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The issue was the deductibility of an amount of $3,804.08 as travel expenses claimed by the appellant in connection with her employment income. ...

Minister of National Revenue, [1984] CTC 2693, 84 DTC 1645 Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on June 21, 1984 against income tax assessments for the years 1978 and 1979 in which the Minister of National Revenue disallowed as deductions amounts claimed by the appellant as expenses in connection with the operation of his law practice as follows: Loan Office and Personal Interest Residence 1978 $1,076 $595 1979 606 Before disallowing the amount noted above for interest, $1,076, the Minister had already allowed an amount of $2,874, out of the total claimed of $3,950 for 1978. ...

(b) performed all or substantially all the duties of the individual’s employment outside Canada (i) in connection with a contract under which the specified employer carried on business outside Canada with respect to [Emphasis added.] ...

It provides: 8.(1) In computing a taxpayer's income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (f) where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for his employer, and (i) under the contract of employment was required to pay his own expenses, (ii) was ordinarily required to carry on the duties of his employment away from his employer's place of business, (iii) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv) was not in receipt of an allowance for travelling expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing his income, amounts expended by him in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts fixed as aforesaid received by him in the year) to the extent that such amounts were not (v) outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (j), or (vi) outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer's income for the year if the employment were a business carried on by him. ... In arriving at this conclusion I focus on these words in paragraph 8(1)(f) that allow the deduction of salesman's expenses: Where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for his employer, and (iii) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated... ... Appeal dismissed. 1 Subsection 11(6) then provided: 11.(6) Where a person in a taxation year was employed in connection with the selling of property or negotiating of contracts for his employer, and (a) under the contract of employment was required to pay his own expenses, (b) was ordinarily required to carry on the duties of his employment away from his employer's place of business, (c) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (d) was not in receipt of an allowance for travelling expenses in respect of the taxation year that was, by virtue of subparagraph (iv) of paragraph (b) of section 5, not included in computing his income, there may be deducted in computing his income for the year, notwithstanding paragraphs (a) and (h) of subsection (1) ofsection 12, amounts expended by him in the year for the purpose of earning the income from the employment not exceed ing the commissions or other similar amounts fixed as aforesaid received by him in the year. ...

Discussion   [8]      The clergy residence deduction in paragraph 8(1)(c) of the Act is reproduced below.   8(1) In computing a taxpayer's income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto:                                           […] (c) where, in the year, the taxpayer   (i) is a member of the clergy or of a religious order or a regular minister of a religious denomination, and   (ii) is   (A) in charge of a diocese, parish or congregation,   (B) ministering to a diocese, parish or congregation, or   (C) engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination,   the amount, not exceeding the taxpayer's remuneration for the year from the office or employment, equal to   (iii) the total of all amounts including amounts in respect of utilities, included in computing the taxpayer's income for the year under section 6 in respect of the residence or other living accommodation occupied by the taxpayer in the course of, or because of, the taxpayer's office or employment as such a member or minister so in charge of or ministering to a diocese, parish or congregation, or so engaged in such administrative service, or   (iv) rent and utilities paid by the taxpayer for the taxpayer's principal place of residence (or other principal living accommodation), ordinarily occupied during the year by the taxpayer, or the fair rental value of such a residence (or other living accommodation), including utilities, owned by the taxpayer or the taxpayer's spouse or common-law partner, not exceeding the lesser of   (A) the greater of   (I) $1,000 multiplied by the number of months (to a maximum of ten) in the year, during which the taxpayer is a person described in subparagraphs (i) and (ii), and   (II) one-third of the taxpayer's remuneration for the year from the office or employment, and   (B) the amount, if any, by which   (I) the rent paid or the fair rental value of the residence or living accommodation, including utilities   exceeds   (II) the total of all amounts each of which is an amount deducted, in connection with the same accommodation or residence, in computing an individual's income for the year from an office or employment or from a business (other than an amount deducted under this paragraph by the taxpayer), to the extent that the amount can reasonably be considered to relate to the period, or a portion of the period, in respect of which an amount is claimed by the taxpayer under this paragraph;                                                                                          (Emphasis added)   [9]      The emphasized phrase above is the only part of the provision that is being challenged by the respondent. ...     [20]     In my view, Justice Hershfield’s decision does not imply that there is no connection between income from a disability plan and services provided. Clearly there is some connection because the benefits are provided as part of the employment contract ...

