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He stated that his telephone and travel expenses in connection with this legal matter and the examination of new real estate prospects totalled $7,047.83 and that he had agreed with the Department of National Revenue to abandon half of that claim, testifying that he understood the Department was going to allow the remaining amount of $3,524. ... Counsel submitted that if the Appellant had sued for rent the legal expenses in connection therewith may have been deductible but that this was a foreclosure action dealing with the mortgage which he said was capital in nature. ...

In this connection, the Appellant asserted that there were three reasons justifying his decision. ... In this connection he only said that he was hoping that interest rates on mortgages particularly would go down. ...

Wayne Shurtliff’s appeal involves the inclusion in his income of $5,036.62 received from his employer, Petro Canada, as an incidental moving expense allowance given in connection with his relocation from Taylor, British Columbia to Port Moody, British Columbia. ... This Allowance is intended To Offset Items Such as (But Not Limited to) The Following: • post office change of address; • lifting, relaying or alteration of carpets and linoleum; ° new carpets, rugs and linoleum; • alterations to drapes, including associated hardware and material required to complete alterations; • new drapes and curtains, and other items of furnishing; ° alterations to furniture; ° storm doors and windows, garden hose, tools; • adjusting and/or installing radio and TV antennas, cable and telephone; • deposits of utilities and service; • painting and decorating; • personal club and association memberships; ° registration of motor vehicles and operator’s licences; • hudac fee and water meter installation; • house inspections, engineering studies, etc.; • vaccination of pets; • additional in-transit insurance requirements; ° cleaning services at former and/or new residence(s); • pet kennels and interim lodging/boarding due to some hotel-motel regulations; • pet travel carriers, sedation and veterinary costs; • babysitting, alcohol, entertainment and dry-cleaning costs while house hunting or in temporary accommodation; ° connection and disconnection of telephone, and cable services; • costs associated with extermination or fumigation; • dissembling and assembling water beds and garden and patio furniture, pool tables, storage cabanas, swing sets, play houses, swimming pool and other speciality services; • removal and installation of valence boxes, curtain rods, wall hooks. clocks, and wall mirrors: ° costs of altering locks; • non-cancellation of fees such as insurance and local clubs and associations; ° tuning pianos; • photocopy or transmittal costs for transcripts of academic records for employee, spouse and children; • long distance telephone calls related to purchase or sale of home while in temporary accommodation; ° gasoline costs while in temporary accommodation; • exclusive use of van and transportation of abnormal household items such as lumber, building products, firewood, trees, livestock, farm equipment, equipment for special use in a non-Petro-Canada business enterprise, or other abnormal items of substantial weight not normally part of a household move; • extra pickup and delivery charges; and * charges associated with special transport treatment of household plants, frozen goods and pets. ...

., as amended (the Act), for the appellant's 2013 taxation year. (2) When filing his income tax returns for the 2013 taxation year, the appellant reported the following amounts: • Gross professional income $76,765 • Professional expenses (principal residence) $5,336 • Other employment expenses $45,081 • Refundable medical expense supplement $847 (3) Under the June 20, 2019, reassessment, the Minister disallowed the following expenses: • Other employment expenses $45,081 • Professional expenses (principal residence) $1,244 • Refundable medical expense supplement $847 (4) In addition, the Minister allowed an $11,415 deduction for the cost of a motor vehicle which was included in other employment expenses. (5) The $33,666 balance of the other employment expenses were legal fees incurred by the appellant in connection with the dissolution of the Collin Paré partnership, a firm of bailiffs, of which the appellant was one of the two partners. (6) On September 14, 2017, the Honourable Mr. ... As a result, the normal reassessment period ended on May 8, 2017. (8) According to the appellant, several Canada Revenue Agency (the CRA) officers had access to his file in connection with the challenge to the Notice of Assessment for the appellant's 2012 taxation year, and they had all the time needed to reassess the income tax return for the 2013 taxation year, which included the same expense claims as those for 2012, including the legal fees. (9) The appellant also relied on the fact that, in his ruling, Tardif J. indicated that the CRA was not accusing him of having committed any fault and did not find that he had made any misrepresentation attributable to neglect in its record. (10) The appellant pointed to the fact that he had reported all his income for the 2013 taxation year and that his accountant at the time had made a simple clerical error in claiming his expenses under the "other employment expenses" line item. (11) The appellant maintained that when he filed his income tax return, he did not have any bad intentions, make any misrepresentation due to carelessness or wilful default, or act in a fraudulent or negligent manner. (12) On the other hand, the respondent alleged that the appellant made a misrepresentation attributable to neglect, carelessness or wilful default when filing his income tax return or providing information for the 2013 taxation year. ...

