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Clause 6 of the contract provided that: The contractor shall at his own expense obtain all licences and permits that may be required for or in connection with the use of the said facilities for the purposes aforesaid. ... In Nomad Sand & Gravel Ltd., supra, the nature of the taxpayer's business did not give the taxpayer any on-going connection with its customers that would have allowed the taxpayer to demonstrate it had to provide future services. ...

Crumb's evaluation in the amount of $36,700, a six-bay loading dock and warehouse $37,000 and the purchase, installation and connection of the extra fuel storage tanks of which Ms. ... Attridge [the plaintiff] has requested that we confirm the intent of our company in connection with our negotiations carried on between our firm and Pyramid Management Ltd. in 1972. ...

In my opinion, in considering the application of subsection 2(5) to the unusual facts of this case, this Court should not feel itself rigidly bound, in interpreting the words “beneficially entitled”, by rules of equity evolved in the courts of chancery in connection with trusts. ... The expression, beneficial use or beneficial ownership or interest, in property is quite frequent in the law, and means in this connection such a right to its enjoyment as exists where the legal title is in one person and the right to such beneficial use or interest is in another, and where such right is recognized by law, and can be enforced by the courts, at the suit of such owner or of some one in his behalf, (p 127-28) The Trustee Acts of eight of the provinces use the phrase “beneficially interested” in the sense of a beneficiary or successor with such an interest as would be recognized and enforced by the courts, someone who, by definition, is competent to seek relief in the event, for example, of default on the part of the executors and trustees of the estate. ...

All security now or at any time hereafter held by the bank for the payment of any debt or liability of the customer (the said security being hereinafter called “the security”), including, without limiting the generality of the foregoing, security by way of warehouse receipt or bill of lading or under section 88 of the Bank Act, together with all property covered by or comprised in the security (the said property being hereinafter called "the property"), and all proceeds of the security and of the property, shall be continuing collateral security for the payment of such debt or liability and also for the payment of interest thereon calculated according to the bank's usual custom, and of all costs, charges and expenses of or incurred by the bank in connection therewith, whether in protecting, preserving, realizing or collecting the security or the property or attempting so to do or otherwise, and interest thereon at the rate and calculated in the manner aforesaid, all of which the customer agrees to pay to the bank. 4. ... The Court said the following at page 373 (D.T.C. 6284): In this latter connection, counsel for the respondent submitted that by virtue of the payments the respondent was ipso facto subrogated to the employee’s claim for wages. ...

Another pertinent provision, paragraph 4(b) reads, in part, as follows: the investor agrees to pay to the company by December 31, 1987 in connection with this agreement amounts equal to 20 per cent of the amount of E expenditures set out in clause 1 hereof. ... Finally, it appoints Northcor as the agent of the partnership for all matters in connection with any application for PIPs. ...

