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I lost in excess of $150,000 + loss in currency depreciation in Canada since then. ...

The question is whether it also covers an arrangement of the type set out in the definitions of RRSP and RRIF in the Income Tax Act. [21] The definition of RRSP includes, in subparagraph (b) (iii), "... a deposit with a branch or office, in Canada, of... ...

Erich Klein, Revisor [1]           See Alexander v. M.N.R., [1970] Ex. ...

Phillips put it in his argument “Seven [1] for — Twelve [2] against” his position. ...

S-53 called the ” Little Pine Community Counselling Services Society” and this society is not an Indian within the meaning of the Indian Act. ...

As was stated in Evidence in Civil Cases, Sopinka and Lederman, Butterworth & Co. ...

The first case relied upon by the defendant is the Supreme Court of Canada decision in James Richardson & Sons Ltd. v. ...

Relevant Staturory Provisions Income Tax Act, S.C. 1970-71-72, c. 63 (applicable to taxation years 1985 and 1986) 18.(1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of (a) an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the business or property; (b) an outlay, loss or replacement of capital, a payment on account of capital or an allowance in respect of depreciation, obsolescence or depletion except as expressly permitted by this Part; 20.(1) Notwithstanding paragraphs 18(l)(a), (b) and (h), in computing a taxpayer’s income for a taxation year from a business or property, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (¢) an amount paid in the year or payable in respect of the year (depending upon the method regularly followed by the taxpayer in computing his income), pursuant to a legal obligation to pay interest on (i) borrowed money used for the purpose of earning income from a business or property (other than borrowed money used to acquire property the income from which would be exempt or to acquire a life insurance policy), 38. ...

The corporation Taillefer also benefitted from the non-payment of the sum of $21,000 that a related corporation by the name of Taillefer & Associés Incorporée could have required in respect of rent for the use of their premises by the corporation Taillefer during 1987. ...

[1] (j) the appellant was required to pay instalments of tax in respect of the 1987 taxation year on March 31, June 30, September 30, and October 30, each in the amount of $1,955.85; (k) the appellant was required to pay instalments of tax in respect of the 1988 taxation year on March 31, June 30, September 30, and October 30, each in the amount of $2,874.59; (l) during 1987, the appellant did not pay any instalments of tax in respect of the 1987 taxation year; (m) during 1988, the appellant paid instalments of tax in respect of the 1988 taxation year as follows: February 9,1988 $ 499.78 June 2, 1988 $1,000.00 July 5, 1988 $1,000.00 (n) the appellant has not paid the balance of tax assessed as payable in respect of the 1987 taxation year as at December 31, 1991; (o) the appellant has not paid the balance of tax assessed as payable in respect of the 1988 taxation year as at December 31, 1991; (p) instalment interest in respect of deficient instalments for the 1987 taxation year amounts to $446.87, as calculated in Schedule "A" attached hereto; (q) instalment interest in respect of deficient instalments for the 1988 taxation year amounts to $581.60, as calculated in Schedule "B" attached hereto; (r) the appellant’s chief source of income for both the 1987 and 1988 taxation years was neither farming nor fishing. ...