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)       [14]     The payroll records of the Appellant may be summarized as follows:               July (20-31)                -           113 hours reported             August (1-31)  -          -           296 hours reported             September (1-30)        -           276 hours reported             October (1-14)           -           138 hours reported                         Total                            823   [15]     The Appellant received the following cheques from Pritam in 1999 in connection with the work that he carried out on Pritam's Orchard:   Date of Cheque Amount Date Cashed       July 31, 1999 $ 955.45 October 07, 1999 August 31, 1999 2,166.29 October 07, 1999 September 30, 1999 2,053.06 October 20, 1999 October 31, 1999 1,356.33 November 02, 1999   [16]     In the 1999 taxation year the Appellant and Balvinderjit also operated the orchard located on the two five-acre parcels that were owned by the Appellant and Balvinderjit. ...

The input tax credits that were disallowed were claimed with respect to the legal fees paid by the Appellant in connection with the Court Action commenced by the Appellant and Construction against the CIBC. ...

FACTS:   [1]      The Appellant testified that he suffers from the following ailments:            -        severe migraines,          -        vascular dementing headaches,          -        back pain due to spinal deterioration,          -        tennis elbow and arthritis, and          -        various other physical impairments   [2]      The Appellant said that he is required to go to the medical clinic approximately six times per year in connection with these medical problems. ...

However, in a recent judgment this court undertook to reject that approach, and I take the liberty of citing what I then wrote in this connection in the reasons submitted for the court. ...

Again, according to the pleadings, he attempted to deduct those expenses when computing his income for 1999 but it seems to me that he might better have deducted them in 1998 when they were actually incurred in connection with the move. [5]      According to the Notice of Appeal, the Appellant seems to have appealed the 1998 taxation year even though he in fact deducted the moving expenses in computing his 1999 income and they were disallowed as a deduction in 1999. ...

His entitlement to the GST rebate must arise out of his relationship with the company in connection with his commission sales activity, or not at all. [5]            The approach to be taken in such cases has been thoroughly reviewed by the Federal Court of Appeal in its judgment in the Wiebe Door case [1]. ...

The relevant provisions read as follows: Division I – Interpretation 123. (1) Definitions – In section 121, this Part and Schedules V to X, "commercial activity" of a person means                 (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,                 (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and                 (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply; "exempt supply" means a supply included in Schedule V; Subdivision b – Input tax credits 169. (1) General rule for [input tax] credits – Subject to this Part, where a person acquires or imports property or a service or brings it into a participating province and, during a reporting period of the person during which the person is a registrant, tax in respect of the supply, importation or bringing in becomes payable by the person or is paid by the person without having become payable, the amount determined by the following formula is an input tax credit of the person in respect of the property or service for the period: A x B where A              is the tax in respect of the supply, importation or bringing in, as the case may be, that becomes payable by the person during the reporting period or that is paid by the person during the period without having become payable; and B              is                                ...                                 ...

Expressing association, conjunction, or connection in thought, action or condition... 25. ...

Expressing association, conjunction, or connection in thought, action or condition... 25. ...

ML explained that it was not its policy to waive payment of either interest or principal and asserted that there was no connection between its position as mortgagee and as investor in FT. ...