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FCTD

Recalma v. Canada, 98 DTC 6238, [1998] 2 C.T.C. 403 (FCA)

C.A.)] 11 So too, where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ...
FCTD

Canada Trust Co. v. The Queen, 81 DTC 5248, [1981] CTC 319 (FCTD)

I say this because that individual first referred to is next referred to in connection with his family. ...
FCA

The Queen v. Demers, 86 DTC 6411, [1986] 2 CTC 321 (FCA)

One thinks, for example, of the commission paid to a real estate agent or of the fees paid to a notary in connection with the sale of a house. ...
TCC

Mesamour v. The Queen, 2010 DTC 1164 [at at 3353], 2010 TCC 131 (Informal Procedure)

Based on the information provided by the Appellant and the documents adduced in connection with the mission, support role and services offered by PRAIDA, the officer assigned to the Appellant's objection rejected it. ...
FCTD

The Queen v. Wright, 81 DTC 5004, [1981] CTC 14 (FCTD)

All of the administrative work in connection with his practice was carried on at his home. ...
T Rev B decision

Shahmoon v. Minister of National Revenue, 75 DTC 275, [1975] C.T.C. 2361 (T.R.B.)

There is also no doubt that they were able to afford this, what might be termed by others, luxury, rather than stay at hotels; and the evidence is clear, and I accept it as a fact, that they used the apartment no more than one or two months a year and usually for two-week periods over the course of the period of time that is relevant in this case. 7 Mr Shahmoon was also president of a corporation by the name of Derby Development Corporation which carried on business in Montreal, and there is no doubt that when he came to Canada to look after, or to do what needed to be done in connection with, his real estate holdings, he used the facilities of Derby Development Corporation for that purpose. ...
FCTD

Walls v. The Queen, 76 DTC 6309, [1976] CTC 501 (FCTD)

For example, there are no common infra-structures, municipal services such as streets, water, fire or police protection, and there is no political connection. ...
FCTD

Niemi v. The Queen, [1984] CTC 181, 84 DTC 6194 (FCTD)

Mr Niemi had been a “Big Brother” to one of Mrs Hebert’s children for several years prior to his purchase of the farm and it was because of that connection that he became familiar with the farm. ...
FCTD

Brackstone v. The Queen, 80 DTC 6060, [1980] CTC 89 (FCTD)

The Queen, 80 DTC 6060, [1980] CTC 89 (FCTD) Mahoney, J:—The only issue is whether an amount received by the plaintiff in connection with the termination of his employment was income from an office or employment as determined by the Minister of National Revenue. ...
EC decision

Canada Steamship Lines Ltd. v. MNR, 66 DTC 5205, [1966] CTC 255 (Ex Ct)

The appeal is allowed and the assessments are referred back for re-assessment so as to allow the expenditures which are the subject matter of the appeals except those expenditures which were incurred in connection with, or as a necessary incident of, replacing the boilers in the S.S. ...

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