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Results 2681 - 2690 of 3271 for connection
TCC
Charron v. MNR, 87 DTC 98, [1987] 1 CTC 2135 (TCC)
In that connection, he quoted from the book Interprétation des lois by Professor Pierre André Côté (para. 4.02(18)) at page 214. ...
TCC
Leung v. MNR, 91 DTC 1020, [1991] 2 CTC 2268 (TCC), rev'd 93 DTC 5467 (FCTD)
Leung said Yeun had "connections" in China, had tried to sell for Eastern but was not successful. ...
TCC
Kaiser v. The Queen, 95 DTC 13, [1994] 2 CTC 2385 (TCC)
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. ...
TCC
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)
The relevant portions read as follows: We are writing to confirm the agreement we have reached in connection with the exchange of densities between parcels of land which we respectively own having frontages on King Street West. 1. ...
TCC
2993678 Canada Inc. v. M.N.R., docket 96-2155-UI
In that connection, Mr. Pronovost admitted that he had not invested anything in the grocery store, but he said that he would not have been entitled to the profits if the store had generated any. [20] Decisions on expenses were always made by Mr. ...
TCC
Evans v. The Queen, docket 97-2588-IT-I (Informal Procedure)
(vii.1) reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment,... ...
TCC
Ruland Realty Ltd. v. The Queen, docket 96-456-IT-G
Reasons for Judgment Bowie, J.T.C.C. [1] 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. ...
TCC
Immeubles Chal Inc. v. The Queen, docket 96-1172-IT-G
Erich Klein, Revisor [1] Furlong report, section 2.7, p. 23 et seq. [2] Exhibit A-9 says "Coin du Pare-Brise". [3] See Exhibits A-8 and A-9. [4] See Exhibits A-8 and A-9. [5] See Furlong report, pp. 31 and 32. [6] See in this connection two decisions referred to by counsel for the appellant: Immeubles Polaris (Canada) Ltée c. ...
TCC
Gestion B. Dufresne Ltée v. The Queen, docket 96-3882-IT-G
If that had been the case, a connection by marriage could not have been established between Mr. ...
TCC
Great-West Life Assurance Co. v. The Queen, docket 96-3525-IT-G
Canadian Investment Fund (CIF) The CIF is intended to identify the dollar value of the pool of property that is considered to be used or held in connection with the Canadian business of the insurer. [4] In the transcript of his evidence, from pages 106 to 109. [5] .5% management fee X GWLP receivable from GWL of $49,709,601 = $248,548. [6] The interest calculation on a demand note of $124,500,000 issued by GWLP to GWL in December 1988. ...