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  [13]     Based on an analysis of the facts presented by the Appellant in Court it would appear that he should be able to claim a capital loss in connection with the loss suffered by him on the sale of the 300 shares of AT&T. [14]     The appeals are dismissed without costs.     ...

The Premiums are payable by the Appellant under the Employment Insurance Act, S.C. 1996 c.23 (the “Act”) in connection with services performed by Smith and other individuals listed in Schedule A (collectively the “Workers”) providing services to the Appellant in respect of whose remuneration the Appellant failed to make required remittances to the Receiver General for Canada.   8.         ...

Any legal fees paid in connection with the disposition of the rental properties in North Bay were probably paid to a North Bay lawyer and, in any event, would have been taken into account in determining the capital gain or loss realized on the disposition of each property ...

        [16]     The phrase “commercial activity” is defined in subsection 123(1) of the Act:   “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;   [17]     The definition refers to the making of an exempt supply. ...

  [23]     The privacy matter is not directly related to the income tax matter, but there is some connection because Mr. ...

No evidence was provided in connection with the input tax credits; there is nothing before the Court that shows that the auditor erred in disallowing the ITCs in question. ...

She also stated that she sporadically made cash withdrawals from the Payer's two banking institutions according to the resources available in these accounts and for various amounts. [9]      She was unable to make the connection, however, between these withdrawals and the salary she was owed. [10]     The documents the Appellant provided the Court at the hearing contradict her claims regarding the wages she allegedly received during her employment. [11]     The Appellant denied the Minister's claim stated at subparagraph 7(b) of the Reply to the Notice of Appeal. ...

He stated that he met with Revenue Canadaofficials more than once in connection with his possible excess contributions and, on their advice, withdrew $40,000 from his RRSP in 2002. [5]      In the Appellant's view, the $40,000 contribution to his RRSP in 1998 is the source of his problem with Revenue Canada. ...

  [18]     In connection with the Intention of the Parties test I refer to the Reasons for Judgment of Sharlow, J. where she stated at paragraph 64:   64.       ...

His fitness centre has no connection with the Appellant. From time to time he worked for the Appellant, training its clients, maintaining equipment, and following up with those clients. ...