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Payments for services performed in connection with the sale of property or the negotiation of contracts are expected. 22. ...

Accordingly, such an artist is entitled to deduct reasonable expenses incurred in connection with earning income from that business, except to the extent they are denied by section 18 or limited by provisions of the Act such as sections 67 to 67.5. ...

Appendix A-- Paragraph 8(1)(c) of the Act Section 8: Deductions allowed (1) In computing a taxpayer's income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (c) Clergy residence-- where, in the year, the taxpayer (i) is a member of the clergy or of a religious order or a regular minister of a religious denomination, and (ii) is (A) in charge of a diocese, parish or congregation, (B) ministering to a diocese, parish or congregation, or (C) engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination, the amount, not exceeding the taxpayer's remuneration for the year from the office or employment, equal to (iii) the total of all amounts including amounts in respect of utilities, included in computing the taxpayer's income for the year under section 6 in respect of the residence or other living accommodation occupied by the taxpayer in the course of, or because of, the taxpayer's office or employment as such a member or minister so in charge of or ministering to a diocese, parish or congregation, or so engaged in such administrative service, or (iv) rent and utilities paid by the taxpayer for the taxpayer's principal place of residence (or other principal living accommodation), ordinarily occupied during the year by the taxpayer, or the fair rental value of such a residence (or other living accommodation), including utilities, owned by the taxpayer or the taxpayer's spouse or common-law partner, not exceeding the lesser of (A) the greater of (I) $1,000 multiplied by the number of months (to a maximum of ten) in the year, during which the taxpayer is a person described in subparagraphs (i) and (ii), and (II) one-third of the taxpayer's remuneration for the year from the office or employment, and (B) the amount, if any, by which (I) the rent paid or the fair rental value of the residence or living accommodation, including utilities exceeds (II) the total of all amounts each of which is an amount deducted, in connection with the same accommodation or residence, in computing an individual's income for the year from an office or employment or from a business (other than an amount deducted under this paragraph by the taxpayer), to the extent that the amount can reasonably be considered to relate to the period, or a portion of the period, in respect of which an amount is claimed by the taxpayer under this paragraph; Appendix B-- Decisions of the Tax Court of Canada Released in 1999 Austin v. ...

It is recognized that, whether in connection with fund raising events or direct gifts to a charity, a donor may be provided with some advantage because the donee wishes to provide the donor with a token of gratitude for making the gift. ...

Dudney was carrying on his activities in connection with his contract at PanCan premises for about a year. ...

The professional and administrative fees incurred in connection with incorporating a business are examples of such costs. ...

In this connection, see the current version of IT-159, Capital Debts Established to be Bad Debts for further information. 17. ...

Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

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 were carrying on a business in 1996 (unless the expenditures of the business are primarily in connection with a tax shelter), your 1996 income tax return is due on or before June 15, 1997. ...