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In connection with the foregoing we confirm the following: (A) if the farm buildings which were depreciated under Part XVII of the Regulations were disposed of for an amount in excess of the difference between their capital cost to the taxpayer and the capital cost to allowance deducted, no recaptured depreciation would be included in the taxpayer's income for tax purposes. ... (C) If the taxpayer made a capital addition to an existing Part XVII asset and the expenditure incurred in connection therewith forms part of the capital cost of that asset, he could then make an allowable claim for capital cost allowance under Part XI of the Regulations in respect of that asset. ...

Connection fees for the following only where they existed at the old residence: telephone, water, heating, hydro, T.V. antennas, barbecues, water softeners, water heaters, air conditioners, automatic garage door openers, space heater, installation of carpets, curtains, drapes and tracks. 2. ... Long distance telephone charges in connection with the disposition of the former residence or the acquisition of the new residence. 5. ...

Under subparagraph 6(1)(b)(v), a "reasonable" amount of allowance received by an employee for travelling expenses is not taxable if it was for a period when the employee vas employed in connection with the selling of property or negotiating of contracts for his employer. ... Under subparagraph 6(1)(b)(vii) of the Act, a "reasonable", amount of allowance for travelling expenses received by an employee (not employed in connection with the selling of property or negotiating of contracts for his employer) is also not taxable if it was computed by reference to time spent travelling away from the municipality and metropolitan area where the employer's establishment is located. ...

They import such meanings as "in relation to" "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ...

Except as otherwise provided in this Act, this Act applies to all pipelines in Alberta other than (a) a pipeline situated wholly within the property of a refinery, processing plant, coal processing plant, marketing plant or manufacturing plant, (b) a pipeline for which there is in force (i) a certificate, or (ii) an order exempting the pipeline from a certificate, issued or made by the National Energy Board under the National Energy Board Act (Canada), (c) that portion of a distribution system for the distribution of gas to consumers in a city, town or village that is within the boundaries of the city, town or village, (d) pipe transmitting gas or oil for use as fuel from a tank that is situated wholly within the property of a consumer and the installations in connection with that pipe, (e) a gas installation within the meaning of the Gas Protection Act, or (f) a boiler, pressure vessel or pressure piping system within the meaning of the Boilers and Pressure Vessels Act. ... "pressure vessel" means an unfired vessel that may be used for containing, storing, distributing, transferring, distilling, processing or otherwise handling any gas, vapour or liquid under pressure, and includes any pipe, fitting and other equipment attached thereto or used in connection therewith, except that, where the expression is used in respect of the approval and registration of its design, "pressure vessel" means an unfired vessel that may be used for containing, storing, distributing, transferring, distilling, processing or otherwise handling any gas, vapour or liquid under pressure; ...

They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ...

We enclose herewith a copy of Form T106 including the Instructions in connection therewith that are printed on the reverse side of the Form which may be of assistance to you should you have any further questions in connection with this matter. ...

Since you have not requested an advance income tax ruling, our comments are of a very general nature and should not be taken as exhaustive of all the possible income tax consequences that can arise in connection with the proposal. ... Rental Recapture Rule If a farmer exercises his purchase option, a special rule set out in subsection 13(5.2) of the Act applies to rentals previously deducted by the farmer (or by a non-arm's length person) in connection with the property. ...

Such an interval may occur in connection with both arm's- length and non-arm's length transactions. ...

However, subsection 18(3.1) of the Act requires interest expense and other costs of borrowing money in connection with the construction of a building to be capitalized as part of the capital cost of the building or as part of the capital cost of the land, as the case may be. ...