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Paragraph 248(1)(a) describes personal or living expenses as follows: 248. (1) In this Act, "personal or living expenses" includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, Considering the evidence in its entirety, I find that the plaintiff's tree farm operation on the Orangeville property was a sideline business for which there was a reasonable expectation of profit realization in the future. ...

In addition, as part of the notices of assessment, the Minister refused to allow the deduction of automobile expenses including capital cost allowances claimed, and also disallowed the costs incurred by the plaintiff in connection with foreign exchange and alleged to constitute losses incurred as part of the investment activities of the plaintiff. ...

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 that connection the learned trial Judge quotes Prof H L Trevor-Roper thus: Each Bruderhof... is an agricultural family... but it is not only or mainly an economic organism. ...

A non-basement rear addition was subsequently added for storage purposes with an outside entrance from the lane at the rear and a connection with the front store from inside. ...

Il est vrai que le texte français de l’article 241 peut peut-être comporter une certaine ambiguité, absente dans la version anglaise qui se lit: 241(1)... (2) Notwithstanding any other Act or law, no official (...) shall be required, in connection with any legal proceedings, (a) to give evidence... ...

There is no question there is a strong nexus between the listing services and the Stantec shares – they were the very shares listed, but the connection need not be one of a primary nor substantial nor directly related nature. ...

Without such connection, an equity to set off will not necessarily be granted, an intention to liquidate a debt by the other would have to be found (see section 130 Canadian Encyclopaedic Digest (Western), 3rd ed., Debtor and Creditor). ...

Rules i of the court must be strictly followed, and the Crown is in no more favoured position than any other litigant in this connection, and no proceeding should be entertained, even if it might be found to have some relevance, when it seeks the introduction of material, which the parties could have sought to introduce many months earlier, and which if granted would have the effect of pre- venting the action from proceeding. ...

On his 1984, 1985 and 1986 tax returns, the plaintiff claimed business losses, in connection with Fane Island, of $37,783, $35,983.78 and $35,814.85 respectively. ...