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Repairs or Running Expense The deductibility of soft costs incurred by the taxpayer in connection with the acquisition of condominium units from a developer was not affected by the fact that such soft costs exceeded the amount of current expenditures incurred by the developer in connection with the condominium units. ...

It appealed the denial of $5,039.77 in ITCs which it had claimed in its return for its three-month reporting period ending on March 31, 2011 in connection with various of its costs including fees paid in connection with the income fund conversion and in connection with news releases regarding its dividends. ...

MNR, 92 DTC 2260, [1992] 2 CTC 2649 (TCC)-- summary under Section 62 Summary Under Tax Topics- Income Tax Act- Section 62 No portion of the capital loss realized by the taxpayer when he sold his Vancouver home in connection with his relocation to Newfoundland was deductible. "The only connection between this loss and the Appellant's move is the fact that his move forced the realization of a pre-existing loss which had accrued from market conditions" (p. 2266). ...

In denying the registrant's ITC claims for GST on various of its costs including fees paid in connection with the income fund conversion and in connection with news releases regarding its dividends, Pizzitelli J. found that the receipt by the registrant of substantial partnership drawings ($3,865,500 for a six-month period) for distribution by it to shareholders represented financial services. ...

Her Majesty The Queen, 90 DTC 6633, [1991] 1 CTC 86 (FCTD)-- summary under Subsection 10(1) Summary Under Tax Topics- Income Tax Act- Section 10- Subsection 10(1) The taxpayer acquired a residence and condominium from his son in order to secure a loan which he previously had made to his son, rather than in connection with an adventure in the nature of trade. Accordingly, although a property which is held in connection with an adventure in the nature of trade may be written down in accordance with the lower of cost and market rule in this case because the properties were not inventory, the taxpayer was precluded from taking such a deduction. ...

The taxpayer did not change his life pattern with respect to his continuous employment and social connections in Taiwan (including caring for his parents there and spending over ¾ of his time there); and Mogan TCJ accepted the taxpayer's explanation that the Regina connection had been established in order to have his children educated in North America. ...

Because the taxpayer was already suspended from the practice of law when the fees were incurred, they could not have been incurred in connection with any commercial activity. The taxpayer's argued that referral fees he received for referring clients to other lawyers was a commercial activity entitling him to the input tax credits, but the Court found there was no connection between that activity and the fees he incurred in his criminal defence. ...

The Queen, 2013 DTC 1142 [at at 757], 2013 TCC 107 (Informal Procedure)-- summary under Legal and other Professional Fees Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Legal and other Professional Fees no connection with medical practice The taxpayer, a physician, sought retribution against an arbitrator who had ruled against her in a medical dispute. ... Hogan J found that the taxpayer's legal fees incurred in the arbitrator's suit were not a business expense, as there was no connection between the relevant legal expenses and the business. ...

., was found to continue to be a resident of Canada in those years given the connections that she has maintained with Canada (including maintaining her Ontario driver's licence, OHIP coverage, the utilization of the services of a Windsor doctor and dentist, membership in a yacht club and her ties with her husband and two children in the Windsor family home including the provision of support to the children) and the temporary nature of her connections to the U.S. including not entering into a lease or purchasing a home and instead sharing room with a relative or friend. ...

The Queen, 95 DTC 5585, [1995] 2 CTC 312 (FCTD)-- summary under Legal and other Professional Fees Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Legal and other Professional Fees Legal fees incurred by the taxpayer in defending against contempt charges did not have a sufficiently direct connection with an objective of reversing a suspension of his qualification to practise law given that a conviction of the taxpayer for obstruction of justice and counselling perjury might continue to bar him from regaining such qualification. Legal fees incurred by the taxpayer in connection with a suit claiming that third parties had misrepresented the quantity of sand and gravel to be extracted from a parcel of land sold to a corporation also were non-deductible because such suit concerned the corporation's business rather than his. ...