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. • Assessments dated July 15, 1993, for the taxation years 1992 and 1993 for the tax portion including the penalties and interest relating thereto. ...

The company acquired the Malibu Bar & Grill in September 1989 and the Appellant advanced the amount of $100,000 from personal cash reserves of her spouse to the company for the purpose of completing the purchase transaction. ...

He also wrote “Can’t lift 20 #’s & walk at the same time”. On page 1 of the certificate Dr. ...

This leads to a further consideration — that of reasonableness. The reasonableness of expenditures is dealt with specifically in section 67 of the Income Tax Act, but it does not exist in a watertight compartment. ...

In so assessing and reassessing the Appellant, the Minister made the following assumptions of fact: Equivalent-to-spouse Amount; (a) in the 1992, 1993 and 1994 taxation years, the Appellant made a claim for equivalent-to-spouse amounts in respect of his brother, Kofi Awuah; (b) in the 1992, 1993 and 1994 taxation years, the Appellant was a married person; (c) in the 1992, 1993 and 1994 taxation years, the Appellant lived with his spouse; (d) the Appellant’s spouse was not living separate and apart from the Appellant at the end of the 1992, 1993 and 1994 taxation years; Tuition Fees & Education Amount Transferred from a Child: (e) in the 1993 taxation year, the Appellant made a claim for tuition fees and education amount transferred from a child in respect of his brother, Ochere B.K. ...

Concurrent Notices of Reassessment were mailed May 17, 1996 to include in income automobile benefits received from the Corporation as follows: 1992 1993 Standby charges $19,231 $19,231 Plus GST 1,258 1,258 Operating cost — 266 Total Benefits $20,489 $20,755 Issue The issue is whether the Appellant was properly assessed to include the benefits in her income for the 1992 and 1993 taxation years. ...

Appeal allowed. 1 * Bankruptcy and Insolvency Law of Canada. Houlden and Morawetz, 3rd edition, Carswell, pages 1-3 and 1-4. 2 Ibid, page 3-9. 3 Subsection 121(1) of the Bankruptcy Act. 4 Paragraph 128(2)(d) and paragraph 128(1)(d) of the Act. 5 ^Subsections 2(1) and 2(2) of the Act. 6 Section 249 of the Act. 7 Section 11 of the Act. 8 ^Cohen v. ...

. /?. [3]. The Laskaris case was decided before section 16.2 was enacted. ...

Evidently they believed that they had reached that level of maturity in 1993 — they were well into their twenties. ...

Teresa Kus, who filled out the appellant’s medical certificate (see Exhibit A-1), described this condition as follows: | TRANSLATION] Idiopathic ventricular tachycardia indicated by rapid palpitations and dizziness, requiring the implantation of an anti-tachycardia pacemaker, which can be activated only in a hospital emergency room, to interrupt the rapid rate under medical supervision. ...