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All property in this Province shall be liable to taxation, subject to the following exemptions, that is to say: "‘(3) Every place of worship, and land used in connection therewith, churchyard or burying ground. ... All property in this Province shall be liable to taxation, subject to the following exemptions, that is to say: "‘(3) Every place of worship, and land used in connection therewith, churchyard or burying ground; but land on which a place of worship is erected, and land used in connection with a place of worship, shall be liable to be assessed for local improvements in the same way and to the same extent as other land.’’ ... In my opinion the land upon which a parsonage is built, is not land used in connection with a place of worship, much less is the parsonage erected on land used in connection with a place of worship. ...

To make the matter clear, so far as legal proceedings are concerned, subsection 2 is added which states that “notwithstanding any other Act or law’’, no official or authorized person as defined “shall be required, in connection with any legal proceedings” to give evidence or produce any writing relating to any information obtained for the purposes of the Act. ... An affidavit was filed in the Court below on behalf of the Minister by an employee of the Department of National Revenue stating that in his (the employee’s) opinion, the disclosure of any information received in connection with the administration or enforcement of the Income Tax Act would be prejudicial to the public interest. I do not think such an affidavit is required in connection with the interpretation and application of s 241 which is clear in its terms. ...

We need not, and do not, decide whether other more tenuous connections between the taxpayer’s employment and a benefit received by that taxpayer would suffice to make that benefit employment income within the meaning of ss. 5 and 6. ...

Whaling, am the registered owner of RRSP #’s 5937968, 6249853 and 6015778 held at CIBC 99 King Street West, Chatham, Ontario [1] * (2) We will not sell. transfer, assign, mortgage or otherwise dispose of or encumber the above noted RRSP’s without the express authority of the 3ank during h indebtedness of Ronald and Jane haling (3) Should we fail to meet the repayment terms agreed upon in connection with, l‘ ° loans, we will, a e Bank’s request, cancel the above RRSP’s in order to repay the said loan in full. ... The relevant conditions in these proceedings are found in s. 146(2)(c.3): (c.3) the plan, where it involves a depositary, includes provisions stipulating that (i) the depositary has no right of offset as regards the property held under the plan in connection with any debt or obligation owing to the depositary, and (ii) the property held under the plan cannot be pledged, assigned or in any way alienated as security for a loan or for any purpose other than that of providing for the annuitant, commencing at maturity, a retirement income; [Emphasis added.] ... Phenix, supra, he observed, at p.95: … What the Income Tax Act forbids is any right of offset as regards the funds in the plan in connection with any debt owing to the trust company irrespective of whether the right is given by agreement or arises by operation of law. ...

., and by it delivered to the respondent in consideration of the sale or transfer by that company to the B.C. if the lands, buildings and equipment formerly used by the respondent in connection with its business. ... Ltd. was incorporated and acquired the assets of the respondent used in connection with its broadcasting business. ...

We are of the view that the funds in question were received by the respondent during the normal course of the operation of his investment business and that although he used the funds for a purpose not authorized by the investors, the dishonest act on his part took place in connection with the operation of his business. ...

., allowing the appeals from the statement of the Treasurer of Ontario levying certain succession duties in connection with the estate of the late Harry C. ...

This tax was upon the value of the lands occupied in connection with the business. ...

Clause (d) provides that the business assessment of a person carrying on a business such as the clause describes, in respect of land occupied or used by him in such business for distribution premises, storage or warehouse for such goods, wares and merchandise, or for an office used in connection with the said business, is to be for a sum equal to 75 per cent. of the assessed value of the land so occupied or used. ...

:—I had read the proceedings below and carefully considered them in connection with the relevant cases in Stroud’s Judicial Dictionary and "Words and Phrases,’’ and could find nothing to complain of in the judgment appealed from either on principle or on authority, and was about to write a judgment in that sense, when the judgment of my brother Henderson was placed in my hands. ... In that connection, the local appraisers, when giving their decision, are exactly on a par with the Dominion appraiser or the Board. ...