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As stated above, there is no argument in this connection. Oryx agrees that it has to file on an accrual basis and did, as a matter of fact, file on an accrual basis and take the entire sale price in the sum of $373,000 into income in its return. ...

In this connection, you have requested that consideration be given to application of the provisions of Section 29(2b)(a) and (b) of the Excise Tax Act with respect to the floating concrete docks of your manufacture. ...

The invoice to Milne and Nicholls Limited purported to cover additional mill work in connection with the George Brown College job. ...

It is considered by the jurisprudence that from such connections there is an inference of involvement, and not only the intention but also the conduct of the taxpayer is to be considered. ...

It is considered by the jurisprudence that from such connections there is an inference of involvement, and not only the intention but also the conduct of the taxpayer is to be considered. ...

The issue price for each share shall be determined on the basis of the net asset value (Art. 7) plus all expenses and taxes in connection with the issue. ...

Two things must be noted in that connection. First, that paragraph (b) contemplates a “proportion of such taxes”. ...

In this connection, also see M.N.R. v. Samuel L. Shields, [1963] Ex. C.R. 91; [1962] C.T.C. 548, Cameron, J. at page 96 [p. 553]: I think it is settled law, however, that for income tax purposes it is insufficient to establish a partnership in fact merely by the production of a partnership deed. ...

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. ...

We understand that paragraph 8(1)(g) allows a deduction, specifically, in connection with the work done in the transport sector. ...