Search - connection

After quoting inter alia (at para. 45) from Marcel Widrig that the quoted wording requires “effective personal attachment to a territory,” Brooks J stated (at para. 62): [T]he construction of Article 4 advanced by HMRC requires both worldwide taxation and a connection or attachment to the contracting state concerned. In my judgment, this is the correct approach as it takes into account the common feature or similarity of domicile, residence, citizenship etc, in the context of the Convention, ie that they are all criteria providing, in addition to the imposition of a worldwide liability to tax, a “ connection ” or “ attachment ” of a person to the contracting state concerned. ... [emphasis in original] Brooks J went on to finding that the mere stapling of the GEFI stock did not give rise to the required connection. ...

The Queen, 97 DTC 342 (TCC)-- summary under Eligible Capital Expenditure Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(5)- Eligible Capital Expenditure Professional fees incurred in connection with a share reorganization of the taxpayer in which its shareholders transferred their shares to a holding company were found not to be incurred in connection with any activities which formed part of the business by which the taxpayer earned income and were incurred in connection with its dealings with its own shareholders as shareholder. ...

The Queen, 97 DTC 342 (TCC)-- summary under Legal and other Professional Fees Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Legal and other Professional Fees Professional fees incurred in connection with a share reorganization of the taxpayer in which its shareholders transferred their shares to a holding company were found not to be incurred in connection with any activities which formed part of the business by which the taxpayer earned income and were incurred in connection with its dealings with its own shareholders as shareholder. ...

Repairs or Running Expense The deductibility of soft costs incurred by the taxpayer in connection with the acquisition of condominium units from a developer was not affected by the fact that such soft costs exceeded the amount of current expenditures incurred by the developer in connection with the condominium units. ...

., was found to continue to be a resident of Canada in those years given the connections that she has maintained with Canada (including maintaining her Ontario driver's licence, OHIP coverage, the utilization of the services of a Windsor doctor and dentist, membership in a yacht club and her ties with her husband and two children in the Windsor family home including the provision of support to the children) and the temporary nature of her connections to the U.S. including not entering into a lease or purchasing a home and instead sharing room with a relative or friend. ...

Attorney- General of Canada and Bassermann (1994), 114 DLR (4th) 104 (FCA)-- summary under Subsection 241(3) Summary Under Tax Topics- Income Tax Act- Section 241- Subsection 241(3) Before going on to confirm the decision of the Tax Court Judge to allow the appeal of the respondent from an assessment for UIC premiums in relation to temporarial secretary help obtained by him because of a failure of Revenue Canada to produce the income tax returns of the secretary's, Mohoney J.A. noted that amendments to s. 241 would not have prevented what had happened here (pp. 107- 108): "The prohibition of s-s.(2) against disclosure of an income tax return 'in connection with any legal proceedings' is subject to the exception of s-s.(3)(b) as to proceedings relating to the administration or enforcement of, among others, the Unemployment Insurance Act... The order made here can still be made without a taxpayer knowing that his or her return is required to be disclosed in its entirety to a business connection." ...

Valentine Maritime (Mauritius) Ltd. (2010), 38 DTR 117 (Mumbai ITAT)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 projects not interconnected The taxpayer ("Valentine") was a Mauritius company which carried on several construction projects in India, in connection with which it provided construction services in India for various customers. Under article 5(2)(i) of the India-Mauritius tax treaty a PE included "a building site or construction or assembly project or supervisory activities in connection therewith, where such site, project or supervisory activity continues for a period of more than nine months. ...

Agence du revenu du Québec, 2025 QCCA 745-- summary under Paragraph (c) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1)- Element B- Paragraph (c) inputs in physically converting 2 floors of a commercial building for residential use were not acquired in connection with the termination of a commercial activity St-Joseph incurred costs in converting the 1 st and 2 nd floors of a 12-storey mixed-use tower from commercial rental use into rental seniors’ residences (RSRs). It argued based on the QSTA equivalent of ETA s. 141.1(3)(a) that it had incurred the costs “in connection with the … termination of a commercial activity” of it, so that such costs were deemed to have been incurred in the course of its commercial activity, thereby entitling it to input tax refunds under the Quebec equivalent of ETA s. 169(1) – B(c). ...

The term that is used to indicate a connection between the relevant amount of income, whatever that may be, and each of the United States tax and the Australian tax is 'in respect of'. ... No doubt, in each case the connection cannot be a distant, arbitrary or illogical one. But to the extent that it is necessary to identify the connection more precisely, that must be done in accordance with the provisions of the law of Australia. ...

In its relevant VAT return, BLP deducted the VAT paid on three invoices for professional services supplied to it by merchant bankers, solicitors and accountants respectively, in connection with the share sale. ... Under those circumstances the input tax charged on the advisory services supplied in connection with taking up the loan may be deducted, if it is attributable to taxable transactions. ...