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M.N.R. (83 DTC 278), le tribunal offre certains commentaires sur cette expression en mentionnant à la page 281 ce qui suit: "In my view, these kinds of expenses embrace only those related directly to the sale of the former home, and not all the expenses or costs incurred in connection with the sale of his old residence. ...

Taxation of Licence Retirement A fishing licence held in connection with a fishing business is an eligible capital property in respect of the fishing business. ...

Included under this provision would be benefits such as mortgage interest paid by an employer in connection with an employee's old residence, bridge financing, and mortgage insurance premiums for the new residence. ...

" In general terms, the conditions set out in paragraph 149(1)(l) of the Act with which a club, society or association must comply in order to qualify for exemption as a non-profit organization are as follows: (a) it must not, in the opinion of the Minister, be a charity; (b) it must be organized exclusively for social welfare, civic improvement, pleasure, recreation or any other purpose except profit; (c) it must in fact be operated exclusively for the same purpose in (b) for which it was organized or for any of the other purposes mentioned in (b); and (d) no part of its income may be paid, payable or otherwise made available for the personal benefit of any proprietor, member or shareholder, except in connection with the promotion of amateur athletics in Canada. ...

In addition the education amount is not available, in any case, when employees have their eligible tuition fees paid for or reimbursed by their employer or when they receive remuneration while taking training in connection with their duties of employment. ...

In addition, the cost of utility connections and disconnections, changing addresses on legal documents and replacing drivers' licenses and vehicle permits will now qualify as moving expenses. ...

Generally, an individual's use of land in excess of 1/2 hectare in connection with a particular lifestyle does not, in itself, mean that the excess land is necessary for the use and enjoyment of the housing unit as a residence. ...

This value is an amount equal to a prescribed amount per kilometre for operating costs in connection with personal use and a "reasonable standby charge" (plus the equivalent to the Goods and Services Tax (GST) on the standby charge). ...

Under the Canada Revenue Agency’s (CRA) revised PHSP position, a plan qualifies as a PHSP where: i. all of the expenses covered under the plan are medical or hospital expenses (medical expenses), or expenses incurred in connection with and within a reasonable time period following a medical expense (connected expenses); ii. all or substantially all of the premiums paid under the plan relate to medical expenses that are eligible for the medical expense tax credit (METC); and iii. the plan meets all other conditions as outlined in paragraph 3 of Interpretation Bulletin IT-339R2, Meaning of private health services plan [1988 and subsequent taxation years]. ...

The broad wording of paragraph 6(1)(a) of the Act means that a taxable benefit may exist where there is any connection between a benefit and the particular office or employment. ...