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Results 2801 - 2810 of 3271 for connection
TCC

Ambroise Dupont v. Minister of National Revenue, [1990] 2 CTC 2071

But was it the company's intention when it paid the severance allowance to provide compensation for the unjust dismissal or was it in connection with previous services?” ...
TCC

Charles-Émile Huet, Robert Dufresne, Nelson O'CONNOR and Antonin Giasson v. Minister of National Revenue, [1990] 2 CTC 2245, 90 DTC 1792

In this connection counsel referred me to the statement of Ritchie, J. of the Supreme Court of Canada in A. ...
TCC

Roger Lachapelle v. Minister of National Revenue, [1990] 2 CTC 2396

As in Meisels, the Court pointed out that no direct connection could be drawn between these outlays and the earning of business income. ...
TCC

Moses Greenstone Estate v. Minister of National Revenue, [1990] 1 CTC 2112, 90 DTC 1001

Part of this letter reads as follows: As executor, his duties amongst others consisted of: a) determining the names and addresses of those persons beneficially entitled to the estate and notifying them of their interest; b) determining the full nature and value of the assets of the deceased and compiling a list of them; banking, (deposits and making cheques) c) employing an accountant to advise in the administration of the estate and assisting wherever necessary; (investment of Estate assets) d) determining the debts owing to and by deceased and arranging for payment of them; e) contesting/settling debts, if any are in doubt; f) determining the income tax liability of the deceased; and of the estate; paying any tax owing; obtaining an income tax clearance in respect of the estate in compliance with income tax law; g) distributing assets of the estate “in specie”, as the will directs, or, alternatively, if there is discretion, to convert into money and distribute them among those beneficially entitled thereto; h) accounting to the beneficiaries, and the court, if required to do so, for all actions in connection with the administration of the estate; He charged the Estate $12,500 as compensation for his services based upon the amount of time which he spent on Estate business; during this period, the Estate had $24,943 of taxable revenue. ...
TCC

Patricia M. Fraser, Ernest J. Kreiger and Monique C. Varelas v. Minister of National Revenue, [1989] 2 CTC 2443

During the period from 1973 to 1985 the precise role and functions of Marlowe-Yeoman and Gulf Investments and the relationship between these two entities in connection with the operations of the G.M.S. are not easy to determine. ...
TCC

Les Entreprises De Pipe-Line Universel Ltee v. Minister of National Revenue, [1988] 2 CTC 2002, [1992] DTC 1319

Simon's Income Tax 1964-65, Vol. 1, has this to say at page 59 in connection with the case of C./.R. v. ...
TCC

Jean Gerard Monette v. Minister of National Revenue, [1988] 2 CTC 2089, 88 DTC 1467

There need not be any connection between farming and the 'other source of income’ for a taxpayer's chief source of income to be a combination of the two sources, however, the meaning of ‘combination’ in section 31 does not mean the simple addition of any two sources of income for any taxpayer (Moldowan, op cit, page 314; D.T.C.5216). ...
TCC

Aditex Development Ltd., Shirley Anne Sykes, and Russel Boyd Sykes v. Minister of National Revenue, [1988] 2 CTC 2113, 88 DTC 1497

Sykes in connection with the meetings. Certainly Mr. Sykes did not do all the entertaining. ...
TCC

Ben Matthews & Associates Limited v. Minister of National Revenue, [1988] 1 CTC 2372, 88 DTC 1262

In the Spofforth and Prince case (supra), a firm of chartered accountants claimed in the computation of its profits the deduction of certain legal expenses paid in connection with the successful defence of one of the partners who had been charged with conspiracy to defraud the Revenue. ...
TCC

Mel-Bar Ranches Ltd. v. Minister of National Revenue, [1987] 2 CTC 2146, 87 DTC 467

That stands in considerable contrast with, as we have here, an obligation to remove all merchantable timber at an aggregate gross specified price within a short specified time in connection with and for the purpose of enhancing the efficiency of farm land use. ...

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