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The following table summarizes the expenses that the Appellant deducted and those that were denied by the Minister: Expense Deducted Granted Denied Mover $1,702 $1,702 $0 Travel $131 $131 $0 Lodging $1,275 $375 [1] $900 Meals $2,601 $765 $1,836 Cleaning and repairs $8,770 $0 $8,770 Hook-up $268 $268 $0 Notary public $1,845 $1,845 $0 Transfer taxes $2.000 $2.000 $0 Total $18,592 $7,086 $11,506 [8]   Subsection 62(1) of the ITA states that a taxpayer can deduct from his/her income the amounts that he/she paid as moving expenses incurred in connection with an eligible relocation. ... He rightly pointed out the following subtlety: while paragraph 62(3)(a) of the ITA allows for the deduction of the taxpayer’s moving expenses with no real limit, paragraph 62(3)(c) of the ITA does not require such a connection with the move, but imposes a 15-day threshold: [TRANSLATION] 33   […] It should be pointed out that a more logical outcome would be reached if the ordinary meaning of the term were kept and if paragraph 62(3)(a) of the Act were interpreted as meaning that it authorizes the deducting of all travel expenses incurred for the move per se, and paragraph 62(3)(c) of the Act as meaning that it authorizes the deducting of other meal and lodging expenses incurred near the old or new residence, expenses such as those often incurred for looking for a new residence, for getting settled in a residence or for leaving a residence before the move per se. [13]   In addition, Justice Favreau ruled, in Christian, [5] that paragraph 62(3)(c) of the ITA provides no exceptions and must be respected. ...

Without this connection or link, I am simply bound by the provisions of the Minutes of Settlement and the evidence, and they provide no connection or link between the $5,000 payment and any pre-existing obligation to pay support or between the $5,000 payment and any amount of existing arrears. ...

Karnin and Alan Sugarman, and (d) all memoranda and notes in the possession of the Department of National Revenue in connection with or arising out of the foregoing, relating to the potential liability of the directors or purported directors of Déjà Vu Management Inc. under section 227.1 of the Income Tax Act. ... Karnin and Alan Sugarman, and (d) all memoranda and notes in Revenue’s possession in connection with or arising out of the foregoing, relating to the potential liability of the directors or purported directors of Déjà Vu Management Inc. under section 227.1 of the Income Tax Act. ...

—personal or living expenses of the taxpayer, other than travelling expenses incurred by the taxpayer while away from home in the course of carrying on his business.... 248 (1) "personal or living expenses” includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit.... ... See also paragraph 139(1)(ae) of the Income Tax Act which includes as "personal and living expenses" and therefore not deductible for tax purposes, the expenses of properties maintained by the taxpayer for his own use and benefit, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

In essence, the interpretation asserted by the agent for the appellant arose from an incorrect view of the provision in the Income Tax Act allowing only for adjustments in connection with the credit at issue, in connection with changes a taxpayer could find advantageous as a result of development in years subsequent to the claiming of the investment tax credit. ...

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. ...

The phrase "in respect of” is probably the widest of any expression intended to convey some connection between two related subject matters. ... In Peel (supra), the clear connection between the award in question there ($90,000) and the employment of Mr. ...

., [1985] 1 C.T.C. 2075; 85 D.T.C. 63 which involved a commissioned salesman claiming expenses incurred in connection with his employment against other income. ... Justice Walsh said at 73-74 (D.T.C. 5405):... it is constantly held that a deduction section must be strictly construed against the taxpayer, (see for example in this connection the case of Lumbers v. ...

Counsel for the respondent, among other comments noted: Damages for mental distress and punitive damages in this case are clearly in connection with the loss of the office or employment of the taxpayer. ... Horwitz in his argument had neither acknowledged nor denied that there was any direct connection, chronological or otherwise, between the “dismissal”, and the “exemplary damages” or the amount for “mental distress”. ...

The only conclusion I can reach is that the appellant views any “lump sum” payment received in connection with the termination of employment as non-taxable. ... In the present case there is no connection evident to me between the events of August 16, 1979 and the payment on September 28, 1979 (let alone as regards the subsequent negotiations). ...