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TCC

Francis v. The Queen, 2007 TCC 323 (Informal Procedure)

He has to date never been charged or accused of any criminal activity in connection with the funds and it was neither assumed nor alleged on assessing that the funds came from any illegal business. ...
TCC

Olver v. The Queen, 2008 TCC 352 (Informal Procedure)

They had no books of account of any kind, nor an organized system to record their expenses in connection with any of the activities that they would characterize as businesses. ...
TCC

Fotherby v. The Queen, 2008 TCC 343 (Informal Procedure)

(emphasis added)   [14]          “Commercial activity” is defined in section 123 of the Act as follows:   “ 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;   (emphasis added)   [15]          Since none of the sales of the three one acre parcels of land (following the subdivision of the Lower Sackville property) would have been exempt supplies, the sales of these parcels would have been part of the commercial activity of the Appellant. ...
TCC

Succession Henri Coupal v. The Queen, 2008 TCC 411

Jean‑François Coupal explained that he purchased the property because it would be a good source of retirement income—apartment housing having always been lucrative in the past—and, moreover, given the family connection, the building held sentimental value for him ...
TCC

Vachon v. The Queen, 2008 TCC 557 (Informal Procedure)

Those amounts were received in connection with a lease entered into by the Appellant and Germain Vachon on June 20, 2002, as can be seen from the said lease filed as Exhibit R‑4 ...
TCC

Miotto v. The Queen, 2008 TCC 128

The sheriff must exercise due diligence in searching for property and make inquiries of persons who are likely to know — in connection with this execution officers of the corporation — for information concerning the property of the debtor and the result of his search and inquiry must be an accumulation of facts and information from which it may be reasonably concluded that no assets are available in order to justify a return of nulla bona ...
TCC

Coutu v. The Queen, 2008 TCC 641 (Informal Procedure)

Given this context, the injustice that the Appellants are alleging in connection with the GST rebate does not appear to exist.   ...
TCC

Santagapita v. The Queen, 2008 TCC 662 (Informal Procedure)

  [90]          The receipts by themselves do not establish that these items were purchased in connection with the repair and maintenance of the Dundas Street property ...
TCC

Said Joaillier Ltée v. The Queen, 2006 TCC 3

Furthermore, the gold sold by the appellant was not in the form required, namely a bar, ingot, coin or wafer. [31]     In this connection, I have not the slightest idea how the appellant can claim to have collected too much GST, since the documents produced in evidence (Exhibit A-2) show that none was collected on its sales to Kitco, although it should have been. [32]     If, as Mr. ...
TCC

Les Factums Instanter S.E.N.C. v. The Queen, 2006 TCC 53

On the other hand, when the mandate involves representing a recipient in a trial court, authorization must be obtained from the centre to retain the services of experts and in connection with travel costs. ...

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