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The amount appears to have been paid in exchange for XXXXXXXXXX right to take legal action in connection with the possible claims under the policy. ...

As a result of our numerous telephone conversations with XXXXXXXXXX we would like to provide you with some of our comments in connection with the questions raised by XXXXXXXXXX. ...

M.N.R. (66 DTC 424), which most closely resembles the situation at hand, the appellant was a high school teacher who had sought to deduct as an expense, amongst other things, the cost of supplies he had used in connection with his teaching duties. ...

The technical notes to paragraph 8502(d) states ~In addition to such distributions, a plan may provide for the payment of all reasonable administrative, investment and similar expenses incurred in connection with the plan. ...

Zion (613) 957-8953 Attention: Sandy Wilson 942906 Deductibility of Legal Fees The purpose of this memorandum is to respond to your enquiry of March 2, 1994, regarding the deductibility of legal fees incurred by XXXXXXXXXX As we understand the situation, XXXXXXXXXX has incurred legal fees in connection with defending a right to receive spousal support which had previously been established through a support order under the Family Law A ct, as well as legal fees incurred in a subsequent action to obtain an increase in the amount of child support. ...

We would like to comment on one category in particular, the "special costs" incurred in connection with the participation of disabled clients or staff members. ...

Reasons: While a court might not object to a commutation, it does not seem possible for the commutation to occur as the annuity issued to the casualty insurer in connection with the settlement arrangement is non-commutable. ...

Further, it should be noted that there is no connection between the timing of deductions for moving expenses under section 62 of the Act and the timing of the receipt of a HRL by an employee who has changed work locations. ...

Consequently, if, in the above-described situation, the Indian Band is claiming to be the employer, rather than the company which is located off reserve, it must be established whether the Band is simply an employer of convenience (for example, an employer which leases its employees to an organization which would otherwise be their employer) in an attempt to create a connection between the Employee's employment income and a reserve. ...

There are various possibilities as follows. 1.The plan may not qualify as an RCA because it does not meet the definition in subsection 248(1), that being that the employer contributions were made in connection with "benefits that are to be or may be received or enjoyed by any person on, after or in contemplation of any substantial change in services rendered by the taxpayer, the retirement of the taxpayer or the loss of an office or employment of the taxpayer". ...