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Delancy was reimbursed for travel expenses incurred in connection with games away from his home clubs and was otherwise required to pay his own expenses. [3]      In computing income for the 2000 taxation year, Mr. ...

Loewig proceeded with only one issue, the deductibility of $1,391.00 in legal fees incurred in connection with a court proceeding in which he sought to have stopped the continued deduction of support payments by the Family Responsibility Office ("FRO"). [2]      The facts are quite straightforward. ...

Those provisions read as follows:   General limitations 18(1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of   General limitation (a)    an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the business or property;   Personal and living expenses (h) personal or living expenses of the taxpayer, other than travel expenses incurred by the taxpayer while away from home in the course of carrying on the taxpayer’s business;   Definitions 248. (1) In this Act,   personal or living expenses   “personal or living expenses” includes   (a)    the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or common-law partnership or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit,   [11]          The appellants greatly emphasized that they had intended to make a profit from renting out the upper unit. ...

.- the amount, if any, by which         (i) the total of all amounts... received by the taxpayer in the year, each of which is an amount received by the taxpayer as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer (other than a prescribed prize), exceeds         (ii)     the taxpayer's scholarship exemption for the year computed under subsection (3); Subsection 3 reads, in part, as follows: (3)    Exemption for scholarships, fellowships, bursaries and prizes- For the purpose of subparagraph (1)(n)(ii), a taxpayer's scholarship exemption for a taxation year is the greatest of      (a)    $500,      (b)    the lesser of         (i)     $3,000 and         (ii)     the total of all amounts each of which is the amount included under subparagraph 1(n)(i) in computing the taxpayer's income for the year in respect of a scholarship, fellowship or bursary received in connection with the taxpayer's enrolment in an educational program in respect of which an amount may be deducted under subsection 118.6(2) in computing the taxpayer's tax payable under this Part for the year, and      (c)   ... [5]      The initial question is whether the amount of $22,430 was received by the Appellant. ...

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

It is a word of large import, having several recognized meanings which vary greatly, according to the subject matter and the language in connection with which the word is used. ...

It was thus the majority shareholder who unilaterally decided what the nature of the expenses and their quantum were at the time, in connection with general negotiations for the sale of the shares and termination of relations between the parties. ...

The appellant reported income of approximately $23,000 in connection with this transaction. ...

Closely, in various senses, esp. in respect of pressure or touching, of resemblance, connexion... ...

As counsel for the plaintiff pointed out, under such a regime, a manufacturer or processor of a product (eg: a chemical fertilizer) who also provided a service in connection therewith (eg; spreading the fertilizer for his customers) would be denied the processing tax deduction. ...