Search - 司法拍卖网 人民法院

Appeal allowed. 1 *Vide P St J Langan, Maxwell on The Interpretations of Statutes, 12th ed (1969), (Sweet & Maxwell, London), p 28. ...

In Kerr & Forbes v MNR, [1984] CTC 2071; 84 DTC 1094, this is said at 2078 (DTC 1100): While it is not impossible for a person to fall within the first class even if he has other employment which is usually regarded as “full-time” it would, in my view, require a truly unusual set of facts of the kind described in Graham v The Queen, (supra), to arrive at that result. ...

In those cases the same issue that emerges on this appeal was before the Exchequer Court and the Federal Court — Trial Division, respectively. ...

In the Federal Court — Trial Division decision in The Queen v Dr Beverley A Burgess, [1981] CTC 258; 81 DTC 5192, cited by the respondent in the instant appeal, Mr Justice Cattanach at 261 (DTC 5194) stated the following: The question is, as I view it, whether the legal expenses paid by the defendant were expended by her for the purpose of obtaining income which was hers as of right. ...

Leddy, former president of the University, testified that “... for all practical purposes we had subsumed and partially assimilated these two societies at the University of Windsor.. ...

The amounts of revenues and expenses with respect to the property, appearing in the Minister’s reply and not contested by the appellants are as follows: Year Revenues Expenses Loss 1977 $ 500 $3,612 ($3,112) 1978 $1,625 $4,791 ($3,166) 1979 $1,100 $5,296 ($4,196) 1980 $2,443 $7,599 ($5,156) 1981 $4,050 $5,627 ($1,577) The expenses claimed by the appellants in 1978 and 1979 (the years actually under appeal) were $2,395 and $2,648 respectively (Exhibits R-l and R-2) and the corresponding losses for each of the appellants for those years was $1,582.99 and $2,097.90. ...

.: — This appeal is from the 1993 taxation year. Mrs. Emmons claims a disability tax credit under section 118.3 of the Income Tax Act (the “Act”). ...

.: — This appeal was heard on October 29, 30 and 31, 1996 at Sudbury, Ontario. ...

.: — The Appellant elected, in his Notice of Appeal, the informal procedure when he appealed his assessment of income tax for the 1992 taxation year. ...

.: — The Court is now prepared to give Reasons for Judgment in the appeal between Rosemarie Evertz and Her Majesty the Queen, 94-979(IT)G, and Dieter Evertz and Her Majesty the Queen, 94-980(IT)G. ...