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Two of the three assessments in question were made on the basis that the person assessed had made a profit from an adventure in the nature of trade in connection with a real estate transaction, and so the profit was from a business and consequently to be included in its income. ... Mr Mann’s evidence was frequently corroborated by copies of correspondence, either to or from him, as well as evidence given by two members of the law firm who acted for him in connection with the negotiations with Park’n Fly and with the Department of Highways. ...

The manager shall be reimbursed for all travelling and other expenses actually and properly incurred by him in connection with his duties hereunder. 9. ... In consideration of your co-operation in assisting us in arranging the sale of the business of MD and on condition that MD shall have accepted our offer to purchase rights in the form seen by you and shall enter into the foregoing agreement, we agree to pay to you out of the fee receivable by us in connection with such sale the sum of $20,000.00 plus one- third of the percentage excess fee receivable by us. ...

In that connection, the appellant herein is only claiming exemption with respect to Years Nos 1 and 2 (1968 and 1969). ... Testifying in connection with his above-mentioned letter to the District Taxation Office, Mr Bowen stated as follows: So what I did was to write to the Tax Department to see if it was possible for me to stay so I could perhaps look into this other matter. ...

All three of the above-mentioned appeals involve the matter of capital cost allowance in one form or another, ie allowance or recapture of allowance depending on the relevant circumstances, in connection with certain gravel crushing and loading equipment and certain truck units used therewith (those assets fall within Class 10 and Class 22) and arose out of. assessments made by the Minister having regard to an agreement (of sale) dated July 13, 1965 made between Peter Bohun and Dick Bohun carrying on business under the trade name and style of Bohun Bros at Hafford, Saskatchewan as vendors, and Reynolds of Saskatoon, Saskatchewan as purchaser. ... Accordingly, first, the appeals of Dick Bohun and Peter Bohun in connection with their respective 1965 taxation years should be allowed and the relevant assessments referred back to the Minister for reassessment on the basis stated above, and secondly, the appeal of Reynolds with respect to its 1966 and 1967 taxation years should be dismissed and the relevant assessments confirmed. ...

In or about 1967, Mr Kirby approached Mr Martin in connection with his financial difficulties. ... (In this connection, useful reference may be had to such cases as Lars Willumsen v MNR, [1968] 2 Ex CR 257, [1967] CTC 13, and Gerard Alain v MNR, [1971] Tax ABC 1100.) ...

The respondent contended that: —the income received by the appellant in his 1975 taxation year was rental income derived solely from the rental of the apartment building and was therefore income from property and not from carrying on business in Canada under subsection 2(3) of the Income Tax Act, the appellant was therefore not entitled to claim as a deduction from income for the purpose of computing his taxable income any non-capital losses under paragraph 111(1)(a) of Division “C” of the Income Tax Act for the immediate preceding taxation year by virtue of section 216 of the Act, paragraph (a) of which allowed the appellant, in connection solely with his income from real property, to file a return of income as a resident of Canada and paragraph (c) of which did not entitle him in filing such a return to make any deduction under Division “C” of the Income Tax Act for the purpose of computing his taxable income as defined in subsection 248(1) and 2(2) of the Income Tax Act, from that income; —the appellant was entitled to a deduction for capital cost allowance on the Apartment Building in the amount of $10,800 in accordance with paragraph 20(1)(a) of subdivision (b) of Division B of Part I of the Income Tax Act in computing his income for the 1972 taxation year; —the provision of laundry, janitorial and recreational facilities including an indoor pool, saunas, tennis courts, reception and party rooms, were part of the property for which the tenants paid rent and which the tenants were entitled to use under their rental agreements; —the management activities, maintenance and repair services provided were ancillary and incidental to the acquisition of income from and the maintenance of the property in living accommodation of this kind; and were not such as to affect the rentals received by the appellant with a trading character as distinct from income from property. ... And at 118-119 and 5054 and 5055, respectively: In the case of Her Majesty the Queen v Canadian-American Loan and Investment Corporation Limited, [1974] CTC 101; 74 DTC 6104, Cattanch, J had to consider whether the income in question was income from property or income from a business in connection with the application of section 23 of the Act. ...

While it is true that fraud is not allowed, a justified expenditure is, even if it had the effect of reducing the taxpayer’s income. 5.4 Bonus to Bernard Gauthier — $9,000 The evidence presented leaves no doubt in the Board’s mind that the $9,000 taken by Bernard Gauthier, and authorized by his father, was in connection with his work. ... The $9,000 was a benefit received in connection with his job. a benefit that constituted a disbursement by the company and is hence allowable as a deduction by the company. 5.5 Cost of construction materials — $14,900 (1973) The evidence in this case is that, at the end of the 1972 fiscal year, but especially during the 1973 fiscal year, major repairs, among other things, were made to 30 rooms in the hotel. ...

(a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, (b) the expenses, premiums or other costs of a policy of insurance, annuity contract or other like contract if the proceeds of the policy or contract are payable to or for the benefit of the taxpayer or a person connected with him by blood relationship, marriage or adoption, and (c) expenses of properties maintained by an estate or trust for the benefit of the taxpayer as one of the beneficiaries. 4.02 Jurisprudence The jurisprudence cited by the parties is the following: 1. ... From the evidence it was clear that the expenses were incurred in connection with a business carried on with a reasonable expectation of profit. (2) The case of William Moldowan was heard by the Supreme Court of Canada and the judgment rendered in May 1977: The appellant taxpayer, a businessman who received substantial income from employment and several business investments, also engaged in horseracing activities. ...

Minister of National Revenue, [1982] CTC 2467, 82 DTC 1461 D E Taylor:—This is in connection with an appeal heard in Edmonton, Alberta on February 9, 1982 against income tax assessments for the years 1972 through 1976, in which the Minister of National Revenue assessed to tax certain amounts determined by the Minister to be income of the appellant. ... (h) To deal and trade in all kinds of natural products, goods, wares and merchandise, provisions and supplies in connection with the undertaking of the Company. ... (l) To act as agent for the purpose of issuing or countersigning certificates of stock, bonds or other obligations of any association or municipal or other corporation; to act as transfer agents and registrars in connection with said stock, bonds or other obligations, and to manage any sinking fund therefore on such terms as may be agreed upon. ...

Minister of National Revenue, [1977] CTC 2170, 77 DTC 111 Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1974 in which the Minister of National Revenue disallowed an amount of $187.18 claimed by the appellant as expenses in connection with earning income for that year. ... Mr Molot has taken the position that he was self-employed in his dealings with the Law School and, therefore, allowed to deduct his expenses incurred in connection with his teaching. ... Subsequently, Denning made more pithy observations: “In this connection, I would observe that the test of being a servant does not rest nowadays on submissions or orders. ...