Search - connection

He stated at page 89      "I think the real question is, was there any inter-connection, any interlacing, any inter-dependence, any unity at all embracing those two businesses;". ...

More specifically, the total amount of scholarship income may be eligible for a full scholarship exemption (and therefore, not subject to income tax), if the scholarship or bursary is received in connection with the recipient’s enrolment in an educational program in respect of which they are considered a full-time (FT) “qualifying student”* in the year, in the immediately preceding tax year or in the following tax year. * A “qualifying student” for a month in a tax year includes an individual who, in the month, is enrolled in a “qualifying educational program” (QEP) as a FT student at a “designated educational institution” (DEI). ...

PlacerDome Canada Limited, 2006 SCC 20) have confirmed that whether an activity constitutes hedging depends on sufficient inter-connection or integration with the underlying transaction. ...

Cases involving the deductibility of legal fees incurred to establish a right to a promotion or a raise or where the claimant is seeking financial compensation in connection with allegations of unlawful or wrongful acts by an employer remain distinguishable. ...

In Rulings document 2000-0025183 (XXXXXXXXXX, 2000), the following activities were not considered to detract from a conclusion that production services activities were the taxpayer's primary business on the basis that they were provided in connection with production services: XXXXXXXXXX. ...

However, some portion of this compost material is applied directly by Aco onto its fields in connection with its own sod growing activities. ...

In connection with this use, the purpose test will be met if the borrowed money replaces capital (contributed capital or accumulated profits) that was being used for purposes that would have qualified for interest deductibility had the capital been borrowed money (eligible purposes). ...

Canco is billed by USco for the costs incurred by USco in connection with the common shares issued at a discount to Canco’s employees. ...

., purchase and sale agreement and amendments thereto), and the ancillary contracts in connection with the sale (i.e., listing contract with the Realtor, bridge financing contract with the Bank, and the legal services with the Rep who provided a final reporting letter and statement of trust accounts) consistently name Brother as, and thereby represent him to be, owner of the Old Property. ...

On the other hand, if the payment was made out of the income of the trust, there is no inherent connection to a reserve. ...