Search - connection

Canada, 94 DTC 1510, the connection between the lending activity and the taxpayer’s ordinary business was clearly evident. ...

I have trouble seeing a connection between that fact and the existence of malicious intent to deceive the Minister. ...

McGrath as a medical expense pursuant to paragraph 118.2(2)(1.91), notwithstanding 75% of her time was spent in connection with the primary education. ...

X said that he had received a cheque for $160,000 in connection with the sale of the building on Sainte-Élisabeth Street in 2003. [7] However, the appellant demonstrated, on a balance of probabilities, that the amount received for the building was $52,137.30 and not $160,000. ...

He did not reject the approach; essentially, he testified about the connection between the reliability of the sample data and their quality and quantity ...

  [130]    The connection between remuneration paid and services rendered enables employers to deduct remuneration paid and requires employees to be taxed on it. ...

  “ Government Property ” means all materials, parts, components, specifications,  equipment, software, articles and things supplied to the Contractor... for the purposes of performing the Contract and anything acquired by the Contractor in any manner in connection with the Work the cost of which is paid by Canada under the Contract and, without restricting the generality of the foregoing, includes Government Issue as defined in the Defence Production Act, R.S.C. 1985, c. ...

  [80] The facts have failed to make the connection between the Appellant and the middle class level. ...

The only connection the advances referred to in those enactments have to the payments made to the Appellant is found in paragraph 4(6)(b) of the GECA which provides for accountable advances being made from the Consolidated Revenue Fund to the provincial authority administering the workers’ compensation benefits awarded under the GECA. ...

.-- the amount, if any, by which (i) the total of all amounts (other than … amounts received in respect of, in the course of or by virtue of an office or employment) received by the taxpayer in the year, each of which is an amount received by the taxpayer as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer (other than a prescribed prize), exceeds (ii)  the taxpayer's scholarship exemption for the year computed under subsection (3);                                                       [Emphasis added]   [31]     For taxation years after 2005, subsection 56(3) of the Act provides for a full exclusion from income of scholarships, fellowships, and bursaries where these amounts are received in connection with an individual's enrolment in an educational program in respect of which the education tax credit may be claimed. ...