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The phrase "in respect of" has been described as "the widest of any expression intended to convey some connection between related subject matters": Nowegijick v. ...

In addition, it is our opinion that the existence of the Hedging Policy described in paragraph 2 above provides support for this connection and that the terms of the Policy do not suggest that the Company was involved in a speculative activity separate from its business of producing XXXXXXXXXX. ...

This issue has arisen in connection with an audit of the above-noted financial institution. ...

Rather, it is the connection between those expenses and the income earning process which is relevant for the purpose of paragraph 18(1)(a), and it is the nature of the expenses which is relevant for the purpose of paragraph 18(1)(b) of the Act. ...

A decision to the contrary would have allowed treaty benefits to accrue to those who had quite modest connections with the United States. ...

Given the information you provided it appears unlikely that Guideline 4 could be met, as the activities of XXXXXXXXXX would not meet the requirement that the duties of employment be in connection with the non-commercial activities of the employer. ...

In this connection, we also refer you to the comments on living expenses set out on page 6184 of the Phillips decision. ...

In this connection, reference should be made to the comments on living expenses set out on page 6184 of the Phillips decision (94 DTC 6177). ...

Given, however, the provisions merely refer to sale, it cannot be concluded that a definition other than that which follows from common law and sale of goods legislation was envisioned. [36] For the taxation years in issue, approximately 75 per cent of the asphalt produced by the Will-Kare's plant was supplied in connection with Will-Kare's paving services. ...

Calgary Tax Services Office (613) 590-1116 2004-007420 Deductibility of Support Amounts This is in response to your enquiry of April 27, 2004, in which you seek our comments in connection with the deductibility under paragraph 60(b) of the Income Tax Act (the "Act") of support amounts paid by XXXXXXXXXX (Mr.A) during the years 1997 and 1998. ...