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TCC

Docherty v. The Queen, 2003 TCC 754

From 1990 to 1995, the Partnership recorded expenses in connection with the project being fees billed by Pruefer in excess of $11 million (the "Expenses"). ... He also attempted to obtain certain Canadian Tire property though that property deal never concluded. [37]     Apart from pursuing the lawsuit from 1993 to 1996, there was little evidence of other activity in connection with the Multi-Use Facility Project until 1997. ...
TCC

Fournier c. La Reine, 2004 TCC 786 (Informal Procedure)

(admitted) g)          In connection with the audit conducted for the period from April 1, 1996, to June 30, 2000, the Appellant was unable to establish, using documentary exhibits, that the motor vehicle had been used exclusively for his commercial activities. ... (no knowledge) u)          The Appellant had claimed input tax credits for expenditures that had no connection to his commercial activities. ...
TCC

Sandhu v. M.N.R., 2003 TCC 75

The appellant responded that she could not remember paying any fines or administrative penalties in connection with any investigation. ...   [19]     I wish to deal with some evidence as it related to administrative penalties apparently imposed by HRDC or CCRA relating to certain matters investigated in 2000 or 2001 pertaining to events occurring during those years and perhaps having a connection with the 1998 and 1999 growing seasons. ...
TCC

S&F Philip Holdings Ltd. OP Sooke Harbour v. M.N.R., 2003 TCC 384

In said decisions, the Minister decided certain amounts of employment insurance (EI) premiums and Canada pension plan (CPP) contributions were owing in connection with services performed for the appellant in the 1998 and 1999 taxation years by the individuals listed on Schedule A attached to each Reply to the Notice of Appeal (Reply) ... The Queen [1983] 1 S.C.R. 29, held that the words, “ in respect of” are words of the widest possible scope of any expression that is intended to convey a connection between two related subject matters ...
TCC

Marathon Electric Ltd. v. M.N.R., 2003 TCC 714

Sexton J.A. did not deal with the elaborate operational infrastructure of Precision Gutters since that was considered to have been a separate business whose breadth and level of responsibility and financial connection with the end user was distinct from the business aspect of the installation process- in the narrow sense- as it applied to the installers ... Agreeing to work at $15 per hour in connection with any future contracts Marathon might obtain, does not seem to be consistent with what one would expect from an entrepreneur operating his own electrical contracting business ...
TCC

Republic National Bank of New York v. The Queen, docket 96-2492-GST-G

BELCOURT and RNB shall cooperate and work together in connection with any such negotiations and settlement, it being understood that any final decision with respect to payment of any such claim shall be made by RNB. 4.04 Any funds required in order to make the payments contemplated by this Article 4.00, and all costs, expenses and fees related thereto, shall be financed by RNB ("TAKE-OUT FINANCING") and, until such time as RNB is declared or otherwise becomes owner of the PROPERTY and sells forty-nine point nine percent (49.9%) of its interest in the PROPERTY to BELCOURT (as provided below), the aggregate of all such payments (as well as the advances described at Section 7.04 below) shall be added to and be deemed to form part of the RNB LOAN. [14] On February 4, 1991 (the agreement having been executed on February 1, 1991), title to the property was transferred from the debtor to the appellant (Exhibit A-7) by way of a voluntary dation en paiement pursuant to the Giving in Payment Clauses contained in the various Deeds of Loan between Yarkon and Yorkville (registered on October 31, 1986, June 8, 1988 and November 20, 1989), and in the Deed of Loan between the appellant and Yarkon registered on November 20, 1989, and pursuant to the 60-day notice registered on November 14, 1990. ... The price to be paid by MacLean in the event that he did exercise the option was the total of the balance of loans owing to Yarkon and the appellant under the different Deeds of Loan (notwithstanding the deemed payment under the voluntary cession) and the aggregate of the following amounts plus interest:- the amount paid by the appellant to Entreprise Federet Ltée ($945,0000);- all amounts paid by the appellant for privileges registered against the property;- all amounts expended by the appellant to maintain, improve and proceed with the construction or operation of the property;- all arrears of interest owed by the debtor to Yarkon and the appellant under the different Deeds of Loan;- all costs, expenses, disbursements and professional fees incurred by the appellant and Yarkon in connection with any of the foregoing payments in order to protect their rights in the property. [16] Mr. ...
TCC

OSFC Holdings Ltd. v. The Queen, docket 97-225-IT-G

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. ... Wu, [17] Strayer J.A., in 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

Haas Estate v. The Queen, docket 98-1768-IT-G

The Courts reasoning is supported by Article 31 of the Vienna Convention On The Law of Treaties. 31(2) provides that for the purpose of the interpretation of a treaty, the context is comprised of the test, including its preamble and annexes, any agreement relating to the treaty which was made in connexion with the conclusion of the treaty, and any instrument which was made by one or more parties in connexion with the conclusion of the treaty. ...
TCC

General Motors Acceptance Corp. of Canada Ltd. v. The Queen, docket 97-2864-IT-G

The common law, however, has no such requirement: if there is preceding authority to act for the principal, the rules so far set out, other than those as to ratification, will apply despite the fact that the existence of the principal, or his connection with the transaction, is unknown to the third party. Where his existence or connection with the transaction is not known, the principal is referred to as undisclosed and the rules then applicable are referred to as the doctrine of the undisclosed principal, which can be regarded as a unique feature of common law. [74] The Civil Code also contemplates that the mandatary need not disclose the identity of his or her mandator but if the mandatary acts in his or her own name, the mandatary is liable to the third person. [24] [75] The two-cheque system was in effect in late 1988. ...
TCC

Chabot v. The Queen, docket 96-4548-IT-G

The respondent therefore requests that the appeals be dismissed (except, with respect to the 1993 taxation year, as regards an amount of $100 donated to another charity—having no connection with the instant case—which should have been considered in computing the credit for charitable donations allowed to the appellant for that year). ... The appeal from the assessment made for the 1993 taxation year is allowed and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the appellant is entitled to an amount of $100 donated to another charity (having no connection with the instant case) which should have been taken into account in computing the credit for charitable donations granted to the appellant for that year. ...

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