Correspondence, notes or memoranda received, sent or prepared in connection with your entry into and carrying on of this business. ... "Simon No ë l"                                                                                                                                 Judge 231.1. (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, (a) inspect, audit or examine the books and records of a taxpayer and any document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer or to any amount payable by the taxpayer under this Act, and (b) examine property in an inventory of a taxpayer and any property or process of, or matter relating to, the taxpayer or any other person, an examination of which may assist the authorized person in determining the accuracy of the inventory of the taxpayer or in ascertaining the information that is or should be in the books or records of the taxpayer or any amount payable by the taxpayer under this Act, and for those purposes the authorized person may (c) subject to subsection 231.1(2), enter into any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, and (d) require the owner or manager of the property or business and any other person on the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. [...] 231.2. (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person, by notice served personally or by registered or certified mail, require that any person provide, within such reasonable time as is stipulated in the notice, (a) any information or additional information, including a return of income or a supplementary return; or (b) any document. [...] 239. (1) Every person who has (a) made, or participated in, assented to or acquiesced in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Act or a regulation, (b) to evade payment of a tax imposed by this Act, destroyed, altered, mutilated, secreted or otherwise disposed of the records or books of account of a taxpayer, (c) made, or assented to or acquiesced in the making of, false or deceptive entries, or omitted, or assented to or acquiesced in the omission, to enter a material particular, in records or books of account of a taxpayer, (d) wilfully, in any manner, evaded or attempted to evade compliance with this Act or payment of taxes imposed by this Act, or (e) conspired with any person to commit an offence described in paragraphs 239(1)(a) to 239(1)(d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (f) a fine of not less than 50%, and not more than 200%, of the amount of the tax that was sought to be evaded, or (g) both the fine described in paragraph 239(1)(f) and imprisonment for a term not exceeding 2 years. 231.1. (1) Une personne autorisée peut, à tout moment raisonnable, pour l'application et l'exécution de la présente loi, à la fois: a) inspecter, vérifier ou examiner les livres et registres d'un contribuable ainsi que tous documents du contribuable ou d'une autre personne qui se rapportent ou peuvent se rapporter soit aux renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit à tout montant payable par le contribuable en vertu de la présente loi; b) examiner les biens à porter à l'inventaire d'un contribuable, ainsi que tout bien ou tout procédé du contribuable ou d'une autre personne ou toute matière concernant l'un ou l'autre dont l'examen peut aider la personne autorisée à établir l'exactitude de l'inventaire du contribuable ou à contrôler soit les renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit tout montant payable par le contribuable en vertu de la présente loi; à ces fins, la personne autorisée peut: c) sous réserve du paragraphe (2), pénétrer dans un lieu où est exploitée une entreprise, est gardé un bien, est faite une chose en rapport avec une entreprise ou sont tenus ou devraient l'être des livres ou registres; d) requérir le propriétaire, ou la personne ayant la gestion, du bien ou de l'entreprise ainsi que toute autre personne présente sur les lieux de lui fournir toute l'aide raisonnable et de répondre à toutes les questions pertinentes à l'application et l'exécution de la présente loi et, à cette fin, requérir le propriétaire, ou la personne ayant la gestion, de l'accompagner sur les lieux. [...] 231.2. (1) Malgré les autres dispositions de la présente loi, le ministre peut, sous réserve du paragraphe (2) et, pour l'application et l'exécution de la présente loi, y compris la perception d'un montant payable par une personne en vertu de la présente loi, par avis signifié à personne ou envoyé par courrier recommandé ou certifié, exiger d'une personne, dans le délai raisonnable que précise l'avis: a) qu'elle fournisse tout renseignement ou tout renseignement supplémentaire, y compris une déclaration de revenu ou une déclaration supplémentaire; b) qu'elle produise des documents. [...] 239. (1) Toute personne qui, selon le cas: a) a fait des déclarations fausses ou trompeuses, ou a participé, consenti ou acquiescé à leur énonciation dans une déclaration, un certificat, un état ou une réponse produits, présentés ou faits en vertu de la présente loi ou de son règlement; b) a, pour éluder le paiement d'un impôt établi par la présente loi, détruit, altéré, mutilé, caché les registres ou livres de comptes d'un contribuable ou en a disposé autrement; c) a fait des inscriptions fausses ou trompeuses, ou a consenti ou acquiescé à leur accomplissement, ou a omis, ou a consenti ou acquiescé à l'omission d'inscrire un détail important dans les registres ou livres de comptes d'un contribuable; d) a, volontairement, de quelque manière, éludé ou tenté d'éluder l'observation de la présente loi ou le paiement d'un impôt établi en vertu de cette loi; e) a conspiré avec une personne pour commettre une infraction visée aux alinéas a) à d), commet une infraction et, en plus de toute autre pénalité prévue par ailleurs, encourt, sur déclaration de culpabilité par procédure sommaire: f) soit une amende de 50 % à 200 % de l'impôt que cette personne a tenté d'éluder; g) soit à la fois l'amende prévue à l'alinéa f) et un emprisonnement d'au plus 2 ans.                                           ...

Loewen on the redemption of a debenture which had been issued in connection with a scientific research tax credit (“SRTC”). ... There was no private gallery sponsor of Morrisseau in the intervening years because his personal lifestyle did not encourage that kind of professional connection. ...

In the Bill of Costs above referenced, the Respondent did not include the expenses incurred in connection with JS, the person tendered as its second expert witness whose qualifications were not accepted by the Court. [3]              Notwithstanding that the Respondent has only claimed Tariff costs, the Appellants, in its initial submissions and subsequently in reply submissions, argues that such fees should not be allowed or dramatically reduced on essentially the following basis: 1.                  ... Moreover, as the Respondent has pointed out, section 241 of the Income Tax Act provides that the names of such taxpayers and other information pertaining to them is confidential and so the Court would not even be in a position to know who they are. [92]         Section 241 reads as follows: 241. (1)     Provision of information- Except as authorized by this section, no official or other representative of a government entity shall (a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information; (b) knowingly allow any person to have access to any taxpayer information; or (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section. (2)   Evidence relating to taxpayer information  - Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information. (3)   Communication where proceedings have been commenced- Subsections (1) and (2) do not apply in respect of (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty. [93]         It is obvious there is no exception for accessing such confidential information for the purposes of allocating costs above. [94]         More fundamental however, is the principle that persons who have no ability to influence the conduct of an appeal cannot be liable for costs. ...

He was prohibited from acting directly or indirectly as an appraiser, promoter, broker or consultant in connection with gifts of works of art to non-profit organizations, such as charities, and in particular museums and fabriques. ... Demers also made a connection between invoices from the Galerie des Maîtres Anciens and Univers du Rail Inc. ...

He was prohibited from acting directly or indirectly as an appraiser, promoter, broker or consultant in connection with gifts of works of art to non-profit organizations, such as charities, museums and fabriques. ... Demers also made a connection between invoices from the Galerie des Maîtres Anciens and Univers du Rail Inc. ...