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Both of the latter terms include the phrase “ qualified activities". “ Qualified activities” is defined to mean, inter alia... all other activities that are performed in Canada directly in connection with manufacturing or processing (not including the activities listed in subparagraphs 125.1 (3)(b)(i) to (ix) of the Act) in Canada of goods for sale or lease... ...

The Home Carrier shall also be responsible for billing its customers for, and remitting to, the Federal Government all federal excise tax that may be due in connection with the service being billed by it to its customers. ...

For example, certain administrative activities-- such as the collection of amounts by a bank in connection with a loan which was issued by the bank and the mailing out of monthly statements by that bank-- cannot really be separated from the service of providing the loan itself. ...

.: The issue in this appeal is whether the Appellant, in computing its income under the Income Tax Act (the Act) for the 1990 taxation year, was entitled to deduct an amount of $26,089,145 as a writedown of deposits on land for development, including preliminary development costs expended in connection therewith. ...

In consideration of the return of the said funds and promissory note to me, I hereby release the four general partners from any liability to me in connection with the partnership. ...

  (1)        Notwithstanding paragraphs 18(1)(a), (b) and (h), in computing a taxpayer’s income for a taxation year from a business or property, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto:   …   (p) Bad debts – the total of               (i)         all debts owing to the taxpayer that are established by the taxpayer to have become bad debts in the year and that have been included in computing the taxpayer’s income for the year or a preceding taxation year; and   Minister’s Position   [10]          In reassessing the Appellant, the Minister disallowed a bad debt deduction under subparagraph 20(1)(p)(i) on the basis that the loss in connection with the promissory note was capital in nature [3]. ...

Generally, a person who is experienced in business and financial matters is likely to be held to a higher standard than a person with no business acumen or experience whose presence on the board of directors reflects nothing more, for example, than a family connection. ...

In that connection, he quoted from the book Interprétation des lois by Professor Pierre André Côté (para. 4.02(18)) at page 214. ...

Leung said Yeun had "connections" in China, had tried to sell for Eastern but was not successful. ...

Carlton Bank, [1899] 2 Q.B. 158, Lord Russel of Killowen, C.J. said at page 164: The duty of the Court is, in my opinion, in all cases the same, whether the Act to be construed relates to taxation or to any other subject, namely to give effect to the intention of the Legislature as that intention is to be gathered from the language employed having regard to the context in connection with which it is employed. ...