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ANAYLSIS [8]            The amount of $22,148.00 is made up of a number of cheques issued by Carpet City either to George Mitzelos to the Royal Bank (re C.I.B.C.) or to the Royal Bank re the Appellant's visa account. [9]            The Appellant and the Appellant's wife testified that many of the cheques issued to the Royal Bank of Canada by Carpet City were issued in connection with a line of credit obtained by the Appellant to enable him to purchase an automobile. ... However, until the Appellant was fired by Carpet City effective February 14, 1997, there was never any suggestion that the Appellant should repay the amounts that had been provided to him by Carpet City in connection with the line of credit or car loan that he had obtained from the Royal Bank of Canada. ... Lutwak (or Carpet City) attempted to have the Appellant subject to tax on all of the said car payments plus other items. [11]          The Appellant and his wife also testified that the Appellant was required to use his automobile on a daily basis in connection with his position as a salesman/buyer for Carpet City. ...

They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ... In general, a taxpayer who moves is permitted to deduct moving expenses if the move is made in connection with the commencement of employment at a particular location in Canada. ...

The entitlement to reduce the standby charge in this fashion is only available where the automobile is used all or substantially all of the time in connection with the employment. ... Accordingly, the appeals are allowed and the assessments are referred back to the Minister for reassessment in accordance with subsections 6(2) and 6(2.1) of the Act on the basis that the taxpayer was required by the employer to use the automobile in connection with his employment and that all or substantially all of the distance travelled by the automobile in the total available days was in connection with or in the course of the employment. ... Sarchuk Appearances Agent for the Appellant:             Jerry Lupkowski Counsel for the Respondent:      Sidney Restall JUDGMENT           The appeals from assessments of tax made under the Income Tax Act for the 1995, 1996 and 1997 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that pursuant to subsections 6(2) and 6(2.1) of the Act, the Appellant was required by the employer to use an automobile in connection with his employment and all or substantially all of the distance travelled by the automobile in the total available days was in connection with or in the course of the employment. ...

(b) during the 1994 and 1995 taxation years, the Appellant had available for use an automobile leased or paid for by the Employer (the "Company's Vehicles"), and was required to record the kilometres she travelled during each year; (c) during the entire 1994 and 1995 taxation years, the Appellant received and enjoyed the use of the Company's Vehicle; (d) the Appellant failed to maintain proper records for the use of the Company's Vehicle; (e) in each of the 1994 and 1995 taxation years, at least 12,000 kilometres of the distance travelled by the Company's Vehicle was not in connection with or in the course of the Appellant's employment; (f) the Employer paid all expenses related to the operation of the Company's Vehicle throughout the 1994 and 1995 taxation years; (g) for the 1994 and 1995 taxation years, the Employer conferred a benefit on the Appellant in respect of the personal use of the Company's Vehicle in the total amounts of $5,043 and $5,844 respectively. [3] At the commencement of the hearing, the parties advised the Court that the assessment with respect to the 1995 taxation year was no longer in issue. ... (e) where the taxpayer's employer or a person related to the employer made an automobile available to the taxpayer, or to a person related to the taxpayer, in the year, the amount, if any, by which (i) an amount that is a reasonable standby charge for the automobile for the total number of days in the year during which it was made so available exceeds (ii) the total of all amounts, each of which is an amount (other than an expense related to the operation of the automobile) paid in the year to the employer or the person related to the employer by the taxpayer or the person related to the taxpayer for the use of the automobile; 6(2) For the purposes of paragraph (1)(e), a reasonable standby charge for an automobile for the total number of days (in this subsection referred to as the “total available days”) in a taxation year during which the automobile is made available to a taxpayer or to a person related to the taxpayer by the employer of the taxpayer or by a person related to the employer (both of whom are in this subsection referred to as the “employer”) shall be deemed to be the amount determined by the formula A/B x [2% x (C x D) + 2/3 x (E- F)] where A is the lesser of (a) the total number of kilometres that the automobile is driven (otherwise than in connection with or in the course of the taxpayer's office or employment) during the total available days, and (b) the value determined for B for the year under this subsection in respect of the standby charge for the automobile during the total available days, except that the amount determined under paragraph (a) shall be deemed to be equal to the amount determined under paragraph (b) unless (c) the taxpayer is required by the employer to use the automobile in connection with or in the course of the office or employment, and (d) all or substantially all of the distance travelled by the automobile in the total available days is in connection with or in the course of the office or employment; Analysis [8] The relevant provisions of the Act require an employee who enjoys a benefit as a result of the employer paying operating expenses to include it in income. ... The entitlement to reduce the standby charge in this fashion is only available where the automobile is used all or substantially all of the time in connection with the employment. ...

