Search - connection

I suggest that this is what is meant by “in connection with the manufacturing and processing... of goods...” referred to in Regulation 5202 — “qualified activity”. ...

In my view, this term does no more than refer to a practical approach for determining certain questions that arise in connection with ‘trading cases’ but there is no principle of law that is represented by this tag.” ...

Counsel for the Minister notes that while an interpretation of the Agreement may afford the possibility of some connection between the six-month formula and the retention by the firm of the deceased’s files, the same is nebulous and further that there is an absence of an accounting foundation as to any known or ascertainable amount of work-in-progress. ...

In this connection he received a salary and was entitled to earn professional income from his medical practice. ...

“Personal or living expenses’’ — “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. 4.02 Cases at Law The cases at law to which the Court was referred are: 1. ...

The only thing we can agree to is that the settlement puts a definite end to the litigation between the parties in connection with the facts subject to judicial control. ...

However, unlike the taxpayers’ situation in Tonn, supra, there was a definite connection between the appellant’s hobby of woodworking, his expertise in the area of being able to construct and operate the 2-axis cutting machine, and the business activity he chose to pursue. ...

At page 256 the following is stated: When the material facts of the matter are examined, one finds that what transpired in 1955 and 1956 was simply this: Appellant’s numerous business connections, plus his own experience and capability, resulted in many and often large commissions being earned by him. ...

Appeal allowed. 1 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) Liée c. ...

Apart from the gathering of raw data, all other work was done in Canada and was substantially of the same nature as that carried out in connection with the Whale and Oldsquaw Projects. ...