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Subsection 248(1) defines personal or living expenses in part as: “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, Linden, J.A. said, at page 212 (D.T.C. 6005) in Tonn (supra): Some legislative overlap is apparent here, when one compares paragraph 18(1)(a) to paragraph 18(1)(h). ...

Although (iii.l) talks of any outlay or expense, it must be an outlay or expense made or incurred for the purpose of bringing the resource into production and should not be extended to include any outlay or expense incurred in connection with the resource or its later production in commercial quantities. ...

In my view there is a clear difference between a cost incurred in connection with the acquisition of an asset and the cost of the asset itself. ...

First, the investment of the funds earmarked for the construction of the clubhouse constituted a separate business because Point Grey acted in a business like manner in connection with these funds. ...

There is no physical connection between the buildings. They were all built for the same purpose, to house students. ...

If the Minister needs information the release of which could be prejudicial, all companies in the forestry industry must be required to supply such information, as would be the case if a regulation were to issue pursuant to paragraph 221 (1)(d) which reads as follows: 221 (1) The Governor in Council may make regulations (d) requiring any class of persons to make information returns respecting any class of information required in connection with assessments under this Act Conclusion The Minister in this case is not seeking information about compliance by the applicants with the Income Tax Act. ...

& E.D.) expenditures that Synchrosat incurred in connection with its project of developing a momentum turbine. ...

Further, he was unable to look after himself and deposit his cheques in the bank and had to be accompanied because of significant difficulty in concentrating and understanding the nature of even simple transactions required in this connection. ...

.: The issue in this appeal is whether or not the Appellant is entitled to claim certain losses incurred by him in connection with a rental property as business losses which may be deducted from his other income. ...

Pinard admitted himself that after he was hired by Montplaisir Ltée, he no longer had any connection with Pinard Ltée. ...