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Its objects were: (a) To carry on the business of an investment and holding company, and in connection therewith to acquire, purchase, employ, hold, sell, assign, transfer, mortgage, lease, exchange, dispose of, improve and deal in property real and personal, of every kind and description including land and any interest therein and stocks, shares, bonds, chattel mortgages, debentures and securities and evidences of indebtedness and to enjoy and exercise all the rights and privileges of such ownership, including the right to build upon, work, operate, develop, improve or in any way utilize any such real or personal property. ... I cannot conclude that the advances which were made to Port-May would not have been made in the absence of the connection between Mr Swystun and that company. ...

Mr Dichter stated that the latter was made in connection with his first venture into cattle. ... It had, on previous occasions given, the accommodation to the individual principals of the actual business connection. ...

He used his automobile as a means of transportation in connection with his employment, particularly to attend meetings and conferences in the Montreal area about three or four times per week, and in other localities about once or twice per month. ... —all amounts received by him in the year as an allowance for personal or living expenses or as an allowance for any other purpose, except (viii) allowance (not in excess of reasonable amounts) for travelling expense received by an employee (other than an employee employed in connection with the selling of property or negotiating of contracts for his employer) from his employer if they were computed by reference to time actually spent by the employee travelling away from (A) the municipality where the employer’s establishment at which the employee ordinarily worked or to which he ordinarily made his reports was located, and (B) the metropolitan area, if there is one, where the establishment was located, in the performance of the duties of his office or employment, Section 8(1)(h): (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: (h) Travelling expenses. ...

The appellant used some 6 acres (hereinafter referred to as the “business property’’) in connection with the trucking business. ... A major part of his operation at that time was in connection with the construction of Highway 401 east of Toronto, Ontario. ...

He, as well as the other five shareholders, had contacts in the retail lumber trade due to their previous connection with Weldwood as well as because of their connections with other companies with which they had worked prior to working for Weldwood. ...

An amount of $50,000 was borrowed from the Canadian Imperial Bank of Commerce (hereinafter called “the bank”) in connection with the sale agreement between the appellant and Duncalfe. ... In connection with these documents, the appellant agreed that he had not repaid the company at the rate of $1,000 per month but he had made periodic payments during 1973 and 1974; that his purchase from Duncalfe had given him all the shares in Continental; and that the accountants for the company had also been his personal accountants. ...

During the years in question he had borrowed several times from WW, at no interest, in connection with financing his futures trading transactions in Chicago. ... Counsel submitted that in the instant case, the appellant’s business activities in Winnipeg were unrelated to the speculative trading, and that no connection between the two had been shown. ...

Notwithstanding Exhibit R-2, the letter from the Reference Clerk in Toronto, the preponderance of the evidence is that the appellant did in fact render in-home customer services in connection with his employment as a rug salesman for The T Eaton Co Limited in Oshawa, and was not paid any allowance to cover such expenditures. ... The appellant, on the basis of the evidence adduced, also conforms to the requirements of paragraph 8(1)(f) of the Act because he was employed in connection with the selling of property or the negotiating of contracts for his employer and was ordinarily required to carry on the duties of his employment away from his employer’s place of business, he was remunerated in whole by commissions on his sales, and he was required, under an oral agreement, to pay his own expenses. ...

In this connection, it is highly instructive to take notice of what a leading authority in the field of trading in stock has to say. ... Having heard rumours that some interesting things were happening in connection with the operations of United Bata Limited and trying to get a piece of the action, they risked their money for this purpose and lost it. ...

In this connection Mr R E Smith, general manager of the appellant company, testified:. in forty years of doing business with the Government we never had a dispute with them, so we paid the additional tax in the spirit of cooperation...”. ... It was apparently prepared for the City of Edmonton in connection with a proposed land assembly. ...