Search - connection

I agree. [9]      In order to determine if the Appellant was a resident of Canada in the 1993, 1994 and 1995 taxation years I will outline the Appellant's connections to Canada and the Appellant's connections to the United States. ... In connection with her allegation that she lived on her boat I note that Tab 3 of Exhibit A-1 contains a copy of a lease dated January 20, 1996 between the Appellant and the Shore Club Marina. ... I find that her connections to the United States were of a very temporary nature. ...

The Appellant has submitted a claim to the Respondent on account of medical expenses with respect to her 1995 taxation year (for medical expenses in connection with the period January 1, 1995 to December 31, 1995) in the amount of $4,907.35. 3. ... The difference between the position of the Appellant and the position of the Respondent in connection with the medical expense claim relates solely to the item respecting "travel-use of personal vehicle": (a) The Appellant has made a medical expense claim of $1,361.25 in connection with this item ($0.30 per kilometre); (b) The Respondent has allowed only $604.67 in connection with this item ($0.16 per kilometre). 5. The amount per kilometre that the Respondent has suggested as being reasonable is $0.16 per kilometre, being the amount that the Respondent is prepared to allow in connection with "travel-use of personal vehicle". 6. ...

The Appellant has submitted a claim to the Respondent on account of medical expenses with respect to her 1995 taxation year (for medical expenses in connection with the period January 1, 1995 to December 31, 1995) in the amount of $4,907.35. 3. ... The difference between the position of the Appellant and the position of the Respondent in connection with the medical expense claim relates solely to the item respecting “travel-use of personal vehicle”: (a) The Appellant has made a medical expense claim of $1,361.25 in connection with this item ($0.30 per kilometre); (b) The Respondent has allowed only $604.67 in connection with this item ($0.16 per kilometre). 5. The amount per kilometre that the Respondent has suggested as being reasonable is $0.16 per kilometre, being the amount that the Respondent is prepared to allow in connection with “travel-use of personal vehicle”. 6. ...

There were three important connections made between the Perry shaft and the Springer shafts: (a) The connection at the 975 foot level. ... (b) The connection at the 2,000 foot level. This connection served a number of important purposes. ... (c) The connection at the 275 foot level. As above stated, the main purpose of this connection was to provide backfill necessary in the Perry workings from the Springer workings. ...

They claimed 100% of their motorhome costs in connection with their business ... I presume the legislators did not mean that there is some expense in connection with not maintaining property, but intended that personal or living expenses are not expenses of property maintained in connection with a business. ... The Respondent has also acknowledged the motorhome was used in connection with that business, but only to the extent of 5%. ...

Nixey handled all of the other day‑to‑day operations of the Computer Parts Business. [9]              According to the Appellant, GMC acted as intermediary between Micro Computer Connections (“Micro Connections”), a sole proprietorship belonging to Mr.  ... Yasotharan carefully documents the alleged flow of computer parts starting with Micro Connections. ... He observes that Micro Connections was not registered for GST purposes until August 30, 2000. ...

In that year, the Appellant moved from the city of Kingston, Ontario to the city of Ottawa in connection with his employment and, at that time, he received a certain amount from his employer. ... In each case, the employee received some kind of payment from the employer and the question was whether the amount received from the employer in connection with the move was taxable. ... The Federal Court of Appeal decided that the amounts received by the taxpayers in Hoefele were not taxable because they were basically reimbursements for expenses incurred in connection with a move; those amounts did not enrich the taxpayers from a property point of view. ...

., land used in connection with his marina business. The 1986 appeal deals with costs incurred in repairing or rebuilding a sea wall and whether the expenditures were of a current nature or of a capital one. ... Were the lots on the plan of subdivision located on the island and used in connection with the marina business, inventory or capital? ... The Court finds that the lots in question were not inventory of the appellant but were lands used by him in connection with the operation of a marina business and accordingly capital assets. ...

The connection between the expense and the income was both direct and immediate. ... The connection, if indeed there is one at all, is simply too remote to allow the deduction of those Fees. ... Rather, the evidence before me supports the lack of connection between the expenses and the professional source. ...

Connections that are artificial or abusive should not be given weight in the analysis. ... While there is some connection to the Musqueam Reserve it is, on balance, weak.   ... The connection to be determined is with the Musqueam Reserve in any event ...