his record keeping for business or personal purposes will also be adequate, if needed, in the determination of income tax liability for departmental purposes. ...

—personal or living expenses of the taxpayer except travelling expenses (including the entire amount expended for meals and lodging) incurred by the taxpayer while away from home in the course of carrying on his business; “Personal or living expenses" — “personal or living expenses” includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. 4.02 Cases at Law The cases at law referred to the Court by the parties are: 1. ...

In my opinion there was insufficient evidence before me from which an inference could reasonably be drawn that the amounts in question were, in respect of the applicability of that subsection, excessive, unreasonable, unnatural or not in accordance with normality. [2] While the Minister’s counsel asserted that the source of the $15,000 had the effect of “tainting” the whole transaction, [3] the evidence at the hearing fell far short of establishing any connection or conspiracy between or amongst the parties to the subject transactions that could support an inference amounting to an artificiality, simulation or fiction in respect thereof. [4] The absence of any identifiable provision of the Act encouraging investment or business activity in the nature of franchising speed reading courses does not assist either party to this Appeal. [5] Similarly I am unable to find, on the evidence heard, that the conduct of this taxpayer amounted to a “designed effect of defeating the expressed intention of Parliament, [6] nor is there any contradistinction to be found in this case in respect of the interpretative guidelines formulated by Estey, J in Stubart Investments Ltd v The Queen. ...

Taylor, TCJ:—This is an application for extension of time within which to file a notice of objection in connection with an income tax assessment for the year 1981. ...

They read as follows: 18. (1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of (a) an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the business or property; (b) an outlay, loss or replacement of capital, a payment on account of capital or an allowance in respect of depreciation, obsolescence or depletion except as expressly permitted by this Part; 248. (1) In this Act, “personal or living expenses’’ includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, (b) the expenses, premiums or other costs of a policy of insurance, annuity contract or other like contract of insurance, annuity contract or other like contract if the proceeds of the policy or contract are payable to or for the benefit of the taxpayer or a person connected with him by blood relationship, marriage or adoption, and (c) expenses of properties maintained by an estate or trust for the benefit of the taxpayer as one of the beneficiaries; 4.02 Cases at Law The following cases at law were referred by counsel for the respondent: 1. — M P Drilling Ltd. v MNR, [1974] CTC 426; 74 DTC 6343; [1976] CTC 58: 76 DTC 6028; 2. — James R Leslie v MNR, [1982] CTC 2233; 82 DTC 1216; 3. ...

When Clayton's Case, 35 E.R. 781, was decided, there seems to have been authority for saying that the creditor was bound to make his election at once according to the rule of the civil law, or, at any rate, within a reasonable time, whatever that expression in such a connection may be taken to mean. ...

Admittedly, Mrs Chen spent money in connection with her short lived cowcalf operation which she should not, quite obviously, have gotten into in the first place. ...

The comparable had service connections available at the 8th street frontage. ...