Search - connection

Arnold did not attempt to get the company's records during this period to clarify the information in connection with the management fee. ... Rioux in connection with salaries paid to employees. However, I draw a negative conclusion from the absence of any testimony by Mr. ... Arnold in 1996 in connection with this business. [18]          Finally, with respect to the $45,000 U.S. investment in Rockafellers, I believe Mr. ...

However since I did not permit the point to be argued I express no concluded view. [21]     Paragraphs 6(1)(a), 6(1)(b) and subsection 6(6) read as follows: 6(1)       There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable: (a)         the value of board, lodging and other benefits of any kind whatever received or enjoyed by the taxpayer in the year in respect of, in the course of, or by virtue of an office or employment, except any benefit (i)          derived from the contributions of the taxpayer's employer to or under a registered pension plan, group sickness or accident insurance plan, private health services plan, supplementary unemployment benefit plan, deferred profit sharing plan or group term life insurance policy, (ii)         under a retirement compensation arrangement, an employee benefit plan or an employee trust, (iii)        that was a benefit in respect of the use of an automobile, (iv)        derived from counselling services in respect of (A)        the mental or physical health of the taxpayer or an individual related to the taxpayer, other than a benefit attributable to an outlay or expense to which paragraph 18(1)(l) applies, or (B)        the re-employment or retirement of the taxpayer, or (v)         under a salary deferral arrangement, except to the extent that the benefit is included under this paragraph because of subsection (11); (b)         all amounts received by the taxpayer in the year as an allowance for personal or living expenses or as an allowance for any other purpose, except (i)          travel, personal or living expense allowances (A)        expressly fixed in an Act of Parliament, or (B)        paid under the authority of the Treasury Board to a person who was appointed or whose services were engaged pursuant to the Inquiries Act, in respect of the discharge of the person's duties relating to the appointment or engagement, (ii)         travel and separation allowances received under service regulations as a member of the Canadian Forces, (iii)        representation or other special allowances received in respect of a period of absence from Canada as a person described in paragraph 250(1)(b), (c), (d) or (d.1), (iv)        representation or other special allowances received by a person who is an agent-general of a province in respect of a period while the person was in Ottawa as the agent-general of the province, (v)         reasonable allowances for travel expenses received by an employee from the employee's employer in respect of a period when the employee was employed in connection with the selling of property or negotiating of contracts for the employee's employer, (vi)        reasonable allowances received by a minister or clergyman in charge of or ministering to a diocese, parish or congregation for expenses for transportation incident to the discharge of the duties of that office or employment, (vii)       reasonable allowances for travel expenses (other than allowances for the use of a motor vehicle) received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling away from (A)        the municipality where the employer's establishment at which the employee ordinarily worked or to which the employee ordinarily reported was located, and (B)        the metropolitan area, if there is one, where that establishment was located, in the performance of the duties of the employee's office or employment, (vii.1)    reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment, (viii)       such part of the total of allowances received by a person who is a volunteer fireman from a government, municipality or other public authority for expenses incurred by the person in respect of, in the course of, or by virtue of the discharge of the person's duties as a volunteer fireman, as does not exceed $500, or (ix)        allowances (not in excess of reasonable amounts) received by an employee from the employee's employer in respect of any child of the employee living away from the employee's domestic establishment in the place where the employee is required by reason of the employee's employment to live and in full-time attendance at a school in which the language primarily used for instruction is the official language of Canada primarily used by the employee if (A)        a school suitable for that child primarily using that language of instruction is not available in the place where the employee is so required to live, and (B)        the school the child attends primarily uses that language for instruction and is not farther from that place than the community nearest to that place in which there is such a school having suitable boarding facilities, and, for the purposes of subparagraphs (v), (vi) and (vii.1), an allowance received in a taxation year by a taxpayer for the use of a motor vehicle in connection with or in the course of the taxpayer's office or employment shall be deemed not to be a reasonable allowance (x)         where the measurement of the use of the vehicle for the purpose of the allowance is not based solely on the number of kilometres for which the vehicle is used in connection with or in the course of the office or employment, or (xi)        where the taxpayer both receives an allowance in respect of that use and is reimbursed in whole or in part for expenses in respect of that use (except where the reimbursement is in respect of supplementary business insurance or toll or ferry charges and the amount of the allowance was determined without reference to those reimbursed expenses).... (6)         Notwithstanding subsection (1), in computing the income of a taxpayer for a taxation year from an office or employment, there shall not be included any amount received or enjoyed by the taxpayer in respect of, in the course or by virtue of the office or employment that is the value of, or an allowance (not in excess of a reasonable amount) in respect of expenses the taxpayer has incurred for (a)         the taxpayer's board and lodging for a period at (i)          a special work site, being a location at which the duties performed by the taxpayer were of a temporary nature, if the taxpayer maintained at another location a self-contained domestic establishment as the taxpayer's principal place of residence (A)        that was, throughout the period, available for the taxpayer's occupancy and not rented by the taxpayer to any other person, and (B)        to which, by reason of distance, the taxpayer could not reasonably be expected to have returned daily from the special work site, or (ii)         a location at which, by virtue of its remoteness from any established community, the taxpayer could not reasonably be expected to establish and maintain a self-contained domestic establishment, if the period during which the taxpayer was required by the taxpayer's duties to be away from the taxpayer's principal place of residence, or to be at the special work site or location, was not less than 36 hours; or (b)         transportation between (i)          the principal place of residence and the special work site referred to in subparagraph (a)(i), or (ii)         the location referred to in subparagraph (a)(ii) and a location in Canada or a location in the country in which the taxpayer is employed, in respect of a period described in paragraph (a) during which the taxpayer received board and lodging, or a reasonable allowance in respect of board and lodging, from the taxpayer's employer. [22]     Paragraph 6(1)(a) taxes benefits that an employee enjoys qua employee. ...

