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I was not consulted at all by the assessors in connection with such reassessments and the first time I heard of it was on receipt of the Notices aforesaid. 9. ... Green, Esq., local income tax official, to attend at the trial on June 19, in the action of appellant against respondent arising out of the aforesaid partnership disclosures, and there produce “income tax returns filed in connection with Sapperton Meat Market partnership between parties to this action for period March 3, 1947, to June 30, 1949, inclusive, and assessments based thereon.’’ ... Green or any other officer of the Taxation Division of the Department of National Revenue to give orally evidence relating to returns received by the said Division under any of the said statutes or relating to information which he or they have obtained in the course of their employment in connection with the administration or enforcement of any of the said statutes.” ...

Cunliffe argues that that section presupposes that an assessment has been made, and that as I understand him, the words ‘in connection with’ mean ‘consequent upon.’ ... It is not a trial in connection with the correctness of the assessment. ... In my opinion nothing in particular turns on the words ‘‘in connection with”? ...

In this connection it must not be forgotten that the seizure was made in 1973 and that no proceedings have yet been instituted in any court against any of the respondents. ... The only doubt I have felt in this connection is as to the grounds for believing there was a violation committed or likely to be committed by the respondents other than Granby Construction & Equipment Ltd and McLean. ...

In this connection it is submitted by the trustee that the Railway Belt Retransfer Agreement did not operate as an assignment from the Dominion to the province of moneys owing the Dominion at the date the agreement became effective, i.e., August 1, 1930. ... In my view par. 1 of the agreement is the primary one to be considered in this connection. ...

Lord Macnaghten disposed of this aspect of the case succinctly at page 472 as follows: The debts to Lord March and his eldest son were incurred bona fide, and the incumbrances intended to secure those debts were created bona fide in the only sense in which the term bona tides can be used in such a connection, that is to say, the debts and incumbrances were not fictitious or colourable, but real and genuine to all intents and purposes. ...

The only limitation is that if the question of relationship happens to arise in connection with the interpretation of a will or instrument then section 10 does not apply if the testator died before April 17, 1920, or to an instrument made before that date. ...

., p. 7, where the learned authors say: "‘‘In connection with corporations and joint-stock companies, it is a cardinal distinction that the incorporated body is a totally different person or entity from the individuals comprising it, even if an individual holds the whole of the shares of the corporation’, and cites John Foster & Sons v. ...

In connection with those transactions? A. Yes. Q. So then it all boils down to this: that you admit you made sales? ...

In this connection, reference should be made to the judgment of Seaton, J A of this Court, [1976] 4 WWR 701, at 708-9, and the judgment of Laskin, CJC, for the Supreme Court of Canada, [1978] 1 S.C.R. 447, at 452-3. ... The first of these conditions can, in their Lordships’ opinion, only be satisfied if the person to whom the property is transmitted... was either domiciled or ordinarily resident within the Province; for in the connection in which the words are found no other meaning can be attached to the words “within the Province” which modify and limit the word “transmission”. ... The first of these conditions can, in their Lordships’ opinion, only be satisfied if the person to whom the property is transmitted is, as the universal legatee in this case was, either domiciled or ordinarily resident within the Province; for, in the connection in which the words are found no other meaning can be attached to the words ‘within the Province’ which modify and limit the word ‘transmission.’ ...

In this connection see Giles v. Grover, [1824-34] All E.R. 547, particularly Alderson, J. at page 557 and Lord Tenterden, C.J. at pages 568-9. ... In this connection I refer to the decisions of the Supreme Court of Canada in Hunter, supra, at pages 168-69, and The Queen v. ...