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Minister of National Revenue, [1982] CTC 2074, 82 DTC 1089 D E Taylor:—This is in connection with an appeal heard in Vancouver, British Columbia, on October 19, 1981, with respect to an income tax assessment for the year 1979 in which the Minister of National Revenue provided the following explanation: YOUR CLAIM FOR “REGISTERED RETIREMENT SAVINGS PLAN PREMIUMS” HAS BEEN ADJUSTED TO $2,270.22 WHICH IS THE AMOUNT SHOWN ON YOUR RECEIPTS OR THE MAXIMUM ALLOWABLE. ...

Yours very truly, LAURENTIAN CLUB INC per The respondent also filed as Exhibit R-2 a letter from the Bank of Nova scotia dated May 20, 1977, which reads: May 20, 1977 Laurentian Club Inc, 252 Metcalfe Street, Ottawa, Ontario Dear Sirs: We confirm that the following interest was paid to the Bank in connection with your loans here: 1975 $3,074.63 1976 4,719.83 It is our understanding the funds borrowed from Scotiabank in both years, were for operating purposes. ...

There was no evidence that the appellant’s defence to the lawsuit was undertaken with his reputation in view and I cannot find that the appellant’s connection with the lawsuit arose in a personal, as opposed to an income-earning, context. ...

I make reference to an Order of the Board dated April 13, 1981 (81 DTC 260) in connection with these two cases. ...

On assessment the Minister disallowed a deduction claimed under paragraph 8(1)(h) of the Income Tax Act with respect to travelling costs incurred by the appellant in connection with his work as an external auditor. ...

The Respondent shall pay to the Petitioner a lump sum in the amount of FIVE THOUSAND DOLLARS ($5,000) of which FOUR THOUSAND DOLLARS ($4,000) shall be payable on or before June 15th, 1979 and ONE THOUSAND DOLLARS ($1,000) shall be payable on June 1, AD 1980, and such payment shall be in full and final settlement of any arrears and any future support in connection with the child, Loren Christine McGuire, born March 25, 1967. ...

The evidence did not reveal what connection, if any, such loans had with the conduct of the appellant’s ordinary business operations. ...

It is my contention that these were expenses incurred by me in connection with the sale of 765 Woodcrest Blvd. since they were subtracted from the market value. ...

He was employed by the Ontario Jockey Club in connection with its pari mutuel operations. ...

The understatement remained undetected for several years until the corporate books were examined by the respondent in connection with an investigation of the financial affairs of the appellant’s partner. ...