Search - connection
Results 11371 - 11380 of 15462 for connection
TCC
Bijouterie Almar Inc. v. The Queen, 2010 TCC 618, [2010] GSTC 181
In any case, the respondent was unable to establish a sufficient connection to convince me otherwise ...
TCC
Taylor v. The Queen, 2016 DTC 1012 [at 2575], 2015 TCC 335
It was also a place for him to make some connections and socialize. DSC also offered investment and business opportunities. ...
TCC
Westcan Malting Ltd. v. The Queen, [1998] G.S.T.C. 34
ARTICLE 12 12.1 Assignment This Agreement and the terms and provisions hereof may be Assigned by Westcan to any other party who continues to carry on the business of the Malting Plant on the Plant Lands.... 12.4 Entire Agreement This Agreement constitutes the entire Agreement between the parties hereto relating to the subject matter hereof and supersedes all prior and contemporaneous agreements, understandings, negotiations and discussions, whether oral or written, of the parties relating thereto and there are no general or specific warranties, representations or other agreements by or among the parties in connection with the entering into of this Agreement or the subject matter hereof except as specifically set forth herein. [16] The Appellant and Alix have abided by the terms of The Agreement. ...
FCA
Canada (Attorney General) v. Zone3-XXXVI Inc., 2016 FCA 242
The same is true for the words “in respect of,” which the Supreme Court referred to as words of “the widest possible scope” and was probably the widest of any phrase intended to convey some connection between two related subject matters (see Sarvanis v. ...
TCC
1259066 Ontario Limited v. The Queen, 2012 TCC 399 (Informal Procedure)
(h) P ersonal and living expenses — personal or living expenses of the taxpayer, other than travel expenses incurred by the taxpayer while away from home in the course of carrying on the taxpayer 's business; ... 20(1) Deductions permitted in computing income from business or property — Notwithstanding paragraphs 18(1)(a), (b) and (h), in computing a taxpayer 's income for a taxation year from a business or property, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (a) C apital cost property [CCA] — such part of the capital cost to the taxpayer of property, or such amount in respect of the capital cost to the taxpayer of property, if any, as is allowed by regulation; ... 152(1.1) Determination of losses — Where the Minister ascertains the amount of a taxpayer 's non-capital loss, net capital loss, restricted farm loss, farm loss or limited partnership loss for a taxation year and the taxpayer has not reported that amount as such a loss in the taxpayer 's return of income for that year, the Minister shall, at the request of the taxpayer, determine, with all due dispatch, the amount of the loss and shall send a notice of determination to the person by whom the return was filed.... 230(1) Records and books — Every person carrying on business and every person who is required, by or pursuant to this Act, to pay or collect taxes or other amounts shall keep records and books of account (including an annual inventory kept in prescribed manner) at the person's place of business or residence in Canada or at such other place as may be designated by the Minister, in such form and containing such information as will enable the taxes payable under this Act or the taxes or other amounts that should have been deducted, withheld or collected to be determined. 248(1) Definitions — In this Act, "personal or living expenses" includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or common-law partnership or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, (b) the expenses, premiums or other costs of a policy of insurance, annuity contract or other like contract if the proceeds of the policy or contract are payable to or for the benefit of the taxpayer or a person connected with the taxpayer by blood relationship, marriage or common-law partnership or adoption, and (c) expenses of properties maintained by an estate or trust for the benefit of the taxpayer as one of the beneficiaries ...
TCC
Cribb-McKeown v. The Queen, docket 94-604-IT-G
Burden of Cassels, Brock. [5] Exhibit A-3, Tab 29. [6] The settlement agreement specifically indicates that both 560233 and the Appellant obtained independent legal advice in connection with its terms and effect. ...
TCC
Schafer v. The Queen, docket 95-1730-GST-G
They used the proceeds from the Royal Bank loan to pay off the mortgages ($150,000) held by the Bank of Nova Scotia; to pay for certain construction costs ($50,000) on their home; and to pay a debt of approximately $50,000 in connection with Reginald Schafer’s farming operation. ...
TCC
Reid's Heritage Homes Ltd. v. The Queen, docket 2001-1661(GST)G
The Tenant shall indemnify and save harmless the Landlord against any and all claims, actions, damages, loss, liabilities and expenses (including without limitations those in connection with bodily injury (including death), personal injury or damage to property) arising from any removal of the Residential Dwelling Unit. ...
TCC
Mahoney v. The Queen, docket 1999-4876-IT-G
Further, there must be a causal connection between the abnormal state of health or vitality and the dependence so that a general malaise or simple frailty that does not convincingly result in dependence, will not meet the requirements of the subject provision. ...
TCC
American Income Life Insurance Company v. M.N.R., docket 2001-3601(EI)
Sometimes, it was merely a question that had arisen in connection with the paperwork. ...