Search - connection
Results 1611 - 1620 of 15556 for connection
FCTD
Zebaze v. Canada (Citizenship and Immigration), 2016 FC 1225
The statement has no probative value because it does not prove this connection, simply corroborating the tragic incidents. ... When he speculates, assumes and presumes, that in no way establishes a connection between the deaths and attacks to seek revenge or to intimidate. ... What is sorely lacking is a plausible connection between the tragic deaths and the alleged fear, when even the police officer uncle does not claim one. ...
EC decision
Herbert Wallace Losey v. Minister of National Revenue, [1957] CTC 146, 57 DTC 1098
It is the benefit and advantage of the good name, reputation and connection of a business. ... While this business connection which the appellant had was an asset its transferable value could not be otherwise than very small. ... Moreover, the connection which he had was largely personal to himself and his two salesmen. ...
FCTD
Queen & Metcalfe Carpark Ltd. v. MNR, 74 DTC 6007, [1973] CTC 810 (FCTD), aff'd [1976] CTC xvi (FCA)
In this connection what is the effect of the leases previously referred to? ... Accordingly, I consider that the phrase “use in connection with a business carried on by him” does not limit the planned structure to one which would be a facility in connection with the taxpayer’s business. ... Services of solicitors for documentation in connection with the above matters. 7. ...
TCC
Johnston v. The Queen, docket 2001-1952(IT)I (Informal Procedure)
That is a clear connection to the new residence. There were no intervening events, no intervening deposits or withdrawals. ... One argument was that the section does not speak to "connections" and for the Respondent to rely on connections is just not something that is found in the words of the Act. ... This has resulted in a connection between his equity loan and the new residence. ...
FCTD
Philrick Limited v. Her Majesty the Queen, [1977] CTC 217, 77 DTC 5158
Whether there need be any “connection” between farming and the other source of income. ... As I construe his Lordship’s statement in its context, he did not consider “connection” a requirement. ... As I construe it, there is nothing in subsection 13(1) which says there must be any such connection. ...
TCC
Beauport (Town) v. M.N.R., docket 97-239-UI
Since the measurement of the use of the vehicle must be based solely on the number of kilometres for which the vehicle is used in connection with or in the course of the office or employment, it will just as readily be understood here that the use of the vehicle cannot be measured based on the number of days for which it was used in connection with or in the course of the office or employment. ... In both cases, the use of the vehicle is not measured on an individual basis solely according to the number of kilometres travelled by a given employee in connection with his employment. ... Under such a scheme one would have to determine the allowance of each employee based on the number of kilometres actually travelled by that employee in connection with his employment. ...
TCC
Simard v. The Queen, 2018 TCC 266
For ease of reference I will refer to the factors in Rule 147(3) by their paragraph numbers. [6] In connection with paragraph (a) the Respondent was totally successful in having the motion dismissed with costs. There was absolutely no merit to the Appellants position. [7] In connection with paragraph (b) the Respondent agrees that while the amounts in issue with respect to these particular Appellants are not overly large, that the total amounts in issue for all the cases impacted by these lead cases exceeds over $600 million and therefore is huge. ... In my opinion, the Appellants should have attempted to work out its undertaking concerns, but clearly had no intention of doing so. [10] In connection with paragraph (e) dealing with volume of work, I am in complete agreement with the Respondent that the volume of work in connection with this motion was enormous. ...
TCC
Blackburn v. The Queen, 2006 TCC 332 (Informal Procedure)
Blackburn deducted legal fees of $4,500 and $10,500 respectively, in connection with this criminal matter. ... He deducted legal fees in 2000 in connection with this matter and was denied such deduction by Canada Revenue Agency. ... Blackburn claimed were in connection with the internal Police Services Act matter, Mr. ...
TCC
Allchin v. The Queen, 2003 TCC 476
I agree. [9] In order to determine if the Appellant was a resident of Canada in the 1993, 1994 and 1995 taxation years I will outline the Appellant's connections to Canada and the Appellant's connections to the United States. ... In connection with her allegation that she lived on her boat I note that Tab 3 of Exhibit A-1 contains a copy of a lease dated January 20, 1996 between the Appellant and the Shore Club Marina. ... I find that her connections to the United States were of a very temporary nature. ...
SCC
Dubé v. Canada, 2011 SCC 39, [2011] 2 SCR 764
T he findings of fact of the Tax Court of Canada judge disclose no such connections in this case. ... That symmetry was found in Williams to strengthen the connection between the place of employment and the benefits. ... I‑5 , to apply to an Indian’s personal property, the property must have concrete and discernible connections with a reserve. [35] In the instant case, the findings of fact of the Tax Court of Canada judge disclose no such concrete connections. ...