Legault v. Bank of Nova Scotia, 2022 FC 1075 -- text
Sharafeddin v. Canada (Citizenship and Immigration), 2022 FC 1269 -- text
Lorentz v. Suhr, 2022 FC 1138 -- text
Yao v. Canada (Citizenship and Immigration), 2022 FC 1274 -- text
Minister of Justice and Attorney General of Canada, Minister of Foreign Affairs, Director of the Canadian Security Intelligence Service and Commissioner of the Royal Canadian Mounted Police v. Omar Ahmed Khadr -- text
Edwards v. R., [1998] 4 CTC 2906 -- text
Bowie T.C.J.:
Maclsaac v. R., [1998] 4 CTC 2902 -- text
Bowman T.C.J.:
This appeal is an appeal from an assessment for 1995 whereby the Minister of National Revenue denied the appellant’s claim for a disability tax credit under section 118.3 of the Income Tax Act on the ground that the appellant was not markedly restricted in her ability to perform a basic activity of daily living.
The basic activity of daily living, as defined in section 118.4, in which the appellant claims she is markedly restricted is walking.
Cabot v. R., [1998] 4 CTC 2893 -- text
Rip T.C.J.:
Camp Kahquah Corp. v. R., [1998] 4 CTC 2882 -- text
Bell T.C.J.:
This is an appeal from an Assessment for the period January 1, 1992 to December 31, 1992 made under Part IX of the Excise Tax Act (“Act”) in respect of Goods and Services Tax. Sectional reference, unless otherwise specified, will be to this Act.
Issue
The issue is whether camp programs conducted by the Appellant are exempt supplies within the meaning of the term “exempt supply” as defined in section 123(1) of the Act.
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