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Although not interconnected, and no agreement at that time to do so, Hudbay felt that in an emergency a public utility could hardly refuse power and a connection was a comparatively easy task. ...

In this latter connection, counsel for the respondent submitted that by virtue of the payments the respondent was ipso facto subrogated to the employee’s claim for wages. ...

Class 8(d) reads: Property not included in Class 2, 7, 9 or 30 that is (d) a tangible capital asset that is not included in another class in this Schedule except: (i) land or any part thereof or any interest therein, (ii) an animal, (iii) a tree shrub, herb or similar growing thing, (iv) a gas well (other than a gas well that is part of the equipment of a farm and from which the gas produced is not sold), (v) a mine, The issue expressed in terms of the factual situation, is whether all pipes and valves located between the inlet and outlet connections of the main pipeline and to and from the compressor station (and metering facilities) are to be treated as integral parts of the “pipeline” or of the compressor station (or the metering facilities), for the purposes of capital cost allowance. ...

  [63]    The question in Echo Bay Mines was whether there was a sufficient inter-connection between the derivative contracts and the taxpayer’s business of producing silver such that the gains under the contracts could be considered part of the income from that business. ...

., subject to sub-paragraph b) hereof, the sum of $227,000.00, in consideration of which S.R.C. renounces any other recourse in this connection; and K.B.R. renounces any other recourse against S.R.C., except as herein provided, by reason of the partial execution of the work and the cancellation of the sub-contract, assuming for its own account, except as herein specified, the job site as it now is and as if K.B.R. had executed the work from the beginning. b) Of the said sum of $227,000, $200,000 shall be payable within ten days hereof, and the remaining $27,000 on 31 July 1978 unless K.B.R. can prove substantial lack of the co-operation or lack of the consents referred to in paragraph 5c) hereof. ...

The decision as set forth in the head- note of the judgment reads thus: The legal expenses incurred by the respondent companies in connection with an investigation into an alleged illegal combine and in successfully defending a charge under s. 498 of the Criminal Code regarding the operation of such alleged illegal combine, were deductible in ascertaining taxable income as they were ‘wholly, exclusively and necessarily laid out or expended for the purpose of earning the income’ within the meaning of s. 6(1)(a) of the Income War Tax Act, R.S.C. 1927, c. 97 (Minister of National Revenue v. ...

It is provided to you as a perquisite without any consideration of its use in connection with your employment duties. 4.       ...

Bouck in connection with the income of the estate since it is the assessment on that income, paid to her in the year 1944, that is in question. ...

In 1960 or thereabouts, he served as the eyes and ears’’ of Jules in connection with the construction of Edinbugh House, a $1,600,000 project in a position of nominal subservience to the superintendent on the site. ...

  [61]            The same is true in Perrette, when the Quebec Court of Appeal was considering whether subsection 101.1(1) BIA authorized a trustee, in connection with a proposal, to exercise the remedy for recovering preferential payments allowed in bankruptcy matters (ibid., paragraph 29) ...