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Results 2661 - 2670 of 3280 for connection
TCC

McKellar v. The Queen, 2007 DTC 1007, 2007 TCC 266

Bernick had described to him his wish to invest in a long term international bonds off-shore and asked the Appellant if he had any connections in the Bahamas. ...
TCC

Nauss v. The Queen, 2005 DTC 1370, 2005 TCC 488 (Informal Procedure)

The agent for the appellant adduced evidence of other expenses incurred in connection with the sale of the property. ...
TCC

Mensah v. The Queen, 2008 DTC 4358, 2008 TCC 378

She traveled extensively throughout the world in connection with her work and was reimbursed by Dalhousie for her expenses ...
TCC

Dwyer v. The Queen, 2001 DTC 725 (TCC)

Though the same process, he obtained documentation maintained by National Trust in connection with the bank accounts of the Appellant and his wife. [13]          On March 31, 1992, officials of Revenue Canada executed search warrants at the residence of Mr. and Mrs. ...
TCC

Laramee v. The Queen, 2007 DTC 1723, 2007 TCC 635

  [23]     The Respondent argues that none of the documents in connection with the golf course project indicate any intention on the part of Mr. ...
TCC

Martin v. The Queen, 2009 DTC 1251, 2009 TCC 152 (Informal Procedure)

In connection with accounting clients, review engagements, and clients for whom the Seller's services consist in preparing income tax returns, but not including special mandates, the Purchaser agrees to make quarterly payments to the Seller, the amount of which shall be 20% of the fees collected. ...
TCC

Boston v. R., 98 DTC 1124, [1998] 1 CTC 2217 (TCC)

Although the Appellant had strong connections with Canada because his wife continued to live in the family home in Edmonton, and he had three adult sons living in Canada, the fact is that he did not come back to Canada at all in 1989 or 1991 and returned to Canada for only 14 days in each of 1990 and 1992. ...
TCC

Démolition A.M. de l'est du Québec Inc. v. MNR, 93 DTC 889, [1993] 2 CTC 2447 (TCC)

Justice Reed elaborated on the connection that exists between the two tests analyzed by Judge Brulé in that case. ...
TCC

Trieste v. The Queen, 2012 DTC 1125 [at at 3133], 2012 TCC 91, aff'd 2012 FCA 320

Considering all the facts before me, his connections with the United States were weak when compared to his settled routine in Canada. ...
TCC

Children's Clean Air Network Society v. The Queen, 2013 TCC 352 (Informal Procedure)

APPENDIX A   Section 123:   “supply”   means, subject to sections 133 and 134, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition;   …   “taxable supply”   means a supply that is made in the course of a commercial activity;   …   “commercial activity”   of a person means   (a)     a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,   (b)     an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and   (c)      the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;   135.   ...

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