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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 are not deductible. ...

The full salaries paid to Daniel Dumont and Alain Laferrière in connection with their employment with the appellant were paid for their involvement in scientific research and experimental development by the appellant; 7. ...

There is a direct connection, like one led to the other.” In the course of cross-examination it was pointed out that the appellant filed his return for 1995 at the end of April 1996 which was after the March 19, 1996 meeting with Mary Minigan and Terence Law. ...

Considerations include time spent, motives or reasons, dwelling establishment, background, mode or routine of life and connections with homes and family. ...

, which reads as follows: (12) Notwithstanding any other provision of this Act, in computing an individual’s income from a business for a taxation year, (b) where the conditions set out in subparagraph (a)(i) or (ii) are met, the amount for the work space that is deductible in computing the individual’s income from the business for a taxation year shall not exceed the individual’s income from the business for the year, computed without reference to the amount; With respect to the expenses incurred for the newspaper, magazine and periodical subscriptions, the appellant simply stated that these expenses were necessary in order to carry on his profession as a writer; that is not sufficient justification, and moreover, no evidence was presented to show the connection between the applicability of these expenses and the profession of writer. ...

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. ...

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. ...