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For example, a gain realized on the sale of vacant land acquired in connection with a planned extension of club facilities that has since been abandoned is taxable in the hands of the deemed trust regardless of the reason for the change in plans or the fact that the land was not used for any purpose whatever during the period that it was held. ...

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). ...

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 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 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. ...

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. ...

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. ...

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

., 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. ...

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. ...