Search - connection
Results 11771 - 11780 of 15462 for connection
FCTD
Soft-Moc Inc. v. Canada (National Revenue), 2013 DTC 5096 [at at 5879], 2013 FC 291, briefly aff'd 2014 DTC 5025 [at 6659], 2014 FCA 10
In connection with that TPA, the Minister is reviewing the payments made by the Applicant to the four Bahamian companies for the services. ...
FCA
Vanguard Coatings and Chemicals Ltd. v. The Queen, 88 DTC 6374, [1988] 2 CTC 178 (FCA)
Whether or not they are a unitary whole so as to constitute a single right, in my view they have a fundamental connection springing from and expressing human nature and dignity. ...
EC decision
MNR v. Panther Oil & Grease Manufacturing Co. of Canada Ltd., 61 DTC 1222, [1961] CTC 363 (Ex Ct)
In this connection it was agreed that if the appeal herein should be dismissed and the respondent succeed in its appeals against the assessments levied against it they should be reduced by the following amounts, namely, $404.96 for 1952, $437.49 for 1953 and $2,241.98 for 1954. ...
TCC
Deuce Holdings Ltd. v. R., 97 DTC 921, [1998] 1 CTC 2550 (TCC)
But the same general effect will be had in connection with the retiring allowance when it is ultimately paid out? ...
FCTD
Canada (National Revenue) v. Thornton, 2013 DTC 5008 [at 5541], 2012 FC 1313
This is because the Applicant has acknowledged that SCP extends to work product created in connection with the giving of legal advice, and it has also confirmed that it is not seeking access to any documents that are protected by SCP. ...
TCC
Consoltex Inc. v. R., 97 DTC 724, [1997] 2 CTC 2846 (TCC)
To put the problem in a nutshell, the appellant in 1988 and prior years carried on SR & ED on a substantial scale in connection with the textiles business in which it was engaged. ...
SCC
Johns-Manville Canada v. The Queen, 85 DTC 5373, [1985] 2 CTC 111, [1985] 2 S.C.R. 46
The learned trial judge concluded that these land expenditures were not in the nature of capital outlays but rather were expenses incurred in the mining operations and should be taken into account in the computation of net income in connection therewith. ...
FCA
Canadian Industries Ltd. v. The Queen, 80 DTC 6163, [1980] CTC 222 (FCA)
By letter dated August 9, 1967 CIL and Chematur agreed concerning the distribution of this sum as follows: We wish to refer to the agreement between our companies, dated 27th June, 1960, concerning our purchase of rights under your continuous TNT process, and our recent correspondence in connection with our sale of rights under such process to the United States Government. ...
TCC
Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152
Considering all the facts before me, his connections with the United States were weak when compared to his settled routine in Canada. ...
ABCA decision
Winterhaven Stables Ltd. v. A.-G. Canada, [1989] 1 CTC 16 (Alta. C.A.)
In addition, the Defendant says: (a) that the Amended Statement of Claim does not advance, nor is there any connection at law between the alleged invalidity of the Income Tax Act on the basis of Section 92 of the Constitution Act, 1867 and the legislative authority granted Parliament by Section 91 thereof pursuant to which expenditures are made, and that no action lies in the circumstances of this case for the declarations sought; (b) Parliament's authority to impose taxation stands in no direct relation to the other powers conferred on it by Section 91 of the Constitution Act, 1867 in that the Income Tax Act may not be impugned on the basis of the alleged invalidity of federal statutes under which expenditures are made; (c) that the gravamen of the claim being as to the expenditure of monies from the Consolidated Revenue Fund, to which the authority for taxation stands in no direct relation, the action cannot succeed; (d) that this Honourable Court should not exercise its discretion in favour of taking jurisdiction in relation to the administration of the Income Tax Act in circumstances where, as in this case, Parliament has provided a specific method for the challenging of liability and authority to levy taxes under that Act. 8. ...