(ii)            There must be a causal connection between the receipt and the loss of office or employment. The Respondent contends that Justice McWilliam's judgment clearly makes that connection, by his analysis of the income Dr. ... There is a sufficient connection between the receipt of the money by Dr. ...

Wilson were paragons of veracity. [3]      The evidence suggests there are three possible versions as to what actually transpired in 1995 in connection with the sale of the property from Ms. ... Those are all the facts directly in connection with the purported cash transaction. ... Costs in connection with the appeal are to be borne by Mr. Miller. Costs in connection with the section 174 determination, which include the three days of hearing, are to be borne equally by Mr. ...

When that commercial connection ended in January 2007, it appears that Ms. ... Bandelin to see if she might sell the tea products of Nu-Tea in connection with her spa. ... These acts of compassion indicate a strong connection between these two people. ...

Mill Counsel for the Respondent: Josée Tremblay  ____________________________________________________________________   ORDER           The motion of the Appellant for an Order directing the Respondent to provide particulars is allowed in part, and the Respondent is ordered:   (a)               to provide details of any convictions of the Appellant in relation to any of the alleged illegal activities (which could include a guilty plea) or, alternatively, to delete all references to “illegal” in describing the activities that the Respondent is alleging the Appellant was carrying on; and   (b)              to provide further particulars with respect to the alleged source (or sources) of income of the Appellant and in particular:   (i)                 clarification of the assumptions related to the Appellant and her spouse being involved in the programming and selling of satellite receivers, and in particular whether the allegation is that they were in partnership or carrying on a joint venture;   (ii)               the identity of the sole proprietor and if the Appellant was not the sole proprietor, the connection of the Appellant to the sole proprietor;   (iii)             particulars of the corporation and the connection of the Appellant to the corporation;   (iv)             the amount of the remuneration paid to the Appellant by cash and cheques; and   (v)               what is the alleged source of income and if more than one source of income is alleged, what are the alleged sources of income.             ... The Appellant’s connection to the corporation is also not described. Paragraph f) states that the Appellant was remunerated by cash or cheques which suggests that her source of income was employment income. ...   [13]     The motion of the Appellant for an Order directing the Respondent to provide particulars is allowed in part, and the Respondent is ordered:   (a)               to provide details of any convictions of the Appellant in relation to any of the alleged illegal activities (which could include a guilty plea) or, alternatively, to delete all references to “illegal” in describing the activities that the Respondent is alleging the Appellant was carrying on; and   (b)              to provide further particulars with respect to the alleged source (or sources) of income of the Appellant and in particular:   (i)                 clarification of the assumptions related to the Appellant and her spouse being involved in the programming and selling of satellite receivers, and in particular whether the allegation is that they were in partnership or carrying on a joint venture;   (ii)               the identity of the sole proprietor and if the Appellant was not the sole proprietor, the connection of the Appellant to the sole proprietor;   (iii)             particulars of the corporation and the connection of the Appellant to the corporation;   (iv)             the amount of the remuneration paid to the Appellant by cash and cheques; and   (v)               what is the alleged source of income and if more than one source of income is alleged, what are the alleged sources of income ...

As I understood the evidence, this related to the purchase of a can of paint, and 50% of the charges for the Appellant's internet connection in their house. The internet connection is the only internet access in the house, it was not located in the one room of the house used as an office for the businesses, and Ms. ... Dore used a pickup truck in connection with the rental business, and also to go to his full-time job and back. ...