And also, that in working for the Durham Board of Education, after her move from the Carlton Board of Education in Ottawa, her work was characterized by being assigned to various schools within that district from time to time, and accordingly, therefore, nothing had changed. 11 The income earned, in addition to the employment income of the appellant as a teacher during those years and the rental income, apparently came from sources including assisting her father in connection with probate of her stepmother's estate for which she received some reimbursement, also in the form of expenses and in attempting to pursue a writing career, and in 1993, earning income as a consequence of doing tutorials from out of her home, and also travelling on some instances to visit the students that she was tutoring. 12 There was no record or log or document capable of substantiating any source for this particular business, and in all probability, on the evidence before me, whatever sums received by her for helping out in family matters were reimbursements only of travel expenses or other related expenses or were ex gratia payments and were not received by her in the context, at all, of business. 13 Within the definition of business that we know from recent jurisprudence from the Federal Court of Appeal, having in effect revisited the Supreme Court of Canada case of Moldowan v. ... And that sampling indicated that in almost every occasion those items would not at all be properly deductible in any event because they were not connected with the production of income, or if a causal connection could have been found, they were not reasonable at all. 15 An example was attempting to write off a trip to the United States, to the Province of New Brunswick and to Great Britain in order to do some research for a forthcoming book from which there has not been any revenue generated, nor is there any proof that there is a reasonable expectation even now in the future, in 1997, as opposed to those years in question. 16 The function that I exercise is this. ...

In connection with this matter, counsel for the appellant advised the Court in the course of the examination in chief of Mrs. ... Expenses in the amount of $134 covered by cheque no. 2111 in the foregoing amount in connection with a trip to Toronto. 3. ... Expenses in the amount of $466 in connection with a trip in 1986 to Philadelphia. 7. ...

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.]   In order for the retiring allowance provision to have real meaning, however, some limit must be placed on the ambit or scope of the required connection between a receipt and a loss of employment. ...

(“Blue Hill”) was the promoter of an unregistered tax shelter in connection with the sale to prospective purchasers of an interest in Mineral Claims (“Claims”) owned by Blue Hill. [2]              In 2002, Blue Hill and each of the appellants, plus other investors, entered into a separate Option Agreement and a separate Consulting Services Agreement (the “Agreements”). ... Analysis Tax Shelter [28]         A tax shelter contained in section 237.1 refers to “any property” with the requisite condition that statements or representations must be made in connection with the assumed acquisition of the property in advance of the actual purchase by a prospective purchaser to constitute a tax shelter. ... Barnscher’s representation that an amount- four times of their out-of‑pocket payment- would be deductible for tax purposes in computing income, was made in the context of an assumed acquisition of the property to prospective investors in advance of the acquisition of, and connection with, the property. ...

Lori Bruce was elected to give evidence on their behalf and it was agreed that her evidence would be representative of each of their situations. [3] The Company and the Intervenors each have appealed the determination of the Minister of National Revenue (the "Minister"), made on his behalf by the Chief of Appeals Division at Edmonton, dated February 3, 1997, that for the period January 1, 1995 to May 31, 1996, the Intervenors were employed in connection with a hairdressing establishment, of which none of them was the owner or proprietor. ... (d) employment of a person in connection with a barbering or hairdressing establishment, where that person (i) provides any of the services that are normally provided therein, and (ii) is not the owner or proprietor thereof;" [9] At first blush, one might consider that use of the word employment would again connote an employer/employee status as opposed to that of an independent contractor. ... If they are not employees in that strict sense, they are not generally included unless they fall within one of the additional classes of business activity set out in the regulations. [15] If I might paraphrase Regulation 12(d) for a moment, it is clear that if the Intervenors are: a) carrying on a business activity in connection with a hairdressing establishment, b) provide the services that are normally provided therein, and c) they are not the owner or proprietor thereof their work is included in the scheme as "insurable employment". ...

He maintains the expenses were incurred wholly in connection with the repairing of the damages and as such are deductible. ... The nature of the expenses are primarily in connection with the flooring (approximately $13,000) and painting (approximately $5,000). ... Raegele's business continued until the last of the repair expenses were incurred, I have no difficulty in finding that such expenses relate to a property maintained in connection with a business carried on for profit. ...