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Toutefois, selon l’article 9 et l’annexe B du Guide des processus d’affaires et opérationnels des représentants hypothécaires Desjardins (Guide, pièce A-4), l’appelante était responsable des frais mensuels fixés par la Fédération pour l’utilisation des équipements informatiques et téléphoniques et les services de connexion au réseau Desjardins. ...

Monahan testified that the CRA did not find any evidence that the pharmaceuticals identified in connection with the CHT Arrangement were purchased by Crunin/the CH Trusts or KP Innovispharm. [22] The Respondent submits that the Invoices are relevant to the issue of whether any pharmaceuticals were acquired by Crunin/the CH Trusts or KP Innovispharm and therefore the Appellant. [27] The Summaries are Tab M: CHT 2004, 2005 and 2006 Combined Cash Analysis [23] and Tab N: KPI Cash Flow. [24] According to Mr. ...

Hussein in connection with the operations of the first grocery store, continued the same work with the Corporation and the Appellant. ...

Model Convention and of the United Nations Model Convention mention that two contracting States may decide to exempt from taxation, by the State of source, interest arising from certain categories of debts, such as interest paid in connection with the sale on credit of merchandise by one enterprise to another enterprise. ...

Th e ke y legislative provisions are these:   8(1) I n c o mputing a t axpayer’s income for a ta x ation year from an o f fice or employment, there may b e d educt e d such o f the following amoun t s as are wholly applicable to that source or s u ch par t of the following amounts a s may reasonably be regar d ed a s applicable theret o … (f) w h ere the taxpa y er was employed i n the y e a r in connection with the s elling of property or n egotiating of 8(1) Sont déductibles dans l e calcul d u reven u d’ u n contribuable tiré, p o ur une année d’imposition, d’une charge ou d’un emp l oi ceux des él é ments suivant s qui se rapportent entièrement à cette source d e revenus, o u la parti e des él é ments suivant s qu’il est raisonnable de considérer comme s’y rapporta n t: … (f) lorsque l e contribuable a été, au cours de l’a n née, employé pou r r e mplir des fonctions liées à l a vente d e biens ou à la n égoci a tion de 8(1) Sont déductibles dans l e calcul d u reven u d’ u n contribuable tiré, p o ur une année d’imposition, d’une charge ou d’un emp l oi ceux des él é ments suivant s qui se rapportent entièrement à cette source d e revenus, o u la parti e des él é ments suivant s qu’il est raisonnable de considérer comme s’y rapporta n t: … (f) lorsque l e contribuable a été, au cours de l’a n née, employé pou r r e mplir des fonctions liées à l a vente d e biens ou à la n égoci a tion de                                         Page: 5     contracts fo r the tax p ayer’s employer, and (i) … (ii) … (iii) w as r e mune r ate d in whole or par t by commissions…. ...

Tolhoek, and I recognize that the Appellant in this appeal may not necessarily have been in a position to oblige Trafalgar Capital to comply with the Minister's request, one must remember that he invested in a software tax shelter principally located (or at least with strong connections) to Bermuda. ...

For example, in describing the persuasive burden, the authors of the text write: The term “burden of proof” is occasionally used to describe two distinct concepts relating to the obligation of a party in a proceeding in connection with proof. ...

Rather they all indicate that MedSleep is entitled to a portion of the professional fees received by or payable in connection with the provision of clinical services payable to the Physician. ...

In the end, the inconsistency nags at me because it makes me think that the names were all just made up by the appellant based on Royal Family given names. [29] I should add that no evidence was provided to show any connection between persons named Charles and Andrew/Edward and any charity in issue. [30] The appellant provided the aforementioned List of cash withdrawals from various sources along with supporting bank statements. ...

Exemption for scholarships, fellowships, bursaries and prizes     56 (3) For the purpose of subparagraph (1)(n)(ii), a taxpayer’s scholarship exemption for a taxation year is the total of (a) the total of all amounts each of which is the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the taxation year in respect of a scholarship, fellowship or bursary received in connection with the taxpayer’s enrolment (i) in an educational program in respect of which an amount may be deducted under subsection 118.6(2) in computing the taxpayer’s tax payable under this Part for the taxation year, for the immediately preceding taxation year or for the following taxation year, or (ii) in an elementary or secondary school educational program, (b) the total of all amounts each of which is the lesser of (i)  the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the taxation year in respect of a scholarship, fellowship, bursary or prize that is to be used by the taxpayer in the production of a literary, dramatic, musical or artistic work, and (ii) the total of all amounts each of which is an expense incurred by the taxpayer in the taxation year for the purpose of fulfilling the conditions under which the amount described in subparagraph (i) was received, other than (A) personal or living expenses of the taxpayer (except expenses in respect of travel, meals and lodging incurred by the taxpayer in the course of fulfilling those conditions and while absent from the taxpayer’s usual place of residence for the period to which the scholarship, fellowship, bursary or prize, as the case may be, relates), (B) expenses for which the taxpayer is entitled to be reimbursed, and (C) expenses that are otherwise deductible in computing the taxpayer’s income, and (c) the lesser of $500 and the amount by which the total described in subparagraph (1)(n)(i) for the taxation year exceeds the total of the amounts determined under paragraphs (a) and (b).             118.6. ... No. 102 (QL), 2008 TCC 114, paras. 30 and 32. [6]               [1983] 2 S.C.R. 428, [1983] C.T.C. 393. [7]            Technical notes, 56(1)(n). [8]               This version of paragraph 56(3)(b) states:          (b) the lesser of (i) $3,000 and (ii)  the total of all amounts each of which is the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the year in respect of a scholarship, fellowship or bursary received in connection with the taxpayer’s enrolment in an educational program in respect of which an amount may be deducted under subsection 118.6(2) in computing the taxpayer’s tax payable under this Part for the year. [9]           In a memorandum addressed to the Tax Services Office for Eastern Quebec, the CRA’s position is described as corresponding with that expressed by the Commissioner. ...