Search - connection
Results 2951 - 2960 of 3266 for connection
TCC
McDavid v. The Queen, 2014 TCC 112
[21] The auditor disallowed this advertising expense because she saw no connection between the expense and income earned by the appellant as a truck driver for QCI. ...
TCC
9028-0157 Québec Inc. v. The Queen, 2014 TCC 61
Lavoie have no connection with the deposits added to Mr. Lajeunesse’s income ...
TCC
2411-3250 Québec Inc. v. The Queen, 2013 TCC 272
The Queen, 2010 TCC 55, [2010] G.S.T.C. 13, where the suppliers used names and registration numbers belonging to corporations with which they had no connection. ...
TCC
Sugnanam v. The Queen, 2013 TCC 189 (Informal Procedure)
[25] Personal and living expenses are defined in section 248 to include: (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 common-law partnership or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, ...
TCC
Foote v. The Queen, 2017 TCC 61
Foote’s accounts’ positions in connection with each conversation with Mr. ...
TCC
Boisvert v. The Queen, 2016 TCC 195
The concept of a business is defined in section 123 of the ETA: "business" includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment. [59] A commercial activity is defined as follows in section 123 of the ETA: commercial activity of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. [60] The law is well settled: the illegal sale of drugs constitutes a commercial activity and that the resulting cannabis supplies are considered to be taxable supplies for GST purposes. ...
TCC
Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)
Since this prosthesis/appliance is assembled and installed in the dental chair at the dental clinic in connection with other diagnostic services, the installation of an appliance is an “institutional health care service”, as defined in paragraph (b) of section 1 of Schedule V, Part II. ...
TCC
Abenaim v. The Queen, 2017 TCC 223
Powers of court (3) In connection with an application under this section, the court may make any interim or final order it thinks fit including, without limiting the generality of the foregoing, (a) an order restraining the conduct complained of; (b) an order appointing a receiver or receiver-manager; (c) an order to regulate a corporation’s affairs by amending the articles or by-laws or creating or amending a unanimous shareholder agreement; (d) an order directing an issue or exchange of securities; (e) an order appointing directors in place of or in addition to all or any of the directors then in office; (f) an order directing a corporation, subject to subsection (6), or any other person, to purchase securities of a security holder; (g) an order directing a corporation, subject to subsection (6), or any other person, to pay a security holder any part of the monies that the security holder paid for securities; (h) an order varying or setting aside a transaction or contract to which a corporation is a party and compensating the corporation or any other party to the transaction or contract; (i) an order requiring a corporation, within a time specified by the court, to produce to the court or an interested person financial statements in the form required by section 155 or an accounting in such other form as the court may determine; (j) an order compensating an aggrieved person; (k) an order directing rectification of the registers or other records of a corporation under section 243; (l) an order liquidating and dissolving the corporation; (m) an order directing an investigation under Part XIX to be made; and (n) an order requiring the trial of any issue. ...
TCC
Chao v. The Queen, 2018 TCC 72 (Informal Procedure)
Artist shall comply with all directions, requests, rules and regulations of Producer in connection with Artist’s services hereunder, and shall perform such services in a diligent manner. 2. ...
TCC
CIBC World Markets Inc. v. The Queen, 2018 TCC 103, rev'd 2019 FCA 147
Certain services are provided by WMI to CIBC in connection with CIBC’s activities carried on at its non-resident branches. [2] Within reporting periods ending in 2008 through 2013, WMI claimed input tax credits (“ITCs”) on expenses allocable to services (the “exported services”) supplied by WMI to CIBC relating to activities carried on at CIBC’s non-resident branches. ...