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When a taxpayer receives an amount by virtue of or in connection with an office or employment, it is considered employment income under subsection 5(1). ...

., shares issued in connection with the Scientific Research and Experimental Development Tax Credit, the potential exists that the paid-up capital for income tax purposes is less than the stated capital reported on the financial statements. ¶ 8. ...

The Court also found that, in issuing false donation receipts regardless of the remoteness of his connection to the individual donors, Mr. ...

For instance, an amount paid for a utility service connection is deductible as an expense only in computing income from a business. ...

However, paragraph 53(1)(n) provides that appraisal costs incurred in connection with, but prior to, the disposition of a property increase the donor's adjusted cost base to the extent that such costs are reasonable in the circumstances. ...

In this connection, the Department will consider various factors including (a) length of time prior to demolition and whether the building was income producing, (b) repairs and maintenance to the buildings, (c) amount of income earned, (d) renewal of leases, if any, and the length of the renewal, and (e) costs of breaking leases, if any. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2003 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2003 has to be filed on or before June 15, 2004. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2004 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2004 has to be filed on or before June 15, 2005. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2002 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2002 has to be filed on or before June 15, 2003. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2005 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2005 has to be filed on or before June 15, 2006. ...