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However, even in connection with the one point that was expressly raised, that Kudakwashe is attending school in Canada, the Officer noted that fact but failed to conduct any analysis, based on country condition documents or otherwise, as to the effect upon Kudakwashe’s education if her family were to return to Zimbabwe to apply for permanent residence. [16]            I agree with the Respondent’s submission that the best interests of a child, and the fact that a child may be better off in Canada, is not determinative of an H&C application (see Kisana v Canada (Minister of Citizenship and Immigration), 2009 FCA 189, at para 37). ...

But here the allowance received was a so-called “fixed allowance”, not a “reasonable” allowance per subparagraph 6(1)(b)(x) which requires calculation of the allowance to be used solely the on number of kilometres for which the vehicle is used in connection with or in the course of the office or employment. ...

The judge, after hearing and considering the evidence of both the appellant and his wife, found the appellant’s evidence as to whether he had the requisite intent to make a gift not to be credible. [3]   In reaching this conclusion, the judge (at para. 59) found that neither the appellant nor his wife had a history of making charitable donations, had no connection with or knowledge of Global’s mandate, conducted no investigation or inquiry into its work, had annual incomes that were less than the amount of the purported donation and that the amount was paid notwithstanding that they had two children in university in the United States. ...

Legislation [12]   In order for the appellant’s services to be zero-rated during the Period, the appellant must be a carrier who supplies a freight transportation service under one or more of the circumstances listed in Part VII, Schedule VI of the Excise Tax Act (the “ Act ”). [13]   A “carrier” is defined in subsection 123(1) of the Act as follows: “carrier” means a person who supplies a freight transportation service within the meaning assigned by subsection 1(1) of Part VII of Schedule VI; [14]   A “freight transportation service” is defined in subsection 1(1) of Part VII, Schedule VI as follows: “freight transportation service” means a particular service of transporting tangible personal property and, for greater certainty, includes a) service of delivering mail, and b) any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service; [15]   With respect to interlining, section 11 in Part VII, Schedule VI says: 11. ...

With regards to the authority of the Tribunal to award costs, Section 19 of the TATC Act provides as follows: Costs 19(1) The Tribunal may award any costs, and may require the reimbursement of any expenses incurred in connection with a hearing, that it considers reasonable if (a) it is seized of the matter for reasons that are frivolous or vexatious; (b) a party that files a request for a review or an appeal and does not appear at the hearing does not establish that there was sufficient reason to justify their absence; or (c) a party that is granted an adjournment of the hearing requested the adjournment without adequate notice to the Tribunal. […] If the TATC Act is interpreted in a manner which results in the Tribunal losing jurisdiction only as a result of the withdrawal, the Applicant will be left with no avenue to recover its costs from the Agency. ...

In an addendum in connection with additional allegations of risks related to his political activities in Canada since his arrival, the Officer added that Mr.  ...

Upon further consideration, EPA concluded that it would be practical only if the appellant moved to Toronto in connection with the commencement of his employment by EPA. ...

The relevant part of the definition applicable to the taxation years at issue reads: “… it can reasonably be considered, having regard to statements or representations made or proposed to be made in connection with the property, that [within a four year period] … the total of all amounts each of which is … represented to be deductible … would equal or exceed [the cost of the property, as adjusted].” ...

The $4,000 was paid to him by the university under a provision of the collective agreement that authorizes grants in connection with sabbatical leave that is intended to promote intensive scholarly and professional activity through sustained periods of concentrated research and study. ...

See also s. 139(l)(ae) of the Income Tax Act which includes as “personal and living expenses” and therefore not deductible for tax purposes, the expenses of properties maintained by the taxpayer for his own use and benefit, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...