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They read as follows: 18. (1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of (a) an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the business or property; (b) an outlay, loss or replacement of capital, a payment on account of capital or an allowance in respect of depreciation, obsolescence or depletion except as expressly permitted by this Part; 248. (1) In this Act, “personal or living expenses’’ includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, (b) the expenses, premiums or other costs of a policy of insurance, annuity contract or other like contract of insurance, annuity contract or other like contract if the proceeds of the policy or contract are payable to or for the benefit of the taxpayer or a person connected with him by blood relationship, marriage or adoption, and (c) expenses of properties maintained by an estate or trust for the benefit of the taxpayer as one of the beneficiaries; 4.02 Cases at Law The following cases at law were referred by counsel for the respondent: 1. — M P Drilling Ltd. v MNR, [1974] CTC 426; 74 DTC 6343; [1976] CTC 58: 76 DTC 6028; 2. — James R Leslie v MNR, [1982] CTC 2233; 82 DTC 1216; 3. ...

When Clayton's Case, 35 E.R. 781, was decided, there seems to have been authority for saying that the creditor was bound to make his election at once according to the rule of the civil law, or, at any rate, within a reasonable time, whatever that expression in such a connection may be taken to mean. ...

Admittedly, Mrs Chen spent money in connection with her short lived cowcalf operation which she should not, quite obviously, have gotten into in the first place. ...

The comparable had service connections available at the 8th street frontage. ...

The Moldowan (supra) quotations above were made in connection with a “farming business”, and as it may be seen from James R Zavitz v Minister of National Revenue (78 DTC 1730, (1978) CTC 3021) and from Her Majesty The Queen v James R Zavitz (81 DTC 5007, (1981) CTC 17), there is a feature about the “business of farming” in which encouragement and flexibility is permitted to a taxpayer in getting established, or in surmounting economic fluctation — by virtue of the “restricted farm loss provisions” of the Act, which is not permitted to that degree in other business ventures. ...

The method of dealing with the appellant’s prior out-of-pocket expenses in connection with the patent matters (apparently one had already been granted and others were then in the application stage) was as set out by letter of intent dated September 27, 1970 (Exhibit Al) and another approximately one year later, October 5, 1971 (Exhibit A2). ...

The evidence supports the conclusion that the appellant performed all or substantially all of the duties of his employment outside Canada but the question is whether Walter Lopata Ltd. meets the requirements of paragraph 122.3(l)(i) and clause (A) as follows: (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... ...

I go back to what Mogan J. said in Fitzgerald and note that the factors which existed there cannot readily be discerned in this appeal, as I said before, other than for the matter of familial connection. ...

Counsel for the respondent maintained that the tax debt of the appellant’s husband was not cancelled so far as the appellant’s liability as joint and several debtor was concerned, and in this connection he referred to section 179 of the Bankruptcy and Insolvency Act and to section 160 of the Act. ...

It 1s composed of five modules connected to one another by bolts and at the points of connection exterior moulding and flashing are in place. ...