Search - connection

Results 3161 - 3170 of 3282 for connection
TCC

Allan P. Markin v. Minister of National Revenue, [1988] 1 CTC 2454, 88 DTC 1309

(c) To the joint account the Company shall charge as a debit: (i) all charges and expenses incurred by or for the benefit of the Company in the acquisition, exploration, development and operation of the oil and gas properties, and the processing of petroleum substances produced therefrom, including all plant costs; (ii) the reasonable and proper overhead costs of the Company attributable to the oil and gas properties which, in the case of oil and gas properties subject to a third party agreement, shall be the overhead costs provided for pursuant to such third party agreement and in all other cases shall be the reasonable and proper overhead charges as determined in the sole discretion of the Company; (iii) the costs incurred by or for the benefit of the Company for third party services engaged in connection with the exploration, development and operation of the oil and gas properties; (iv) the costs incurred by or for the benefit of the Company for acquiring, establishing and maintaining title to the oil and gas properties including rentals, legal costs and the cost of accounting or bookkeeping services attributable to the interest of the Company therein; (v) interest on the debit balance in the joint account from time to time at the same rate from time to time applicable to repayable on demand borrowings by the Company from its Bank. ...
TCC

Violette Motors Limited and W. H. Violette Limited v. Minister of National Revenue, [1987] 1 CTC 2205, 87 DTC 136

The only connection is whether that which was sought from Ford in the law suit, is a reflection of the payments made to Ford — and it appears to be an identical amount. ...
TCC

Milton Sorokin, Norman Witten, Henry C. Brezer, H Mie Lieberman, Lawrence G. Rollingher, Estate of the Late Hymie Klein, Viola Klein, Shimon H. Laskin, Louis Lieberman and Robert S. Margolis v. Minister of National Revenue, [1986] 1 CTC 2385, 86 DTC 1312

In view of these circumstances, we would appreciate if the Soil Conservation Officer would give approval to removal of all the top soil on the property and I would appreciate if you would advise in that connection at your earliest convenience. ...
TCC

W F Farrell, Iris Steinhoff v. Minister of National Revenue, [1985] 2 CTC 2429, 85 DTC 706

This disposition was reported as a capital gain calculated as follows: Proceeds of disposition $87,452 Less: Adjusted cost base $75,330 Capital gain $12,122 Taxable capital gain $ 6,061 The difference between the proceeds of disposition of $87,452 and the agreed compensation of $89,295 represents reimbursement by Ontario Hydro of expenses incurred by the taxpayer in connection with the expropriation. ...
TCC

Taran Furs Inc v. Minister of National Revenue, [1985] 1 CTC 2255, 85 DTC 188

All information in the issued catalogue and all samples supplied as showbundles are provided without liability and intended to serve only as a guide in connection with the inspection which the Purchaser should perform of the merchandise prior to the auction. ...
TCC

Schmidt v. R., [1999] 2 CTC 2793, 99 DTC 788

This explanation is questionable given that the funds in question were being held under A&A’s name and there is no apparent connection between A&A and ETI. ...
TCC

Chad v. The Queen, 2022 TCC 18

. …, is it the Crown’s position that it is proceeding … with the tax-shelter allegation and argument in connection with Mr. ...
TCC

Centre Parking Inc. v. R., [1999] 4 CTC 2536, 99 DTC 1169

Dignard further stated that Coulter then went bankrupt and from that moment Place d’Embrun was in real financial trouble as it lost its connection to the money Source. ...
TCC

Buhler Versatile Inc. v. The King, 2023 TCC 18

Minaker described the torsional coupler as the connection between the engine and the rest of the powertrain. [39] He explained that the QSX-15 engine ran at 2,100 rpm, which produces pressure pulses and exerts vibrational pressure on the crankshaft (which converts linear movement to rotational movement in an engine). [40] He stated that the transmission (which controls the engine’s power) would itself consist of multiple gears, shafts, and bearings rotating at various speeds. [41] [27] He explained that in this system of spinning components, a torsional coupler is needed to isolate and minimize vibration to prevent the vibrations from destroying the system itself. [42] Mr. ...
TCC

Owen Holdings Ltd. v. R., 97 D.T.C. 380, [1997] 3 C.T.C. 2313

Subsection 241(6) reads as follows: An order or direction made in the course of or in connection with any legal proceedings requiring an official or authorized person to give evidence relating to any information or produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act or the Petroleum and Gas Revenue Tax Act, may, by notice served upon all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada. 75 In the matter at bar, the “interested parties” include not only the appellant and respondent but also those taxpayers who provided information contained in the Advance Rulings and Technical Interpretations to which the appellant is entitled. ...

Pages