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This is because of the fact that both Companies were controlled by the same interests at the time the sale of the assets was completed, and the first proviso of section 6(1)(n) is specific in this connection.’’ and also to paragraph 15 in the Notice of Appeal herein which alleged: “15. ...

Subject to the provisions of this Act, the Exchequer Court shall have exclusive jurisdiction to hear and determine all questions that may arise in connection with any assessment made under this Act and in delivering judgment may make any order as to payment of any tax, interest or penalty or as to costs as to the said Court may seem right and proper.” ...

It is shown that in the years in question the appellant company had no employees in Canada carrying on its business of buying and selling minerals, all work in connection therewith being conducted by and at the expense of the parent company in New York, but on behalf of the appellant. ...

Karim Mimoune testified for the Respondent. [4] In 2015, the Appellant spent a total of $131,104 in connection with two projects; it claimed that these were expenditures related to scientific research and experimental development activities (the “experimental development expenditures”). ...

Minister of National Revenue, [1978] CTC 2541, [1978] DTC 1398 Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1972 wherein the Minister of National Revenue assessed to tax the recaptured capital cost allowance in connection with a deemed disposition of depreciable property. ...

Argument Counsel for the appellant quoted an explanation provided by. the Department of National Revenue in connection with the assessment: A capital loss is realized on sale of Shares, bankruptcy of the company, surrender of the charter, or cancellation of the charter by ‘the Province and as none of these events occurred during 1975, the capital Joss is not allowable for the year. ...

In June 1973, I severed my connection with the Company, and the shares were sold the following year. ...

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. ...

McKissock explained that he provided consulting services of various kinds to his son’s company in relation to jobs that it was doing, or was bidding on, and in connection with facilitating its acquisition of material and supplies. ...

Furlan have some connection as, last May, Ms. Campagna attempted to file discovery questions and answers with the registry on behalf of Mr. ...