Search - connection

Results 2961 - 2970 of 3266 for connection
TCC

Laliberté v. The Queen, 2018 TCC 186, aff'd 2020 FCA 97

The recognition of such expenses for tax purposes should not be affected by the fact that they were incurred during or in connection with a personal trip of the controlling shareholder. ...
TCC

Larose v. MNR, 92 DTC 2055, [1992] 2 CTC 2339, [1992] 1 CTC 2667

A similar action was brought jointly by the appellant and Claude Verreault in connection with the balance of the sale price of the buildings located at 576-578-580 Brassard Blvd. at Chambly (Exhibit 1-2). 3.06 On March 18, 1983, the Superior Court dismissed the actions for the balance of the sale price instituted by the appellant (Exhibit A-4). ...
TCC

Jayco, Inc. v. The Queen, 2018 TCC 239

I note that award was in connection with a motion in which the court struck the Reply in its entirety for failure to show reasonable grounds. ...
TCC

Poirier v. The Queen, 2019 TCC 8

(My Emphasis.) [29]   The Appellant argues that this provision refers to an “allowable rebate” and is applicable because he delivered the Rental Rebate application and supporting documentation before the Notice of Assessment denying the New Housing Rebate had been issued and the Minister should have considered it. [30]   The Appellant argues that the amount owed in connection with the denial of the New Housing Rebate is an “overdue amount” and that the Minister should have determined that the Rental Rebate as an “allowable rebate”, was payable to him and that he was entitled to same, relying on paragraph 296(2.1)(c), despite the fact that “the period for claiming the allowable rebate expired before that date.” ...
TCC

Jencal Holdings Ltd. v. The Queen, 2019 TCC 16

I cannot see the connection. I acknowledge that life insurance funded buyouts are a common feature in shareholders’ agreements. ...
TCC

SPE Valeur Assurable Inc. v. The Queen, 2019 TCC 174

Grenier and that those documents had no connection with the tax transactions. [58] The applicants also argue that, in this case, unlike in Brown, the criminal search allowed the CRA to obtain documents that it would not have obtained during the audit. ...
TCC

Callaghan v. The Queen, 2020 TCC 28 (Informal Procedure)

Several of their invoices in the year are to the Canadian Southern BBQ Association where they would bill minimal amounts simply to be able to be there and make connections- see pages 97 and 98 of the transcript. [25] Scaling up a lot would take further efforts. [26] $12,983.71 minus $1,770.68 in business use of the home for the current years. ...
TCC

Jacqueline Marriott v. Minister of National Revenue, [1991] 1 CTC 2379, 91 DTC 434

Markou had owned the subject property; he had never heard of a Joseph Marlowe in connection with this property. ...
TCC

Van Lathing & Holding Co. v. R., [1996] 2 CTC 2008, [1997] DTC 129

Van Vugt in connection with his personal farming on the Zaklan Property. ...

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