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The money was not paid for changes in or additions to the appellant’s premises or the buildings thereon or in connection with the structure of the appellant’s business. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ...

He lost one finger and part of a second finger; the remaining fingers were locked in a curled position and could not be manipulated apparently because there was inadequate nerve connections and he could not move the fingers properly. ...

Those transactions are summarized in the following table: Single Share Year Transactions Price Range 1983 24 $30,000-$46,000 1984 20 $42,000-$55,000 1985 15 $55,000-$64,000 In the same three year period, the amounts paid by RPC to retiring employees in connection with the acquisition of their respective shares were as follows: Shares Acquired Year by RPC Amounts Paid 1983 9 $33,000 to $38,000 1984 2 $38,000 to $39,000 1985 6 $50,000 to $55,000 The information in the above two tables supports the statement by Mr. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ...

., then said at page 57 (D.T.C. 6013) of his judgment: In making this statement, and in proceeding to discuss an interpretation bulletin reference to the "income-earning process" (at pp. 189-90), Wilson J.... was rejecting both the need for a causal connection between a particular expenditure and a particular receipt, and the suggestion that a receipt must arise in the same year aS an expenditure is incurred. ...

Rina Valentino in the following terms: This is to confirm that the owners of lot 163 and related subdivisions in Laval paid a commission of $30,000 to Rina Valentino in connection with the sale of the above land to 2325-6894 Québec Inc. ...

Work expended on or in connection with the property realized. If effort is put into bringing the property into a more marketable condition during the ownership of the taxpayer or if special efforts are made to find or attract purchasers (such as the opening of an office or advertising) there is some evidence of dealing in the property. 5. ...

A number of cases were cited in connection with the arm's length issue, including Peter Cundill & Associates Ltd. v. ...

In the reply to notice of appeal, the respondent alleges in paragraph 7(e) that he assumed the following fact when making the assessments for 1980, 1981, 1982 and 1983: 7 (e) In acquiring the mortgage to Great Whale Cay the appellant acquired a legal interest in the property and did not have a reasonable expectation of earning income in the form of interest in connection with the said mortgage; When deciding the fourth issue above, I described how the appellant renegotiated some important terms of the Carstairs mortgage. ...