Search - connection

Results 3071 - 3080 of 3282 for connection
TCC

Granger v. The Queen, 2001 DTC 386 (TCC)

The Appellant testified that there were no horse stables, no country club membership, no tennis courts, no swimming pool extant in connection with the land. ...
TCC

Ross v. The Queen, 2013 DTC 1250 [at at 1400], 2013 TCC 333

The proffered “window dressing” argument is relevant to the Minister’s decision to revoke the registration not to the factual issue of whether misrepresentation has occurred in connection with that fact. ...
TCC

6379249 Canada Inc. v. The Queen, 2015 DTC 1109 [at at 638], 2015 TCC 77

In developing the printer, the appellant set the following specifications: −           the printer had to be small and light, the dimensions were to be 1.5” x 1.5” x 10”; −           the printer had to deliver a full-sized 8” x 11.5” sheet of copy or graphic; −           the printer had to connect to a data source such as cellular phone, PDA or a laptop via the Bluetooth; −           the printer had to use wireless technology permitting it to print without the need for a cable connection; −           the printer had to be self-contained, meaning that the paper had to be inside the printer on a reel in a very tightly curled compact roll; −           the paper cartridge had to consist of 20 sheets of paper; −           the printer had to be battery operated and the battery had to function for a full cartridge of paper between recharges. [22]         Since the paper in the printer was rolled very tightly, the printer had an anti-curl system designed to ensure that the paper would be flat when it came out of the printer. [23]         In 2008, the appellant tested some prototype printers in its laboratory. ...
TCC

Deuce Holdings Ltd. v. R., 97 DTC 921, [1998] 1 CTC 2550 (TCC)

But the same general effect will be had in connection with the retiring allowance when it is ultimately paid out? ...
TCC

Consoltex Inc. v. R., 97 DTC 724, [1997] 2 CTC 2846 (TCC)

To put the problem in a nutshell, the appellant in 1988 and prior years carried on SR & ED on a substantial scale in connection with the textiles business in which it was engaged. ...
TCC

Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152

Considering all the facts before me, his connections with the United States were weak when compared to his settled routine in Canada. ...
TCC

Dale v. The Queen, 94 DTC 1100, [1994] 1 CTC 2303 (TCC), aff'd supra.

Supplementary letters patent authorizing the amendment to the authorized capital of the company and the creation of the preference shares purportedly issued in connection with the transfer and the section 85 election of the company were not obtained from the Province of Prince Edward Island. ...
TCC

British Columbia Ferry Services Inc v. The Queen, 2014 TCC 305

(Emphasis added) [56]         Once it is determined that an item is acquired and used in connection with a commercial activity of a GST registrant and that item directly or indirectly contributes to the production of articles or the provision of services that are taxable supplies, then an ITC will be available using a formula in accordance with subsection 141.01(5) of the Act. [57]         While I agree with the Respondent that the primary use of those decks is for the propulsion of the vessels and that they support and are connected, therefore, to exempt services, the evidence was clear and uncontradicted that some portion of those decks is indirectly connected and necessary to BCF’s commercial activities conducted onboard the vessels. ...
TCC

ATCO Electric Ltd. v. The Queen, 2007 DTC 974, 2007 TCC 243

He was duly recognized as an expert qualified to give opinion evidence in connection with providing a general background on the coal industry and coal-fired generating facilities. ...
TCC

On-Line Finance & Leasing Corporation v. Canada, 2010 DTC 1325 [at at 4243], 2010 TCC 475

On-Line hereby grants to the Authority a continuing and specific security interest in, and hereby grants, assigns, transfers and sets over to, the Authority all of its right, title and interest in and to the Lease Agreements entered into pursuant to the Leasing Program Agreement and all benefits and advantages to be derived from the Lease Agreements, including, without limitation, any payment derived therefrom and the benefit of any and all representations, warranties, conditions, terms and covenants on the part of all other parties to the Lease Agreements therein or implied or expressed by law in relation thereto with full power and authority to enforce performance of such terms or covenants, or to demand, sue for and collect damages in connection with any misrepresentation, breach of warranty or breach of covenant either in the name of and as agent for On‑Line, or in the name of the Authority, to have and to hold for the Authority until all monies under and all obligations of the respective lessees under the Lease Agreements have been fully paid and fulfilled.   ...

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