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Results 5091 - 5100 of 15530 for connection
TCC
Cook v. The Queen, 95 DTC 853, [1995] 1 CTC 2251 (TCC)
Even if that is all she had — a right to commence legal action — I am satisfied that right, even if it only arose out of the contract between her former employer and GreatWest, that Savage, supra is sufficiently broad in its interpretation for this Court to make the connection from Cook to Great-West to Hamilton Steel Railway, her employer at the time she alleges she became disabled. ...
FCTD
Kirsch Construction Ltd. v. The Queen, 88 DTC 6503, [1988] 2 CTC 338 (FCTD)
It has been held by the Supreme Court of Canada that unless the contrary is indicated it is to be presumed from such an expression that property is not to pass until delivery at the destination indicated. [3] In this connection counsel for the plaintiff contended that since delivery was actually made at Tisdale, Saskatchewan the defendant could not rely on this principle as otherwise it would mean that title had never passed. ...
TCC
Campbell v. The Queen, 2003 DTC 420, 2003 TCC 160 (TCC) (Informal Procedure)
That subparagraph exempts (vii.1) reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment. ...
TCC
106443 Canada Inc. v. The Queen, 94 DTC 1663, [1995] 1 CTC 2788 (TCC)
As we have just seen a sale with a right of redemption is a legal act occurring frequently in connection with the security for a loan. ...
TCC
McHale v. MNR, 92 DTC 1781, [1992] 2 CTC 2105 (TCC)
The appellant did not pay any amount to the Bank in 1983 in connection with his guarantees but, when filing his 1983 income tax return, he claimed the amount of $290,502 (being one-half of $581,004) as an “allowable business investment loss” in accordance with paragraphs 38(c) and 39(1)(c) of the Act. ...
TCC
Pat Marcantonio v. Minister of National Revenue, 91 DTC 917, [1991] 1 CTC 2702 (TCC)
In 1983-84, Andrea started to purchase the optometric supplies but they were sold by the appellant in connection with his professional practice. ...
TCC
Cormier v. M.N.R., docket 97-441-UI
Consequently, and for these reasons, I find that the Minister's decision is not legal in that his analysis of the facts was incomplete, biased and tendentious. [19] The appellant has satisfied the Court that it should intervene. [20] In this connection the weight of the evidence also established that the appellant had performed her work under a genuine contract of service: the non-arm's-length relationship in no way affected or distorted either the work to be performed or the level of remuneration. [21] The appellant was indeed subject to the owner's authority: certainly, the owner relied on the appellant's experience and expertise, as she had worked in the restaurant business for a very long time. ...
TCC
Turcotte v. The Queen, docket 97-3283-IT-I (Informal Procedure)
The address 1554A is mentioned, but in connection with the use of an office attached to the principal residence. [12] The statements of account for municipal and school taxes were filed as Exhibits I-1 and I-2. ...
TCC
Thompson v. The Queen, docket 96-2862-GST-I (Informal Procedure)
After hearing evidence from the Appellant’s wife, I am satisfied that for the purposes of the legislation, the renovations were substantially complete on December 18, 1993 and all of the contracting work was performed from April to December, 1993. [4] On or about September 30, 1995, the Appellant filed an application for rebate of the goods and services tax expended in connection with this renovation. ...
TCC
Benson Investments Ltd. v. The Queen, docket 96-1513-IT-G
In computing income for his 1991 taxation year, Benediktson claimed a deduction for an allowable business investment loss in the amount of $121,830 from the disposition of land and buildings, which arose in connection with the $620,000 debt owing to him from Investments, on the basis that it had become a bad debt in that year. ...