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She also expended her own funds in connection with activities of the children carried out in Tumbler Ridge and attended events there even though the trip from Dawson Creek and back involved at least a three-hour drive under good road conditions. ...

Justice Ross Goodwin of the Superior Court rendered judgment on the motion to cancel arrears and support brought by the appellant against his former spouse; (d)            by the said judgment, that court confirmed and gave effect to paragraphs 2 and 4 of the agreement signed on August 18, 1998, and formally recognized the parties' understanding set out in paragraphs 1, 3 and 5-9 of that agreement; (e)            in paragraph 2 of the agreement, the appellant's former spouse waived all support arrears owing to her by the appellant on August 18, 1998; (f)             according to paragraph 3 of the agreement, all the other clauses of the agreement confirmed by the divorce judgment continued to apply, the parties being of the view that paragraph 9 applied from then on, which meant that support was set at $385 payable every two weeks; (g)            each party was held to be responsible for paying his or her own legal expenses; (h)            to back up his claimed deduction for support payments, the appellant submitted the following supporting documents: ·          a list of cheques for the support payable to his former spouse during the 1998 taxation year; ·          photocopies of cheques payable to his former spouse, which are practically illegible; ·          a photocopy of his bankbook, some of the entries in which are also illegible; (i)             the Minister was able to identify eight payments of $385 each and therefore allowed a total of $3,080 as a deduction for support payments; (j)             during the year at issue, the appellant paid $3,125.43 to the law firm of Garneau, Verdon, Michaud of Québec for professional fees and disbursements in connection with proceedings to have support and arrears cancelled; (k)            the $3,125.43 in legal expenses incurred by the appellant for the 1998 taxation year were not so incurred for the purpose of gaining or producing income from a property or business but are considered personal or living expenses. [4]            The appellant had initially been ordered to make support payments to his former spouse by a judgment rendered by the Honourable Mr. ...

In this connection, the appellant visited a number of places across Canada and in Europe and Africa; 10.        ...

These latter two documents explain why, according to the Appellant, the Respondent's response in respect of the demand for particulars is deficient. [18]          I am not persuaded that the Respondent was, strictly speaking, required to supply particulars in connection with the Reply to the Notice of Appeal filed in the present case. ...

Under section 22 in Article VI of the Convention, experts (other than officials coming within the scope of Article V) performing missions for the United Nations are to be accorded such privileges and immunities as are necessary for the independent exercise of their functions during the period of their missions, including the time spent on journeys in connection with their missions. ...

The difficulty with this theory is that it ignores the obvious fact that only an insurance company licensed to do so may sell insurance, and only a provincial government may sell motor vehicle licences. [2] The Respondent, of course, does not contend that insurance supplied by an insurer or motor vehicle licences supplied by a provincial government would attract tax. [14]          Counsel for the Respondent maintained throughout the position pleaded in subparagraph 10(u), that the Appellant did not act as the agent of the subcontractors in connection with the acquisition of either insurance or vehicle licences. ...

Further, little attempt seems to have been made at the time an expense was incurred to ascertain its connection to business profits or its reasonableness in relation to the business. ...

Reasons for Judgment Bowman, A.C.J. [1]            These appeals are from assessments for 1997 and 1998. [2]            Two issues are raised: (a)            whether rental losses on an apartment in Winnipeg were deductible in computing the appellant's income in those years; (b)            whether losses incurred in connection with an alleged business called "Golden Seminars" are deductible. [3]            The assumptions pleaded are as follows.                 ...

Because it had operated for so many years, Wayside had an extensive list of customers, professionally printed invoices and purchase orders, and an international connection with florists through "Flowers-by-Wire" and "Teleflora". ...

Baird was a Child Welfare Worker in 1998, employed in connection with the administration of the Child Welfare Act pursuant to subsection 94(3) of the same act. ...