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It had been determined therein by means of the net worth method that the appellant had a tax liability of $1,260.36 under the Goods and Services Tax ("GST") system in connection with his business's unreported sales. [2]      On the day of the hearing, counsel for the respondent informed the Court that the amount was now reduced to $244.97. ... Therefore, the personal expenses were not recorded twice. [5]      Although the appellant stated that there were a number of errors in the statement of net worth, it seems that those errors had been corrected by the respondent in arriving at a final figure of $244.97 as the tax payable in connection with the business's unreported sales. ... The amount of the tax liability under the GST system for the period from January 1, 1994, to December 31, 1996, in connection with the understated sales of the appellant's business is therefore $244.97. ...

Ware, however, falls far short of establishing that the expenses claimed were incurred at all let alone that they were incurred in connection with her businesses. [7]      It is not in dispute that Mrs. ... The Minister did allow some of the expenses claimed and these are set out in the schedules to the Reply. [8]      Because of a number of unfortunate and tragic circumstances, none of the businesses succeeded. [9]      The question is whether the appellant has established that the expenses claimed were incurred and that they were incurred in connection with these businesses. [10]     The expenses claimed were for items such as advertising, interest, motor vehicle, maintenance and repairs, office, supplies, legal and accounting, telephone and utilities and rent. ... Ware something on account of rent and utilities in connection with Trafalgar Hall. ...

Kaupas was one of over 400 individuals who claimed tax refunds in connection with a fraudulent scheme instigated by Mr. ... Butt was convicted of tax evasion in connection with these transactions and sentenced to three years in penitentiary. ... Butt in connection with this scheme. [3]      This appeal concerns deductions claimed by Mr. ...

Profit and loss [6] Grosicki bore no expenses in connection with his work. ... I am satisfied on a balance of probabilities that Grosicki had to perform his services personally, and therefore had no chance of profit and risk of loss in connection therewith. ... He had no expenses in connection with his work, did not have printed advertising material or characterize his income as business income for income tax purposes, and exhibited none of the many other attributes of a business. ...

. — In July of 1976, serious problems developed in connection with the Queenscourt mortgage loan and interest payments were discontinued. — On my Income Tax Return for 1978, I claimed a Reserve for Doubtful Debts in the amount of $5,681.71, in connection with my business as a money lender. — Since I was engaged in the business of money lending and was not engaged in any other business in the taxation year, and one of my mortgage loans was in serious default during the year, I believe that I am entitled to claim a Reserve for Doubtful Debts in the amount of 25% of the monies which I advanced on that loan being a reasonable business estimate of the potential loss during that period, pursuant to subsection 20(l)(l)(ii) of the Income Tax Act. ... A document of “trust”, between Lokash, supra, and the appellant indicated the original $25,000 loan at issue had been part of a larger second mortgage totalling about $7 million to Queenscourt, in connection with real estate development and construction. ...

The Minister of National Revenue has disallowed the deduction of the ssaid farming losses, upon the bases that: (a) the expenses giving rise to the said losses were personal or living expenses, and, (b) the losses did not arise in connection with a business carried on for profit or with a reasonable expectation of profit. 5. He submits that the Appellant’s claim for the deduction of farming losses were properly disallowed upon the basis that the expenses giving rise to the said losses were personal or living expenses, and the losses did not arise in connection with a business carried on for profit or with a reasonable expectation of profit. 6. ... While appreciating that none of the above is alone determination of the issues, viewed collectively it can be fairly said that this appellant was not a hobby farmer but rather, during the 1978, 1979 and 1980 taxation years, he has established that the losses arose in connection with farming carried on by him as a sideline business for profit or with a reasonable expectation of profit. ...

In this connection, the Appellant stated that he paid CIBC by way of a bank draft that he gave to the bank’s lawyers. ... In this connection, I find it useful to refer to the decision of the Supreme Court of Canada in the case M.N.R. v. ... Halyk of the firm of Halyk Dovell represented the Appellant in connection with both matters. ...

He can do so by identifying each of them and providing an appropriate receipt along with a plausible explanation as to their connection to the business for the purpose of producing income. ... Similarly, to claim significant landscaping costs for the home, on the basis potential buyers look for a professional setting when visiting is just too tenuous a business connection. ... As stated earlier, it is often not clear in the mind of the person running a small business just how much or little connection to the business is required to render an expense a deductible expense. ...

If I find that either OSL did not carry on business outside Canada, or if it did, it was not in connection with the exploitation of petroleum, Mr. ... Betteridge in France was in connection with a contract the University had with Semex in respect of a business, if any, it carried on in Canada and not abroad. ... Having found MCI Canada Inc. was a specified employer, Justice Dussault identified the second issue as whether MCI Canada Inc. operated the business overseas in connection with computer engineering projects. ...

He also states that all or substantially all of the distance driven by the Company car during 1996 and 1997 was in connection with or in the course of the Appellant's office or employment with Lakeview Ltd. ... Second, "all or substantially all" of the distance travelled by the automobile during the time it was made available to the employee must be in connection with or in the course of his or her employment. ... From the evidence I conclude that his employer required him to use the vehicle in the performance of his duties of employment and all or substantially all of the distance travelled by the Company car during the time the vehicle was made available to him was in connection with and in the course of his employment. ...