When a householder desires the service offered by one of the appellants a cable connection must be effected between that householder’s television set and the distribution cable. The cost of supplying and installing that portion of the cable connection which is within the subscriber’s house has been treated by the respondent as a current cost. ... There is no connection between the appellants’ motives in fixing the amounts charged to their customers for hook-up and the nature of the expenditure made in order to effect the hookup. ...

Given that a Crown witness admitted that the Minister allows for ITCs for certain items such as work gloves and boots acquired by other farm registrants for use by their employees, I am of the opinion that the connection for the [Work Cloth] … is not too remote ...      [11]         In a strong dissent, Evans, JA rejected the majority’s conclusion but accepted its analysis that “… for the goods to be acquired for use ‘in the course of commercial activities’, there must be a functional connection between the needs of the business and the goods.” [4] On his view of the facts, no such connection existed:   68        No doubt it will not always be easy to draw the line between an ITC-eligible good consumed in the process of the commercial activity … and … one that is not because it satisfies a personal need of the registrant and has only a tenuous connection with the registrant’s commercial activities.   69        Whether a good was acquired for use “in the course of commercial activities” may often require an assessment of the whole factual context, and a weighing of the various factors indicative of the good’s functional integration into the commercial activity. ... Expressed in terms of Midland Hutterian Brethren, there is a “functional connection” between the supply and the performance of employment duties; under ExxonMobil, that connection would preclude a finding that the meals were for the “exclusive” personal use of the employees ...

Martin was reassessed to disallow his claim to be entitled, in computing his income under section 3 of the Income Tax Act (the Act), to deduct the losses which he claimed to have sustained in each of those years in connection with a rental property owned by him and his wife in Florida, and in connection with a business which involved the buying and selling of sports cards. ... Martin was reassessed to disallow her claims to losses in connection with the Florida property, and to disallow claims in each of the three years for losses incurred in connection with the rental by her to her husband of space in the basement of the family home, for use in connection with the sports card business. ... Martin, for her part, takes the position that she is entitled to deduct losses incurred by her in connection with the rental of the basement space to her husband. ...

Counsel concluded from these two cases that there must be a clear connection between the payment and the contract of employment for the definition of retiring allowance to apply. ... This Assignment includes full power of substitution of the Province for me in connection with my claim. ... They import such meanings as "in relation to", "with reference to" or "in connection with". ...

Martin was reassessed to disallow her claims to losses in connection with the Florida property, and to disallow claims in each of the three years for losses incurred in connection with the rental by her to her husband of space in the basement of the family home, for use in connection with the sports card business. ... All did not go well in connection with the rentals, however. They had difficulty getting people to rent the property. ... The largest single expense in connection with the property is for interest on the money borrowed to purchase the units. ...

The connection put forward by BlackBerry Canada does not fit into the type of nexus to which paragraph 95(3)(b) refers. ... “In connection with the sale of goods”: paragraph (b) [77] The Respondent argued that the services performed in connection with the sale of BlackBerry handheld devices do not fit into the type of connection to which s.95(3)(b) refers. [78] BlackBerry Canada’s argument that “in connection with” should be interpreted broadly relies on a Supreme Court of Canada decision which ascribes to the phrase equivalency to the meaning given to the phrase “in respect of”. ... In the alternative, such services were paid in connection with the sale of goods or the manufacturing or processing of tangible property outside Canada. ...