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.: —In 1987, the appellant was paid $10,000 by his employer in connection with the relocation of his work from Moncton, New Brunswick to Winnipeg, Manitoba. ...

It is equally clear from the reasons provided by the learned Judge in connection with issuing the court order dated October 15, 1984, that every effort was made to provide some stable basis for an eventual resolution of the dispute, as follows: I find that the delay in bringing the application is not adverse to the applicant and I am going to rule that it is within my power to treat the application in its entirety. ...

Appellant's activities in connection with his stable were far too limited and on too narrow a scale for this proceeding to succeed. ...

Here there was no expectation of profit and perhaps the expenses claimed in connection with the drilling operation were simply a means to write off interest which the appellant had to pay to the bank. ...

In filing the reply to notice of appeal (in connection with the alternative argument noted therein), counsel for the Minister included a statement showing a calculation of possible expenses. ...

He testified that in connection with the spruce growing venture he made enquiries at the government establishment where he buys seedlings. ...

., [1970] Tax A.B.C. 713; 70 D.T.C. 475, which also dealt with a construction foreman assigned to one of his employer's construction sites (subsection 5(2) referred to therein is now subsection 6(6)): It appears to follow that, while the Income Tax Act does provide relief for construction workers in subsection (2) of section 5 by permitting the exclusion from income of allowances received from their employer for away-from-home expenses, or the value thereof if provided by the employer free of charge, there is no provision whereby construction workers in the circumstances of the appellant are permitted to deduct moneys paid out of their own pockets for their personal or living expenses, even though such moneys are laid out in connection with employment accepted at some distance from their ordinary places of residence. ...

Concerning the second ground of appeal, the levy of penalties for the late filing of the appellant's tax returns for the 1973 to 1978 taxation years inclusively, it is clear as I read subparagraph 152(4)(a)(i) in connection with subsections 163(2) and (3) that before the Minister may be allowed to reassess a taxpayer beyond the period of four years from the date of initial assessment the Minister has the burden of proving that the misrepresentation of the taxpayer is attributable "to neglect, carelessness or wilful default or has committed any fraud in filing the return or in supplying any information under this Act". ...

Drobot submitted the prescribed Revenue Canada form indicating that he was required by his employer to maintain an office, in connection with his employment responsibilities. ...

' 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. ...