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Results 11961 - 11970 of 15463 for connection
EC decision

Consolidated Building Corporation Limited v. Minister of National Revenue, [1965] CTC 360, 65 DTC 5211

Fienberg also testified that in addition to constructing residential and commercial buildings for sale the appellant also constructed properties for investment purposes as illustration of which he mentioned four such properties as being retained by the appellant: (1) three factories built in connection with a residential project in Aurora; (2) a number of garden courts in Etobicoke; (3) Don Valley Village, undertaken as a joint venture with other interests; and (4) 99 Avenue Road. ...
EC decision

Roy A. Hunt, Alfred M. Hunt, Torrence M. Hunt, Roy a Hunt, Jr., Richard McM. Hunt and Mellon National Bank and Trust Company, Executors of the Estate of Rachel Mom. Hunt v. Her Majesty the Queen, [1966] CTC 474, 66 DTC 5322

The Canadian branches of the appellant company also rendered agency services in Canadian ports on a commission basis to ships of other shipping enterprises during the years in question and both earned revenue therefrom and incurred expenses in connection therewith. ...
MQB decision

Re Galt Estate, [1955] CTC 222, 55 DTC 1163

In this connection care should be taken to see that the redemption is made in strict accordance with the requirements of the Companies Act under which the company is incorporated. ...
TCC

Parker v. The King, 2023 TCC 83 (Informal Procedure)

Monahan testified that the CRA did not find any evidence that the pharmaceuticals identified in connection with the CHT Arrangement were purchased by Crunin/the CH Trusts or KP Innovispharm. [22] The Respondent submits that the Invoices are relevant to the issue of whether any pharmaceuticals were acquired by Crunin/the CH Trusts or KP Innovispharm and therefore the Appellant. [27] The Summaries are Tab M: CHT 2004, 2005 and 2006 Combined Cash Analysis [23] and Tab N: KPI Cash Flow. [24] According to Mr. ...
FCA

Canada (The King) v. MICROBJO PROPERTIES INC., 2023 FCA 157

After reviewing the case law, it held that the cornerstone for this broad language is the existence of “a connection between the diminishment of the property of one person and the increase in the property of another person” (Reasons, para. 131). ...
TCC

Abbass v. The King, 2023 TCC 169

Hussein in connection with the operations of the first grocery store, continued the same work with the Corporation and the Appellant. ...
QCQC decision

Jugement Conforme. Philippe Guay (A Commissioner Appointed Under Section 126(4) or the Income Tax Act) v. Rene Lafleur, [1963] CTC 200

Fundamentally, the investigator in this case was an administrative officer, and the machinery set up by the statute was administrative for the purpose of enquiring as to whether or not fraudulent practices had been or were being carried on in connection with the sale of securities of the Wayside Company. ...
FCA

Esso Resources Canada Ltd. v. Canada, [1991] 1 CTC 121

In this connection, it is convenient to refer to the standard dictionary definition in both official languages. ...
TCC

Taran Furs (Montreal) Inc. v. Minister of National Revenue, [1996] 1 CTC 2819

Model Convention and of the United Nations Model Convention mention that two contracting States may decide to exempt from taxation, by the State of source, interest arising from certain categories of debts, such as interest paid in connection with the sale on credit of merchandise by one enterprise to another enterprise. ...
SCC

Percy Walker Thomson v. Minister of National Revenue, [1946] CTC 51, [1941-1946] DTC 812

The appellant left Canada in 1923, after having severed all his business connections, and after having made public his intention of ceasing to be a resident of Canada. ...

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