Search - connection

., the absence of any connection between these items of evidence and the Appellant's arguments make any conclusion favourable to the Appellant virtually impossible. ...

In Canada that confidentiality is required, in circumstances such as the present, by subsection 241(2) of the Income Tax Act which states that no official shall be required in connection with any legal proceedings to testify as to information obtained on behalf of the Minister for the purposes of the Act. ...

Penalties were imposed for the taxation years 1992, 1993, 1994 and 1995 in respect to the Appellant's understatement of his income in those years. [3]      The Appellant was also reassessed for GST for the reporting periods from September 1, 1991 through to August 31, 1995 in connection with the unreported business income arising out of the Minister's net worth assessment for this period. ...

His brother Michel never lived in the house, and it is alleged that he did not pay any money in connection with it. ...

    [43]     I have already dealt with the Appellant's responsibility regarding the collection and remittance of the GST in connection with the croupiers' services. ...

Everything he did was in connection with the business of the Appellant. ...

I find the majority of his work time was spent in connection with his employment activity. ...

He had a GST registration number from 1991 in connection with his public accounting practice. ...

The purpose test was applied on a subjective basis in Mattabi Mines to reject the notion that there had to be a casual connection between the expenditure and the income. ...

Fewer than 100 taxpayers, he said, had appealed to the Tax Court of Canada. [9]      The investigator also revealed that a certain number of donors who had claimed tax credits for substantial amounts pleaded guilty to charges brought against them under section 239 of the Act in connection with the scheme. ...