Search - connection

Also, there was no dispute about the expenses incurred in connection with the property management business conducted by the Appellant Gurdip Gill. ... The Appellant asserted that a small shop, in connection with this process, sells about 4,500 cards per month. ... Analysis [38] The central issue in the present case is whether the Appellant is entitled to the deduction of expenses made or incurred in connection with the greeting card operation. ...

Perricelli, Cuthbert and Lishman in connection with these matters. Firstly, Mr. ... Lishman in connection with the Niagara Credit Union and the Company's annual returns diminish the weight of those factors as determinative of Mr. ... The Respondent argued, of course, that given his financial connection and consequent ability to influence management, Mr. ...

Rolland Bastien has no connection with the Pointe‑Bleue reserve, other than the fact that he has an account at the Caisse populaire de Pointe‑Bleue.   30.               ... the investment income's connection to the reserve (residence, source of income, etc.); 2.  ...   [45]      Lastly, we must determine if the Caisse's activities have a connection to the reserve. ...

Also, there was no dispute about the expenses incurred in connection with the property management business conducted by the Appellant Gurdip Gill. ... The Appellant asserted that a small shop, in connection with this process, sells about 4,500 cards per month. ... Analysis 38 The central issue in the present case is whether the Appellant is entitled to the deduction of expenses made or incurred in connection with the greeting card operation. ...

  [1]    This appeal from an income tax assessment for the 2002 taxation year involves a claim to deduct $1,498.00 in legal fees paid to a lawyer in connection with certain disciplinary proceedings taken against the appellant and $2,440.39 in legal fees incurred to obtain a patent ... Kaushik stated that he paid $2,440.39 in 2002 to the firm of patent lawyers Bereskin & Parr to obtain the U.S. patent and that in 2003 and 2004 he paid legal fees of $6,404.85 and $2,374.27 respectively in connection with the Canadian patent application. ...

He had initially retained the services of a lawyer in connection with this litigation, but later on had to continue the legal proceedings without the assistance of counsel because he could not afford the resulting expenditure. [5]      The Appellant suffered a major depression in 1998. ... In this connection, it has been held in the case of Partanen v. R., [1998] 2 C.T.C. 2941, that the filing of a certificate is a prerequisite for obtaining the tax credit established by section 118.3 of the Income Tax Act. ...

The only issue is whether there is a sufficient connection between Ms. ...   [11]          In all of these circumstances, the evidence does not support the conclusion that there was a sufficient connection between Ms. ...

Groscki's expenses in connection with travel and bad debts. I have been satisfied by Mr. Groscki's evidence that his extensive travel requirements, in connection with his work as a C.A., are more properly reflected in his claim than the auditor's and appeals officer's adjustments. ...

(a)         was employed by a person who was a specified employer,... and            (b)          performed all or substantially all the duties of the individual's employment outside Canada:                         (i)          in connection with a contract under which the specified employer carried on business outside Canada with respect    to;                                     (A)        the exploration for... petroleum,...                                     ... Prescribed activity is found in Regulation 6000 which says simply, for the purpose of the clause I just read:... a prescribed activity is an activity performed under contract with the United Nations. [5]      There was no evidence that this work was in connection with a contract with the United Nations. ...

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. ...