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Peterson sworn September 3, 2003, and apparently filed in the Ontario Court of Justice in connection with another dispute between Mr. ...

There was thus a numerical causal connection between the change in the balance in 1983 and 1984, and the balance in 1985. [27]            In my view, counsel for Sherway is asking the Court to go considerably further than this when he says that the change in Sherway's income in 1987 and 1988, as a result of the deduction of the participating interest, reasonably related to the deductibility of interest paid in subsequent years, albeit on the same bonds. ...

namely, the interest we have in the welfare and prosperity of our connexions. ...

Justice Reed elaborated on the connection that exists between the two tests analyzed by Judge Brulé in that case. ...

The payments provided for in this Section 6 shall constitute compensation for the use of technical information, in connection with products for which payments are not otherwise provided. ...

.—(1) Subject to the provisions of this section and to any provision of this Act allowing a longer period in any particular class of case, an assessment, an additional first assessment or a surcharge under any Schedule may be amended or made, as the case may be, under the preceding provisions of this Chapter at any time not later than six years after the end of the year to which the assessment relates or the year for which the person liable to income tax ought to have been charged: Provided that where any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to income tax, assessments, additional assessments and surcharges on that person to income tax for that year may, for the purpose of making good to the Crown any loss of tax attributable to the fraud or wilful default, be amended or made as aforesaid at any time.” ...

O'Connor attempted to respond to the concerns expressed by the Applicant in connection with the provision of the information and documents requested in the March 8, 2004 letter. ...

Considering all the facts before me, his connections with the United States were weak when compared to his settled routine in Canada. ...

Accordingly no director has assumed any responsibility in connection with a voluntary liquidation to infect him with the capacity of a liquidator nor have any acts been done by the directors which are susceptible of that interpretation. ...

APPENDIX A   Section 123:   “supply”   means, subject to sections 133 and 134, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition;   …   “taxable supply”   means a supply that is made in the course of a commercial activity;   …   “commercial activity”   of a person means   (a)     a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,   (b)     an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and   (c)      the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;   135.   ...