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As she observed: “And this thing has always interfered in my life and the pain is just all body pain now and it surrounds from part to part” and “I don’t know how I am going to feel like everyday of my life, and I don’t know how I can work because how will I know if I am sick, or when I am going to be sick, when I am going to — not going to be able to walk, when my head swells up. ... As was observed by Bowman T.C.J. in Radage v. /?., [6] The legislative intent appears to be to provide a modest relief to persons who fall within a relatively restricted category of markedly physically or mentally impaired persons. ... Cruickshank report dated May 2, 1994. 3 Exhibit A-2. 4 Exhibit A-1 — Disability Tax Credit Questionnaire. 5 Exhibit A-3. 6 6[1996] 3 C.T.C. 2510 (T.C.C.); approved by the Federal Court of Appeal in Johnston v. ...

The Minister of National Revenue added the $500 to the taxpayer’s income whose appeal to the Federal Court — Trial Division was allowed. ... Smith, (1892) A.C. 162, puts nothing in the pocket but merely saves the pocket) is neither remuneration as such or a benefit “of any kind whatsoever ’..... ... Returning briefly to the decision of the Federal Court — Trial Division in McNeill, Rouleau, J. went out of his way to find that the Accommodation Differential was not part of McNeill’s terms of employment. ...

.: — It was agreed at the outset that the two matters would be heard at the same time and the evidence would be considered in each appeal where relevant. ... R.), [1987] 2 C.T.C. 183, 87 D.T.C. 5391 (F.C.T.D.); Ben Matthews & Associates Ltd. v. ... In Webster’s Ninth New Collegiate Dictionary, Thomas Allen & Son Limited, the word “benefit” includes the word “advantage”. ...

Baillie, of Anderson Baillie & Company, a law firm in Vancouver, discussing the tax treatment of the scheme. ... As stated above, the material provided to the investors included a letter from Anderson, Baillie & Company, which letter appeared to be an opinion as to the tax treatment of the scheme. ...

In support counsel for the appellant cited the following decisions: Front & Simcoe Ltd. v. ... Lagueux & Freres Inc., [1974] C.T.C. 687, 74 D.T.C. 6569 (F.C.T.D.); The Queen v. ...

Hilton Mason, a chartered accountant with the firm Cinnamon, Jang Willoughby & Company sent by letter dated December 14, 1992 undertakings dated January 15, 1993 signed on behalf of Mr. ... Canadian-American Loan & Investment Corp. (1974), 74 D.T.C. 6104 (Fed. ...

(LMC") and Executive Compensation Consultants Ltd. (' ECC"). ... The agreement between SGI ("Settlor") and James Ross Crighton and Thomas Waller (‘ Trustees”) dated January 31, 1984, was produced as Exhibit A-6. ...

It prohibits deductions in respect of ”... an outlay, loss or replacement of capital except as expressly permitted by...” ... Paragraph 20(1)(a) of the Act permits the deduction of an ”... amount in respect of the capital cost to the taxpayer of property...” as permitted by the Regulations. ...

The appellants appeal the reassessments of the Minister of National Revenue (the ” Minister”) for the taxation years 1982, 1983, 1984 and 1985. ... It is the appellants’ contention that prior to enactment in 1988 of subsection 256(5.1) which extended the meaning of the expression “ controlled directly or indirectly in any manner whatever" to include direct or indirect influence, de jure control was the only criterion to be used in establishing control of a corporation. ...

LA PARTIE DE DEUXIÈME PART s'engage à payer à la Ville toutes les dépenses (incluant les frais d'administration de la Ville et les intérêts) qui seront encourues suite au déplacement de la rue Pierre Corneille, c'est-à-dire pour le réaménagement des services de la Ville et de la compagnie de téléphone Bell Canada, dans la nouvelle emprise de rue, et la valeur résiduaire des utilités publiques qui seront abandonnées dans l’ancienne rue Pierre Corneille, tel que: 1) la construction de l'égoût 117,000 2) l'abandon de la conduite d'eau et la construction d'une 44,000 nouvelle 3) la construction de conduits souterrains pour l'éclairage 28,300 de rue 4) l'enlèvement du système d'éclairage existant et l’instal- 25,000 lation du nouveau système 5) la construction des trottoirs 53,900 6) la construction du pavage 132,700 7) les installations de la compagnie de téléphone Bell 80,000 Canada De son côté, la Ville reconnaît avoir reçu de LA PARTIE DE DEUXIÈME PART, à l'exécution des présentes, une somme de QUATRE CENT QUATRE-VINGT MILLE NEUF CENTS DOLLARS (480 900 $) en guise de dépôt pour les fins ci-dessus indiquées, DONT QUITTANCE POUR AUTANT. ... LA PARTIE DE DEUXIÈME PART s'engage à faire des travaux d'agrandissement de l'ordre de SIX MILLIONS DE DOLLARS (6 000 000 $) à l'édifice connu sous le nom de Place Versailles, lesquels travaux débuteront au plus tard.... ...