Search - connection

Results 3191 - 3200 of 3266 for connection
TCC

Ridge Run Developments Inc. v. The Queen, 2007 DTC 734, 2007 TCC 68

It was a payment in connection with earning income. Since it was to the benefit of the taxpayer she did not really question it. [55]     At the conclusion of the evidence, it was concluded that Tab 16 had not been proved and consequently it was not to be considered as one of the exhibits. ...
TCC

Loyens v. The Queen, 2003 DTC 355, 2003 TCC 214

Walloy had connections to Drewlo because Walloy supplied Drewlo with ready-mixed concrete for construction of Drewlo's apartment buildings. ...
TCC

O'Dea v. The Queen, 2009 DTC 912, 2009 TCC 295

These missing items leave gaping holes in the accounting records and, consequently, fail to show the critical connections which are essential to the Appellants’ position. ...
TCC

Schutz v. The Queen, 2009 DTC 19, 2008 TCC 523

The Assistant Housemaster lives in an apartment on the third floor of the House with a connection to the student corridor and access to the outside area ...
TCC

RMM Canadian Enterprises Inc. v. R., 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)

Convention are in agreement that it cannot be construed in a manner that prohibits the application of domestic anti-abuse rules to residents of the other contracting state, whether they are applied in the context of domestic legislation alone, or in connection with an avoidance scheme that depends upon an abuse of provisions of the Income Tax Act coupled with the U.S. ...
TCC

Fourney v. The Queen, 2012 DTC 1019 [at at 2575], 2011 TCC 520

Finally, his advice was inconsistent with the factual reality that the Appellant transferred only the legal title to the properties to the corporations that acted as her exclusive agents in connection with those properties and the business ...
TCC

Continental Bank of Canada v. The Queen, 94 DTC 1858, [1995] 1 CTC 2135 (TCC), aff'd at 98 DTC 6501 (SCC) after being, rev'd 96 DTC 6355 (FCA)

Work expended on or in connection with the property realized. There was none unless one includes the insertion of additional assets into CBL (the drag line) and the removal from CBL of six leases that CC did not want. 5. ...
TCC

Coveley v. The Queen, 2014 DTC 1041 [at at 2771], 2013 TCC 417, aff'd 2014 FCA 281

Where a loan is made for the purpose of earning income through the payment of dividends, this connection is sufficient to satisfy the purpose requirement of subparagraph 40(2)(g)(ii) ...
TCC

Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158

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

Société d’Investissement Desjardins v. Minister of National Revenue, 91 DTC 393, [1991] 1 CTC 2214 (TCC)

This case law, based on the search for a certain connection between the disputed transaction and the business's current activities, is quite relevant in identifying the profits made by the business. ...

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