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In this connection the appellants relied on s. 227.1(3) of the Income Tax Act. ...

Between the Appellant and her husband, they each had relatives in Dauphin and Churchill and a connection to Rainy River. ...

The absence of such statement is consistent with the amount of driving which the Appellant does and the amount of walking which is required in connection with his driving. ...

In this connection, I find it significant that in support of his position Counsel for the Respondent has not relied on any decisions of the courts involving the application of subsection 60.1(2) (or the parallel subsection 56.1(2)) but on decisions dealing with situations that have occurred prior to the enactment of subsection 60.1(2) of the Act. ...

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 29 as they appear in paragraph 90(1)(d). ...

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

In this connection, I find it significant that in support of his posi tion Counsel for the Respondent has not relied on any decisions of the courts involving the application of subsection 60.1(2) (or the parallel subsection 56.1(2)) but on decisions dealing with situations that have occurred prior to the enactment of subsection 60.1(2) of the Act. ...

In this connection, counsel for the appellants noted the limited meaning given to the expression “pension alimentaire” (the meaning of the English word “alimony”) by the Federal Court of Appeal in Gagnon’ [7] as applying only to an alimony which one spouse must pay another from whom he or she is separated during the marriage. ...

In this connection, paragraph 8(1)(i) of the Act reads as follows: (i) Dues and other expenses of performing duties- amounts paid by the taxpayer in the year as (i) annual professional membership dues the payment of which was necessary maintain to maintain a professional status recognized by Statute, to the extent that the taxpayer has not been reimbursed, and is not entitled to be reimbursed in respect thereof; Was the council of physicians, dentists and pharmacists a professional association, and were the dues paid by the appellant necessary to maintain a professional status? ...

In this connection he referred to Information Circular 92-2, titled “Guidelines for the Cancellation and Waiver of Interest and Penalties” and the Federal Court Trial Division judgment in Bilida v. ...