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Thill & Associates Inc. (hereinafter "Thill"). She drew the appellant’s attention to a speed reading scheme available to clients of Thill. ...

The respondent in support of his position on the issue also refers me to four cases, namely: Stewart & Morrison Ltd. v. ...

The same considerations apply here as in Day & Ross Ltd. v. The Queen, [1976] C.T.C. 707, 76 D.T.C. 6433 (F.C.T.D.) and TNT Canada Inc. v. ...

McLachlin (” Harvey") owned until July, 1989 a triplex at 98, 98A and 100 Graham Avenue, Renfrew, Ontario ("Graham Avenue"), two units being rented out and the third being occupied since sometime in 1984 until July 1987 as a principal residence; (b) also in partnership with Harvey acquired land at Hurd's Lake, Ontario ("Hurd's Lake"), built a home thereon, apparently as a principal residence, then converted it to a duplex and rented out one storey, occupying since July 1987 the other storey as a principal residence; (c) operated a tax preparation business ("tax preparation business”); and (d) was a real estate sales representative on a commission basis ("real estate operation"). ...

Sparrow Electric Corporation, [1995] 1 CTC 101 Agrios J (orally):-This is an application by Coopers & Lybrand, receiver/manager of Sparrow Electric Corp. ...

The appellant testified that although a letter dated May 3, 1988 from the bank addressed to the appellant and his wife stated in paragraph 1 that The deposit may be carried in the names of Ralph & Gwen Tucker or Keyin Technical College Ltd. with the normal supporting documentation being provided. they had no indication that the money could come from anyone but him and his wife. ...

Canada, heard at Calgary, Alberta on July 30, 1993, Tax Court file # 1993(805). ...

The appellant admits that he cannot discharge the onus placed upon him with respect to those items in Schedule I dealing with CHL headed automotive, casual labour, loan interest, office & general, and travel. ...

The appellant’s position at trial was that the business was a small business in every normal sense of the word — only three or four employees, small location, etc. ...

At page 264 (D.T.C. 6424) he states [quoting Racine, Demers & Nolin v. ...