It includes "in connection with". It is interesting to note here that the Notice of Appeal referred to the amount received in respect of a human rights violation as received in respect of a violation that "occurred in connection with the loss of the Appellant's employment". It is difficult to express the two claims without recognizing the "connection" unless the relevant factors concerning the award or settlement, point to a violation unconnected with the loss of employment per se such as damages for personal injury or injury to one's human dignity that go beyond the mere loss of employment and that would stand alone as a distinct claim aside from the loss of employment. ... That is, it seems the Niles case is properly relied on by Respondent's counsel in that, as in Niles, all factors relating to the payment arise in the case at bar in respect of or in connection with the loss of employment and the settlement was to compensate for that. [24]     In Jolivet, Justice Lamarre considered a claim that amounts paid not to pursue any claim under the Canada Labour Code, the Employment Standards Act (Ontario) and other similar legislation was not a retiring allowance. ...

Bertin Ouellet or any persons related to him in connection with the appellant's commercial activities. g)          For tax purposes, the successive personal use of these two vehicles by Mr. ... Bertin Ouellet or any persons related to him. i)           The appellant was not able to show that the Volvo brand vehicles it had owned during the period at issue had been used in connection with its commercial activities and in what proportion. j)           The appellant did not maintain a logbook establishing what purposes the vehicles had been used for. k)          Also, according to the appellant's arguments, the vehicles belonging to Mr. ... Analysis and conclusion [29]     Subsection 173(1) sets out that, where a registrant makes a supply of property to an individual or a person related to the individual and a benefit amount in respect of the supply is required under paragraphs 6(1)(a), (e), (k), or (l) or subsection 15(1) of the Act, the registrant must collect the tax on this benefit calculated in accordance with this provision. [30]     The provisions of the Income Tax Act that are applicable in this case are subsection 15(5), paragraph 6(1)(e), and subsection 6(2), which read as follows: 6(1)     Amounts to be included as income from office or employment- There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable:... e)     Standby charge for automobile- where the taxpayer's employer or a person related to the employer made an automobile available to the taxpayer, or to a person related to the taxpayer, in the year, the amount, if any, by which (i) an amount that is a reasonable standby charge for the automobile for the total number of days in the year during which it was made so available exceeds (ii) the total of all amounts, each of which is an amount (other than an expense related to the operation of the automobile) paid in the year to the employer or the person related to the employer by the taxpayer or the person related to the taxpayer for the use of the automobile; 6(2)             Reasonable standby charge- For the purposes of paragraph 6(1)(e), a reasonable standby charge for an automobile for the total number of days (in this subsection referred to as the "total available days") in a taxation year during which the automobile is made available to a taxpayer or to a person related to the taxpayer by the employer of the taxpayer or by a person related to the employer (both of whom are in this subsection referred to as the "employer") shall be deemed to be the amount determined by the formula A/B x [2% x (C x D) + 2/3 x (E- F) where A is the lesser of (a) the total kilometres that the automobile is driven (otherwise than in connection with or in the course of the taxpayer's office or employment) during the total available days, and b) the value determined for B for the year under this subsection in respect of the standby charge for the automobile during the total available days, except that the amount determined under paragraph (a) shall be deemed to be equal to the amount determined under paragraph (b) unless (c) the taxpayer is required by the employer to use the automobile in connection with or in the course of the office or employment, and (d) all or substantially all of the distance travelled by the automobile in the total available days is in connection with or in the course of the office or employment; B           is the product obtained when 1,000 is multiplied by the quotient obtained by dividing the total available days by 30 and, if the quotient so obtained is not a whole number and exceeds one, by rounding it to the nearest whole number or, where that quotient is equidistant from two consecutive whole numbers, by rounding it to the lower of those two numbers; C          is the cost of the automobile to the employer where the employer owns the vehicle at any time in the year; D          is the number obtained by dividing such of the total available days as are days when the employer owns the automobile by 30 and, if the quotient so obtained is not a whole number and exceeds one, by rounding it to the nearest whole number or, where that quotient is equidistant from two consecutive whole numbers, by rounding it to the lower of those two numbers; E           is the total of all amounts that may reasonably be regarded as having been payable by the employer to a lessor for the purpose of leasing the automobile during such of the total available days as are days when the automobile is leased to the employer; and F            is the part of the amount determined for E that may reasonably be regarded as having been payable to the lessor in respect of all or part of the cost to the lessor of insuring against (a) loss of, or damage to, the automobile, or (b) liability resulting from the use or operation of the automobile. [31]     Were the Volvo cars made available to Mr. ...

The reassessments were made following his objections filed in response to earlier reassessments which had added amounts to his income as shareholder benefits in connection with his personal use of a truck owned by Bartley Developments Ltd. ... To this she added an amount for trips that she assumed he had made from his house to building supply stores in connection with renovations that he had made to his house in 1999. ... Grinblats prepared not long before the hearing from a diary that he kept of the various visits that he made to customers and other places in connection with the Bobcat business. ...