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This is not a description of extensive business activity in connection with any one particular convertible hedge. ... The Appellants referred to the following evidence to support the position there is no partnership: (i)       the Appellants never intended to be partners; (ii)       they never shared profits; (iii)      the documents, specifically the account-opening forms, denied partnership; and (iv)      third parties such as brokers did not consider the Appellants as carrying on a partnership. [139] In connection with the guarantees, the Appellants' position is that they were a means of financing only, and would have to be recharacterized as redundant if I am to find a partnership existed. [140] Finally, on the partnership issue, the Appellants had to deal with the Schultz and Carter decisions. ...

A “supplier” in respect of a supply is the person making the supply. [160] [231] “Property” means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money. [161] [232] “Service” means anything other than property, money and anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person. [162] As a result of the last exception, an employer is not required to pay tax on consideration paid to an individual for services as an employee. [233] A “commercial activity” of a person is (a) a “business” carried on by the person, except to the extent to which the business involves the making of exempt supplies [163] by the person, (b) an adventure or concern of the person in the nature of trade (an “ANT”), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. [164] [234] If the business is carried on by, or the ANT is engaged in by, an individual, a personal trust or a partnership of individuals, then the business must be carried on and the ANT must be engaged in with a reasonable expectation of profit. [165] [235] A “business” includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment. [166] [236] The Agencies provided a supply to the Appellant that comprised soliciting and directing TWs to the Appellant and paying the TWs for the services provided by those TWs to the Appellant. ... “commercial activity” of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;... ...

This may call into question the purported connection between the deals that are the subject of Exhibits A‑57 to A‑62 and Mr. ... I am of the view that the chronological connection between those deals and the Trades, which were made in 2011 and 2012, was rather tenuous, at best. [137] Furthermore, the deals that are described in Exhibits A‑57 to A‑62 were proposed or entered into by Signalta or a subsidiary or affiliate thereof, and related to oil, gas or electric power. ...

Minister of National Revenue, 93 DTC 721, Sobier, J. wrote:   14        In determining his centre of vital interests, it is not enough to simply weigh or count the number of factors or connections on each side. ...

It is difficult indeed to discern much of a connection between the proceedings at trial and the independent analysis contained in the Trial Judge’s Reasons. [61]         In paragraph 73 of the Factum (quoted from above) the Appellant wrote that a “critical error” made by the trial judge is that “in his hypothetical transaction, he believed that he was required to assume that the hypothetical purchaser somehow would control the supposedly unrelated hypothetical seller.” [62]         Again, we can turn to the record of the trial proceedings to see if the judge said or held such things, made such a finding, or decided this issue otherwise than based on the evidence led at trial. [63]         The issue of notional continued corporate control rights and the termination event triggers were addressed during the course of the trial in at least the following exchanges. [64]         On January 31, pages 3540 and 3541 of Vol 22 of the Transcript record: Justice Boyle: If we had an open arm’s length Dutch auction of the right to be MIH, the buyer-- Mr. ...

However, it seems to me that there was a direct connection between the lender and the insurance company as the insurance was arranged by the credit union and this form was prepared by Credit Union Insurance Services. ...

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. ...

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

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. ...

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 ...