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Results 2561 - 2570 of 3271 for connection
TCC
Alexandroff v. The Queen, 95 DTC 767, [1995] 1 CTC 2434 (TCC)
., or any affiliate or subsidiary designated by it, whereby it will, because of its knowledge of the property, have the right to act as leasing agent, and when applicable, as sales agent for the limited partnership and to have any listing, whether for lease or sale, in connection therewith, in the event of leasing of available space or any sale of the Swansea Shopping Centre Project comprising the business of the limited partnership and shall be entitled to payment in the amount and on the terms usually paid to independent leasing or sales agents operating in the city of Toronto performing similar functions. 10.01 Each subscribing limited partner shall provide by way of initial capital contribution, for each unit acquired, the sum of $100,000, the sum of $12,500 which was delivered at the time of delivery of the subscription and the balance by cash or certified cheque on or before April 15, 1986. 10.02 Each subscribing limited partner shall further provide by way of capital contribution, for each unit acquired, the further sum of $100,000 such amount to be paid by way of delivery of a promissory note issued in favour of H.L. ... We request that our concerns are passed on as soon as possible to those responsible for the excavation and that Consumers’ Gas be notified so that they can inspect the connection. ...
TCC
Osfc Holdings Ltd. v. R., 99 DTC 1044, [1999] FTR 33266, [1999] 3 CTC 2649, aff'd 2001 DTC 5471, 2001 FCA 260
Other issues in connection with the terms of the original Partnership Agreement arose too, and so the Agreement of Purchase and Sale had annexed to it an Amended and Restated Partnership Agreement to be executed by the original partners prior to closing. ... , [17] Strayer J.A., the context of subsection 15(1.1) of the Act, said: In this connection we refer to the decision of this Court in H.M. v. ...
TCC
Brillon v. The Queen, 2008 DTC 3445, 2006 TCC 76 (Informal Procedure)
Such activities have absolutely no connection with the subject of the DAMDES project and make no contribution to the work done by several academics recruited for the project, who are very familiar with the technologies underlying the software examined in the feasibility study. ... Consequently, the following changes will be made in calculating your tax payable for 1989 and any other year that may be concerned: - the tax credit earned in connection with your interest in the partnership is refused;- the business loss from this partnership, which you deducted, represents investment expenses that must be included in calculating the cumulative net investment loss. ...
TCC
Hill v. The Queen, 2002 DTC 1749 (TCC)
The Appellant also argued that the Respondent had admitted both in the Reply and in the Agreed Statement of Facts that the excess amounts were payable. [9] In connection with the contention that the interest payment was contingent, the Appellant relied on Justice Sharlow's comments in Wawang Forest Products Ltd. v. ... RESPONDENT'S SUBMISSIONS: [28] Similarly, the Respondent acknowledged that the argument in connection with GAAR can be limited to a "misuse and abuse" analysis. ...
TCC
Byrt v. MNR, 91 DTC 923, [1991] 2 CTC 2174 (TCC)
There must be a rational connection between the basic fact of possession and the presumed fact of possession for the purpose of trafficking. ... There is a rational connection between the fact of being a director and the failure of the corporation to withhold and pay taxes. ...
TCC
S.T.B. Holdings Ltd. v. The Queen, 2011 DTC 1118 [at at 650], 2011 TCC 144, aff'd 2002 DTC 7450, 2002 FCA 386
A copy of the caveat forbidding registration filed by STB in connection with its option related to the Khullar Property (described in paragraph 53 above) and the accompanying Certificate of Title was produced. 58. ... Earlier in the Bulletin it is stated that "the fact that the business operations of a taxpayer are of different natures, for example manufacturing and selling, does not preclude them from being the same business" if there is some connection, interlacing or dependence between the activities ...
TCC
Gagnon v. The Queen, 2011 DTC 1030 [at at 128], 2010 TCC 482
They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. 46 In my view, this is enough to dispose of the second point. ...
TCC
Radage v. The Queen, 96 DTC 1615, [1996] 3 CTC 2510 (TCC) (Informal Procedure)
In The Oxford Companion to Philosophy, under “Thinking”, the following appears: In its diverse forms — as reasoning, believing, reflecting, calculating, deliberating- thinking appears to enjoy an intimate connection with speech, but just what that connection might be is difficult to establish. ...
TCC
Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281
[9] At the outset, each party bore its own costs and expenses in connection with their respective roles under the program. More specifically, section 1 of Schedule “H” of the Agreement provided that CAIL was to pay all costs and expenses incurred in connection with issuing Points. ...
TCC
Hedges v. The Queen, 2014 TCC 270, aff'd 2016 FCA 19
I intend to interpret the words of Schedule VI-I-2(d) of the Act as written, and I interpret them as saying, in connection with dried marihuana: dried marihuana is zero-rated unless dried marihuana may, under the MMARs, be sold to a consumer without a prescription or exemption. ... The requirement under section 6(c) of the MMARs, in connection with the completion of the medical declaration, is simply that the practitioner indicate “for the purposes of determining under subsection 11(3), the maximum quantity of dried marihuana to be authorized, the daily amount of dried marihuana, in grams, and the form and route of administration that the applicant intends to use.” ...