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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. ...

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. ...

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. ...

Investigations. (1) Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept, and (d) if, during the course of an audit or examination, it appears to him that there has been a violation of this Act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this Act or a regulation. 231. (4) Search. ...

Subsection 178(2) reads as follows: 178. (2) Where, on an appeal by the Minister other than by way of cross-appeal, from a decision of the Tax Review Board, the amount of tax that is in controversy does not exceed $2,500, the Federal Court, in delivering judgment disposing of the appeal, shall order the Minister to pay all reasonable and proper costs of the taxpayer in connection therewith. ...

In 1956 (and subsequent years) the company deducted the interest paid on its bonds; in 1956 it also deducted (under section 11(1)(cb)) legal expenses incurred in connection with the bond issue and the preferred share redemp tion. ...

In this connection, the plaintiff’s statement of claim contains, among others, the following three paragraphs which were admitted by the defendant: 8. ...

Justice Rand stated, at 726 (C.T.C. 343): No doubt there is in fact a causal connection between the purchase of the stock and the benefits ultimately received; but the statutory language cannot be extended to such a remote consequence; it could be carried to any length ina chain of subsidiaries; and to say that such a thing was envisaged by the ordinary expression used in the statute is to speculate and to interpret. ...

Pursuant to subsection 178(2) of the 1973-74 Act, I direct that the Minister shall pay to the solicitor for the defendants the sum of $5,000 as fees and the sum of $150 as disbursements as the defendants’ reasonable and proper costs in connection with all of subject nine actions. 1 *27. (1) For the purpose of computing the taxable income of a taxpayer for a taxation year, there may be deducted from the income for the year such of the following amounts as are applicable: (a) the aggregate of gifts made by the taxpayer in the year (and in the im mediately” preceding year, to the extent of the amount thereof that was not deductible under this Act in computing the taxable income of the taxpayer for that immediately preceding year) to (i) registered Canadian charitable organizations, 2 *Italics mine. 3 *F H Gaudin v MNR, 13 Tax ABC 199; 55 DTC 385; No 688 v MNR, 23 Tax ABC 400; 60 DTC 130; David M Homa v MNR, [1969] Tax ABC 961; 63 DTC 673; P Aspinall v MNR, [1970] Tax ABC 1073; 70 DTC 1669. 4 tFor a similar view see L J Harris v MNR, [1964] CTC 562 at 571; 64 DTC 5332 at 5337, per Thurlow, J. ...