Toupin argues that his business dealings with the firm Jarry Bazinet are connected, not completely but significantly, to the success of his practice, and that one aspect of this connection was the handling of his dispute with Mr.  ...   [15]         Justice Malone held, on the basis of the evidence filed, that “[o]nce an item is found to be acquired and used in connection with the commercial activities of a GST registrant and that item directly or indirectly contributes to the production of articles or the provision of services that are taxable, then an ITC is available using the formula in that subsection” (paragraph 25). ...   [19]         Justice Miller, in BJ Services, holds that the “legislation, case law and GST policies do not support the Respondent’s position that a taxpayer only gets ITCs if it can show that the purpose of inputs is in connection with making taxable supplies” (paragraph 77) ...

As stipulated at paragraph 7 of the same agreement, associate Milliard agreed to pay the Appellant 10% of the legal fees invoiced in connection with some of the files, subject to certain terms and conditions, with respect to the reimbursement of some of the expenses;   17.       ...   [13]     After paying the full payable amount assessed in connection with taxation years 1994, 1995 and 1996, the Appellant claimed that he had already sorted out his position until the end of the period covered by the assessment, namely the end of 1996. ...   [28]     Moreover, I found that the explanations in connection with the $38,100 to be a bit suspicious: normally, the officers in charge of the file would have followed the matter up. ...

In computing his income pursuant to section 3 of the Income Tax Act (the Act) for the taxation years 1992, 1993, and 1994, he claimed to be entitled to take into account certain losses which he claimed to have incurred in connection with activities carried on by him which he regarded as being the practice of a profession, and therefore a business. [1] The Minister of National Revenue (the Minister) in assessing him took the position that the Appellant had no reasonable expectation of producing a profit from these activities, and that they therefore did not constitute a business, with the result that the losses were not available to be deducted. ... Between 1988 and 1995, he published two articles on computer-related subjects, and he prepared materials for a number of computer training courses and workshops in connection with his work at Brock University. His curriculum vitae is 57 pages long. [4] Schedule B to the Reply to the Notice of Appeal summarizes the gross income and the net losses claimed by the Appellant in connection with his professional writing between the years 1978 and 1995. ...

ANALYSIS [16] The Appellant has the onus of proof in challenging her GST assessment. [17] When tax is paid on a purchase of property used, or intended to be used, in connection with commercial activities, a registrant is entitled to a full refundable credit known as an ITC. The question before the Court is whether the Appellant’s purchase of the property was in connection with commercial activities. ... It reads as follows: 141.1(3) For the purposes of this Part, (a) to the extent that a person does anything (other than make a supply) in connection with the acquisition, establishment, disposition or termination of a commercial activity of the person, the person shall be deemed to have done that thing in the course of commercial activities of the person; and [18] Subsection 123(1) of the Act read as follows: "commercial activity" of a person means (a) a business carried on by the person (other than a business carried on by an individual or a partnership, all of the members are individuals, without a reasonable expectation of profit), except to the extent to which the business involves the making of exempt supplies by the person, [19] "Business" is defined in subsection 123(1) of the Act as follows: "business" includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment. [20] The definition of "commercial activity" excludes activities individuals engage in where there is no reasonable expectation of profit. ...

After the voyage along the east coast of Greenland, the ship returned to port and the Appellant took permanent leave in November 1993. [8] The relevant part of subsection 122.3(1) states: 122.3(1) Where an individual is resident in Canada in a taxation year and, throughout any period of more than 6 consecutive months that commenced before the end of the year and included any part of the year (in this subsection referred to as the “qualifying period”) (a) was employed by a person who was a specified employer,... and (b) performed all or substantially all the duties of the individual's employment outside Canada (i) in connection with a contract under which the specified employer carried on business outside Canada with respect to (A) the exploration for or exploitation of petroleum, natural gas, minerals or other similar resources, (B) any construction, installation, agricultural or engineering activity, or (C) any prescribed activity, or (ii) for the purpose of obtaining, on behalf of the specified employer, a contract to undertake any of the activities referred to in clause (i)(A), (B) or (C), there may be deducted, from the amount that would, but for this section, be the individual's tax payable under this Part for the year, an amount equal to that proportion of the tax otherwise payable under this Part for the year... The purpose of section 122.3 is to provide a tax credit for individuals resident in Canada but working abroad (for at least six months) in connection with certain activities so that it will be easier for Canadian employers to hire Canadian residents for such activities. ... Specifically, the Respondent argued that, with respect to the work performed by the Appellant while on board JOIDES Resolution, the Appellant did not perform all or substantially all the duties of his employment in connection with a contract under which his employer carried on a business concerning: (A) exploring for petroleum, natural gas or minerals, (B) a construction, installation, agricultural or engineering activity, or (C) an activity performed under contract with the United Nations. ...