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Results 2521 - 2530 of 3271 for connection
TCC

Lépine v. R., [1999] 3 CTC 2490, 99 DTC 358

Jacques Lépine had allegedly owed another $7,500 since 1987 in connection with a joint venture that he had been supposed to start with the appellant Michel Lépine but had withdrawn from at the last minute. ...
TCC

Yogeswaran v. The Queen, 2021 TCC 90 (Informal Procedure)

GY provided no evidence – orally or in written form – identifying the business connection of any of those receipts. ...
TCC

Eva Enterprises Inc. v. The Queen, 2022 TCC 1 (Informal Procedure)

Chmielewski at the start of the hearing, the Tax Court of Canada is completely independent and has no connection to the Minister or to the CRA (Transcript, page 4, line 27 to page 5, line 6). [8] Transcript, page 44, lines 10-12. ...
TCC

Yao v. The Queen, 2022 TCC 23 (Informal Procedure)

The experts will explain the connections between these groups before the Court. ...
TCC

Tom O. Jacobsen, Appellant, v. The Minister of National Revenue, Respondent, [1999] 1 CTC 2044

There was therefore a three-way connection between the Appellant’s farming business, his wife’s business and that of his son through Checkmate Construction Corporation. ...
TCC

Lewisporte Holdings Ltd. v. R., [1999] 1 CTC 2056, 99 DTC 253, 1998 CanLII 185

There is a direct connection between the money borrowed from the Bank and immediately paid back to the Bank to pay off the guarantee. ...
TCC

Dupriez v. R, [1999] 1 CTC 2227, 98 DTC 1790

In this connection counsel relied on s. 118.1(1) and s. 118.1(2) of the Act and ss. 3500 and 3501 of the Income Tax Regulations (“the Regulations”). ...
TCC

Lanctot v. R.|, [1999] 1 CTC 2463, 98 DTC 1475

In connection with Mr. Lanctôt’s practice of dentistry, it should be noted that he sold his own clinic in 1987 and that from that year onward he paid the rental and administrative costs by giving up 40 percent of his fees to the clinic where he worked. ...
TCC

Hansen v. R., [1998] 4 CTC 2412, 98 DTC 2112

That the Plaintiffs are entitled to be indemnified by Westminer against all costs, charges and expenses reasonably incurred, and to be incurred in connection with the Ontario Action. ...
TCC

Whalen v. R., [1999] 4 CTC 2109 (Informal Procedure)

In connection with this argument, Mr. Kenny submits that the R.C.M.P. is, in effect, a third party and that the actual employer was the Treasury Board and consequently, section 231 is applicable. ...

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