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And, subsection 126(2) provides that, “[p]ersons are related to each other for the purposes of this Part [IX, which includes section 254] if, by reason of subsections 251(2) to (6) of the Income Tax Act, they are related to each other for the purposes of that Act.” [22] Correspondingly, paragraph 251(2)(a) of the Income Tax Act provides that, “... persons related to each other are…individuals connected by blood relationship, marriage or common-law partnership or adoption”. [23] Of these several types of connection, the only potentially relevant one vis-à-vis Ms. ...

Issue and Standard of Review [22] The only issue is whether the Decision is reasonable. [23] Subject to certain exceptions that are not present, the standard of review is presumptively reasonableness as described by the Supreme Court of Canada in Canada (Minister of Citizenship & Immigration) v Vavilov, 2019 SCC 65 [Vavilov]. [24] The word “reasonable” when used in connection with this Decision does not mean the same in law as it does in ordinary English. ...

In this connection, I have found that the Appellant’s evidence is lacking in precision. ...

He shall pay all taxes, rates, levies, insurance premiums, mortgages (principal and interest) and the cost of all reasonable and necessary repairs including repairs of a capital nature for and in connection with the real property. ...

The address 1554A is mentioned, but in connection with the use of an office attached to the principal residence. ...

See also paragraph 139(1)(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. ...

In this connection, the Court finds the appellant was fully entitled to deduct from income the expenses claimed. ...

The item was also intended to reflect the cost of feeding and stabling horses which were used in part for pleasure and in part in connection with the cattle-raising operation. ...

. — In the further alternative, the appellant is entitled to the deductions permitted by division C in connection with the said rental property in the computation of the appellant’s taxable income. ...

It was apparent in October of 1973, when Mrs Schiel resigned and severed her connection with Oldco pursuant to the agreement, that one of the joint ventures would be quite profitable. ...