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SCC

A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 SCR 217

It argues that sport in connection with other purposes has been recognized as charitable, but the time has come for sport to stand on its own.   34                                First, it is necessary to look to the trend in the cases.  ...
SCC

Reference as to the Validity of Section 6 of the Farm Security Act, 1944 of Saskatchewan, [1947] SCR 394, aff'd [1949] AC 110

[Page 404] The well known “insurance cases” may be referred to in connection with the interpretation which has been given to s.s. 13 of section 92. ...
TCC

Ménard c. La Reine, 2006 DTC 2515, 2004 TCC 516

Analysis [29]     The question at issue is the following: can the Appellant deduct his travel expenses and his motor vehicle expenses in connection with his travel between his residence and the various docks in the Port of Montreal? ...
FCTD

Rivermede Developments Ltd. v. The Queen, 93 DTC 5365, [1993] 2 CTC 220 (FCTD)

It is our intention to start building early this summer and as a result we expect to finalize matters in connection with this development within the next three months. ...
TCC

Descarries v. The Queen, 2014 DTC 1143 [at at 3412], 2014 TCC 75 (Informal Procedure)

The Security Company agreed to sell and transfer to the Premier Company, and the Premier Company agreed to purchase from the Security Company, the whole of the assets and undertaking of the Security Company as a going concern, including the goodwill of its business, and the same was so described in the Agreement as to include any reserves or undistributed profits to which the Security Company was entitled in connection with its business.... ...
TCC

Tele-Mobile Company Partnership v. The Queen, 2012 TCC 256, aff'd 2013 FCA 149

  [18]         The Respondent replies to TELUS’ position vis-à-vis the ITCs in connection with the mail-in coupons by arguing the mail-in coupon was not a coupon as defined, but a rebate on the price of the phone, which was not supplied by TELUS and therefore could not be accepted as consideration for that supply. ...
SCC

671122 Ontario Ltd. v. Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983, 2001 SCC 59

In the cross-examination of Landow on his affidavit given in connection with the fresh evidence motion, Landow acknowledged that he was aware of his right to attend the trial and to testify.  ...
FCTD

Dominion Metal & Refining Works Ltd. v. The Queen, 86 DTC 6311, [1986] 2 CTC 47 (FCTD)

I note in this connection that in Mr. LaMothe's memorandum of May 8, 1973, he described the buildings on the plaintiff’s lands as old derelict warehouses. ...
TCC

Arpeg Holdings Ltd v. The Queen, 2007 DTC 131, 2006 TCC 593

Any business connection is remote. [85]     The Shareholders also dispute the income inclusion on procedural grounds. ...
FCA

Barnabe Estate v. Minister of National Revenue, 99 DTC 5387, [1999] 4 CTC 5 (FCA)

In this connection, I refer to the remarks made by Major J., when rendering the unanimous judgment of the Supreme Court in Mitsui & Co. ...

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