Search - connection

Filter by Type:

Results 10371 - 10380 of 15557 for connection
TCC

2993678 Canada Inc. v. M.N.R., docket 96-2155-UI

In that connection, Mr. Pronovost admitted that he had not invested anything in the grocery store, but he said that he would not have been entitled to the profits if the store had generated any. [20]          Decisions on expenses were always made by Mr. ...
TCC

Evans v. The Queen, docket 97-2588-IT-I (Informal Procedure)

(vii.1) reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment,... ...
TCC

Ruland Realty Ltd. v. The Queen, docket 96-456-IT-G

Reasons for Judgment Bowie, J.T.C.C. [1] The issue in this appeal is whether the Appellant, in computing its income under the Income Tax Act (the Act) for the 1990 taxation year, was entitled to deduct an amount of $26,089,145 as a writedown of deposits on land for development, including preliminary development costs expended in connection therewith. ...
TCC

Immeubles Chal Inc. v. The Queen, docket 96-1172-IT-G

Erich Klein, Revisor [1]           Furlong report, section 2.7, p. 23 et seq. [2]           Exhibit A-9 says "Coin du Pare-Brise". [3]           See Exhibits A-8 and A-9. [4]           See Exhibits A-8 and A-9. [5]           See Furlong report, pp. 31 and 32. [6]           See in this connection two decisions referred to by counsel for the appellant: Immeubles Polaris (Canada) Ltée c. ...
TCC

Gestion B. Dufresne Ltée v. The Queen, docket 96-3882-IT-G

If that had been the case, a connection by marriage could not have been established between Mr. ...
TCC

Great-West Life Assurance Co. v. The Queen, docket 96-3525-IT-G

Canadian Investment Fund (CIF) The CIF is intended to identify the dollar value of the pool of property that is considered to be used or held in connection with the Canadian business of the insurer. [4]           In the transcript of his evidence, from pages 106 to 109. [5]          .5% management fee X GWLP receivable from GWL of $49,709,601 = $248,548. [6]           The interest calculation on a demand note of $124,500,000 issued by GWLP to GWL in December 1988. ...
TCC

Desnomie v. The Queen, docket 92-2735-IT-G

Here, we do not have this intimate connection. The closest reserve, the Dakota Ojibway reserve, was 100 kilometres away from Winnipeg, while the furthest away, the Keewatin reserve, was located so far north that an overnight airplane trip was required to get to Winnipeg. ...
TCC

Maatouk v. The Queen, docket 97-467-IT-G

I do not find that high degree of negligence in connection with the misstatements of business income. ...
TCC

Henderson v. The Queen, docket 95-1134-IT-G

In connection with the application he made to the CPTAQ in 1984 for the permit to build his residence, the appellant described his objectives as follows (at p. 2 of Exhibit A-1): [TRANSLATION] DEVELOPMENT PROJECT We have sufficient resources that will enable us to meet the following schedule: Short term:- preparing soil and sowing; (0- 2 years)- application of soil enhancers and fertilizers;- application of pesticides and herbicides;- construction of fences. ...
TCC

Molinaro v. The Queen, docket 96-1523-IT-G

Securities of Company to be Acquired:     Buyer will purchase all of Seller's common shares representing the real and personal property of Canadian Pizza Crust Company Limited (Company) including Company's corporate name, trade names, trademarks, formulas, trade secrets, rights under licenses, contract rights, books and records, equipment and real property leases, accounts receivable, inventories, and all other assets of Company used in connection with its business. ...

Pages