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FCTD

Les Placements Bourg-Royal Inc v. Her Majesty the Queen, [1974] CTC 362, 74 DTC 6269

The requirement that two representatives of the plaintiff be on the board of directors of Fibracan at all times and the fact that this was to be the professed policy of the group in connection with any investments which Bourg- Royal would make, and that they considered that their engineering and business experience and financial and other contacts would be of substantial benefit to the small companies in which it was intended to invest, indicate that the policy was, if not to actually control the operation, to nevertheless be in a position to observe and influence the operation of the businesses in which investments were to be made, and thus to assist in turning these investments to a profit. ...
SCC

Robert Adolphe Stanley v. Minister of National Revenue, [1972] CTC 34, 72 DTC 6004

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. ...
FCTD

William Av. Siebens v. Minister of National Revenue, [1971] CTC 557, 71 DTC 5310

This was done, for example, in connection with the disposal of the shares of Siebens Minerals Ltd. before the present company, Siebens Leaseholds Ltd. was incorporated. ...
SCC

Minister of National Revenue v. Ian G. Wahn, [1969] CTC 61, 69 DTC 5075

After adding to this loss $386.50 for expenses incurred during the year 1962 in connection with the practice of his profession, he sought to have the total of $6,902.89 carried back to the year 1961 against his substantial professional income for that year. ...
EC decision

City Parking Properties and Development Limited v. Minister of National Revenue, [1969] CTC 508, 69 DTC 5332

He was called to testify as an officer of the appellant company who had pertinent knowledge and experience and who had been responsible for advising the company and evaluating the property at the time of purchase and allocating the cost in connection with its financial statements and tax returns. ...
EC decision

Sensibar Dredging Corporation Ltd. And Construction Aggregates Corporation v. Minister of National Revenue, [1967] CTC 298, 67 DTC 5212

Prima facie this seems to me to indicate that the transaction which resulted in the profit in question was that of Sensibar Dredging and there does not appear to me to be anything in the evidence pointing unequivocally to the conclusion that the acts of Sensibar Dredging in connection with the transaction were or were intended to be in fact those of the parent company. ...
EC decision

Cyril John Ransom v. Minister of National Revenue, [1967] CTC 346, 67 DTC 5235

A number of incidental expenses can also be reimbursed the employee as out of pocket expenses, such as (a) connection of appliances, (b) alteration of rugs and draperies, (c) house cleaning and other similar expenses within the discretion of the department manager. ...
FCTD

Hawrish v. Minister of National Revenue, [1975] C.T.C. 446, 75 D.T.C. 5314

The plaintiff tried to persuade the Court that in estate matters, he would not consider that he had earned the money held in his bank account until absolutely every bit of work in connection with the estate had been completed. ...
EC decision

Rivershore Investments Limited v. Minister of National Revenue, [1964] CTC 112, 64 DTC 5065

I myself tried to find a buyer, but without experience in the handling of land, and with no connections in that business, I was unsuccessful. ...
EC decision

Armand Plouffe v. Minister of National Revenue, [1964] CTC 580

Also that, with the consent of his learned opponent, a small sum in connection with ‘‘Des marchandises en magasin”? ...

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