Search - connection

Th e ke y legislative provisions are these:   8(1) I n c o mputing a t axpayer’s income for a ta x ation year from an o f fice or employment, there may b e d educt e d such o f the following amoun t s as are wholly applicable to that source or s u ch par t of the following amounts a s may reasonably be regar d ed a s applicable theret o … (f) w h ere the taxpa y er was employed i n the y e a r in connection with the s elling of property or n egotiating of 8(1) Sont déductibles dans l e calcul d u reven u d’ u n contribuable tiré, p o ur une année d’imposition, d’une charge ou d’un emp l oi ceux des él é ments suivant s qui se rapportent entièrement à cette source d e revenus, o u la parti e des él é ments suivant s qu’il est raisonnable de considérer comme s’y rapporta n t: … (f) lorsque l e contribuable a été, au cours de l’a n née, employé pou r r e mplir des fonctions liées à l a vente d e biens ou à la n égoci a tion de 8(1) Sont déductibles dans l e calcul d u reven u d’ u n contribuable tiré, p o ur une année d’imposition, d’une charge ou d’un emp l oi ceux des él é ments suivant s qui se rapportent entièrement à cette source d e revenus, o u la parti e des él é ments suivant s qu’il est raisonnable de considérer comme s’y rapporta n t: … (f) lorsque l e contribuable a été, au cours de l’a n née, employé pou r r e mplir des fonctions liées à l a vente d e biens ou à la n égoci a tion de                                         Page: 5     contracts fo r the tax p ayer’s employer, and (i) … (ii) … (iii) w as r e mune r ate d in whole or par t by commissions…. ...

Tolhoek, and I recognize that the Appellant in this appeal may not necessarily have been in a position to oblige Trafalgar Capital to comply with the Minister's request, one must remember that he invested in a software tax shelter principally located (or at least with strong connections) to Bermuda. ...

For example, in describing the persuasive burden, the authors of the text write: The term “burden of proof” is occasionally used to describe two distinct concepts relating to the obligation of a party in a proceeding in connection with proof. ...

I will cite only five examples from the amended 1927 consolidation (Income War Tax Act, R.S.C. 1927, c. 97 as amended). (1) In the complex definition of "personal corporation" in paragraph 2(i)(i), there is a reference to "bonds, stocks or shares, debentures, mortgages, hypothecs, bills, notes or other similar property". (2) The scheme for the taxation of personal corporations required a determination of the value of the property of the corporation acquired from shareholders. (3) Paragraph 6(c) prohibited the deduction of "the annual value of property, real or personal, except rent actually paid for the use of such property, used in connection with the business to earn the income subject to taxation". (4) Paragraph 6(d) prohibited the deduction of "carrying charges or expenses of unproductive property or assets not acquired for the purposes of a trade, business or calling". (5) Subsection 3(f), added by S.C. 1934, c. 55, provides that income includes "rents, royalties, annuities or other like periodical receipts which depend upon the production or use of any real or personal property, notwithstanding that the same are payable on account of the use or sale of any such property. ...

Exemption for scholarships, fellowships, bursaries and prizes     56 (3) For the purpose of subparagraph (1)(n)(ii), a taxpayer’s scholarship exemption for a taxation year is the total of (a) the total of all amounts each of which is the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the taxation year in respect of a scholarship, fellowship or bursary received in connection with the taxpayer’s enrolment (i) in an educational program in respect of which an amount may be deducted under subsection 118.6(2) in computing the taxpayer’s tax payable under this Part for the taxation year, for the immediately preceding taxation year or for the following taxation year, or (ii) in an elementary or secondary school educational program, (b) the total of all amounts each of which is the lesser of (i)  the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the taxation year in respect of a scholarship, fellowship, bursary or prize that is to be used by the taxpayer in the production of a literary, dramatic, musical or artistic work, and (ii) the total of all amounts each of which is an expense incurred by the taxpayer in the taxation year for the purpose of fulfilling the conditions under which the amount described in subparagraph (i) was received, other than (A) personal or living expenses of the taxpayer (except expenses in respect of travel, meals and lodging incurred by the taxpayer in the course of fulfilling those conditions and while absent from the taxpayer’s usual place of residence for the period to which the scholarship, fellowship, bursary or prize, as the case may be, relates), (B) expenses for which the taxpayer is entitled to be reimbursed, and (C) expenses that are otherwise deductible in computing the taxpayer’s income, and (c) the lesser of $500 and the amount by which the total described in subparagraph (1)(n)(i) for the taxation year exceeds the total of the amounts determined under paragraphs (a) and (b).             118.6. ... No. 102 (QL), 2008 TCC 114, paras. 30 and 32. [6]               [1983] 2 S.C.R. 428, [1983] C.T.C. 393. [7]            Technical notes, 56(1)(n). [8]               This version of paragraph 56(3)(b) states:          (b) the lesser of (i) $3,000 and (ii)  the total of all amounts each of which is the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the year in respect of a scholarship, fellowship or bursary received in connection with the taxpayer’s enrolment in an educational program in respect of which an amount may be deducted under subsection 118.6(2) in computing the taxpayer’s tax payable under this Part for the year. [9]           In a memorandum addressed to the Tax Services Office for Eastern Quebec, the CRA’s position is described as corresponding with that expressed by the Commissioner. ...

Paragraph 245(3)(b) provides no guidance with respect to the degree of connection or relationship that is required before transactions will be regarded as constituting a series. ... As long as the transaction has some connection with the common law series, it will, if it was completed in contemplation of the common law series, be included in the series by reason of the deeming effect of subsection 248(10). ...

He said at p. 13:     Finally, the question of solicitor‑client privilege is, in this connection, a troublesome one. ... Much like those formulated in Descôteaux, supra, the following guidelines are meant to reflect the present-day constitutional imperatives for the protection of solicitor-client privilege, and to govern both the search authorization process and the general manner in which the search must be carried out; in this connection, however, they are not intended to select any particular procedural method of meeting these standards.  ...

That sum appears to me to have been paid for the establishment of a permanent physical connection between the respondent’s plant and that of Anglo-Canadian. ... In that connection I need only refer to the definitions of disposition contained in subclauses (I), (ii) and (ix) of clause (f) of section 1. ...

Instead, the Appellant offered the job of General Manager to an accountant affiliated with its lawyer’s office whose résumé admitted into evidence shows no connection or experience in the insurance industry other than working in an accounting capacity to configure and operate the general ledger and management reporting requirements of her former insurance company employer. [113]    Oddly enough, Ms. ... However, the Treaty requires in paragraph 5 dealing with reinsurance premiums, that: In consideration of the liabilities and obligations ceded to the Reinsurer in connection with the Annuities (the “ Ceded Liabilities ”), as at the Effective Time the Company shall transfer to the Reinsurer assets with a value equal to, and matched with, the Ceded Liabilities as at the Effective Time (the “ Transferred Assets ”) and on that account shall, at the Effective Time, transfer the assets set out on Schedule 5 to this Agreement. [143]    There was no list of the ceded liabilities being the list of transferred annuities attached to the agreement. ...

In this same connection, Iacobucci J. added the following at paragraph 158:                  The chief proposition to be drawn from this holding is that even the pursuit of a purpose which would be non-charitable in itself may not disqualify an organization from being considered charitable if it is pursued only as a means of fulfilment of another, charitable, purpose and not as an end in itself. ... The learned author opined in this same connection that "there is little doubt that, if the genuine and sole object is to enlighten the public on the theories and concepts of political belief in general, this is educational". ...