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The appellant, who was assisted in this appeal by a representative of H & R Block, who had prepared the appellant's income tax return, submitted that he does qualify for a deduction of moving expenses under said subsection 62(1). ...

The total of the receipts is $330 x 12 = $3,960. Her T778(E) form attached to her 1991 T1 tax return shows the child care giver as a Peama Beharry and with a different address than her own. ...

The corporation was incorporated October 8, 1964 with the following shareholders: Casimir Kadziolka: 750 Class A shares Rose-Marie Kadziolka: 250 Class A shares The share capital of the corporation as of April 30, 1987 was: Issued: 1,000 Class A shares: $ 1,000 Issued: 402 Class C Shares $40,200 The corporation’s shareholder loan account balance as stated in its 1987 T2 return for the fiscal year ending April 30, 1987 was $5,469. ...

Exhibit A-1 reads as follows: Tax Tax Penalty already paid payable $22,089 85 $1,838 $115 5% 20,920 86 12,963 2,338 1% 18% 12 months 17,724 87 7,910 1,186 5% 1% 15% 12 months 22,750 88 7,400 4/12/89 590 8x1% 8% 10% 26,452 89 4,531 2%x17 1,994 44% 5/3 5% 1%x17 25,147 90 3,053 336 5% 1%6 11% 32,317 91 $9,755 — Yvon Morel These facts are confirmed by the respondent, and the latter further submitted that since 1975 the appellant has never filed a return by April 30 of the following year at the latest. 4. ...

The question raised is "was the contractor Lor-Wes Contracting Ltd. in the business of 'logging' ”. ...

& BI. 902, 118 E.R. 1379 (Q.B.).” I also emphasize the words "is entitled to be paid by the party who arranged for his attendance” in subsection 12(1). ...

.; (b) during 1985 and 1986 the company advanced money to the appellant, money which was due to the company and which breaks down as follows: AMOUNT Advances paid in 1985 $ 6,515.89 Advances paid in 1986 14,270.00 Representation expenses 1,300.00 Appellant's personal tax paid by the company 3,918.50 Personal insurances paid by the company 313.38 Reimbursement of appellant (250.00) July 1986 payments 2,350.00 August 1986 payments 940.00 Total $29,352.77 (c) in 1986 the company paid the appellant a salary of $13,800.01; (d) between August and December 1986 the company processed advances owed by the appellant as salary by debiting the appellant's salary account and crediting his advances account; (e) during 1986 the company issued a statement of investment income (T 5) to the appellant indicating that the appellant had earned income from a Canadian source amounting to $29,605.07; (f) the appellant reported $16,880.00 as advances received from the company during the 1986 taxation year; (g) the Minister found that the appellant had failed to report the following income: Total advances: $29,352.77 Deduct: amount reported: $16,880.00 Additional income: $12,477.77 [Translation.] ...

The appellant states that with the former regime, she would have been entitled to contribute an amount of $1,203.74 ($3,500 — $2,296.26) in her RRSP, and that the new regime discriminates against her because of her sex because her low earned income in the year 1990 was occasioned by her maternity leave and maternity is a woman's specific characteristic. ...

To be entitled to family allowance and, as a consequence, to the child tax credit, at least one parent must be a permanent resident “... within the meaning of the Immigration Act... ...

In Montclair Radio & Refrigeration Supply Inc. v. M.N.R., [1968] Tax A.B.C. 585, 68 D.T.C. 475, where compensation was also claimed by the appellant, the tribunal decided against the application of any right of set-off between a taxpayer's debt and an amount of money due to the taxpayer by the Crown. ...