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.-- the amount, if any, by which   (i)       the total of all amounts (other than amounts described in paragraph (q), amounts received in the course of business, and amounts received in respect of, in the course of or by virtue of an office or employment) received by the taxpayer in the year, each of which is an amount received by the taxpayer as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the taxpayer (other than a prescribed prize),   exceeds   (ii)  the taxpayer's scholarship exemption for the year computed under subsection (3);   56.(3) Exemption for scholarships, fellowships, bursaries and prizes-- For the purpose of subparagraph (1)(n)(ii), a taxpayer's scholarship exemption for a taxation year is the total of   (a) the total of all amounts each of which is the amount included under subparagraph (1)(n)(i) in computing the taxpayer's income for the taxation year in respect of a scholarship, fellowship or bursary received in connection with the taxpayer's enrolment   (i) in an educational program in respect of which an amount may be deducted under subsection 118.6(2) in computing the taxpayer's tax payable under this Part for the taxation year, for the immediately preceding taxation year or for the following taxation year, or   (ii)     in an elementary or secondary school educational program,   (b) the total of all amounts each of which is the lesser of   (i) the amount included under subparagraph (1)(n)(i) in computing the taxpayer's income for the taxation year in respect of a scholarship, fellowship, bursary or prize that is to be used by the taxpayer in the production of a literary, dramatic, musical or artistic work, and   (ii) the total of all amounts each of which is an expense incurred by the taxpayer in the taxation year for the purpose of fulfilling the conditions under which the amount described in subparagraph (i) was received, other than   (A) personal or living expenses of the taxpayer (except expenses in respect of travel, meals and lodging incurred by the taxpayer in the course of fulfilling those conditions and while absent from the taxpayer's usual place of residence for the period to which the scholarship, fellowship, bursary or prize, as the case may be, relates),   (B) expenses for which the taxpayer is entitled to be reimbursed, and   (C) expenses that are otherwise deductible in computing the taxpayer's income, and   (c) the lesser of $500 and the amount by which the total described in subparagraph (1)(n)(i) for the taxation year exceeds the total of the amounts determined under paragraphs (a) and (b).   118.6 (2) Education credit-- There may be deducted in computing an individual's tax payable under this Part for a taxation year the amount determined by the formula   A × B   where   A is the appropriate percentage for the year; and   B is the total of the products obtained when   (a) $400 is multiplied by the number of months in the year during which the individual is enrolled in a qualifying educational program as a full-time student at a designated educational institution, and   (b) $120 is multiplied by the number of months in the year (other than months described in paragraph (a)), each of which is a month during which the individual is enrolled at a designated educational institution in a specified educational program that provides that each student in the program spend not less than 12 hours in the month on courses in the program,   if the enrolment is proven by filing with the Minister a certificate in prescribed form issued by the designated educational institution and containing prescribed information and, in respect of a designated educational institution described in subparagraph (a)(ii) of the definition "designated educational institution" in subsection (1), the individual has attained the age of 16 years before the end of the year and is enrolled in the program to obtain skills for, or improve the individual's skills in, an occupation ...   [10]          Despite the fact that the Appellant did not file any such T2202A certificate with the Minister, she argued that such a certificate was not required because she did not claim the education credit referred to in subsection 118.6(2) of the Act but instead claimed the unlimited exemption (effective for 2006 and subsequent taxation years), for scholarship in connection with enrolment at an educational program that qualifies under subsection 118.6(2) of the Act ...

Before: The Honourable Justice Réal Favreau   Appearances:   For the Appellant: The Appellant himself Counsel for the Respondent: Sarom Bahk____________________________________________________________________   JUDGMENT         The appeal from the assessment dated March 2, 2007, the notice of which bore the number 43344, whereby the Minister of National Revenue claimed payment of $18,348 from the Appellant in connection with non-arm's length transfers of property made during the 1999, 2000 and 2001 taxation years, is dismissed, with costs, in accordance with the attached Reasons for Judgment.     ...   [1]               This is an appeal under the general procedure from an assessment dated March 2, 2007, the notice of which bore the number 43344, whereby the Minister of National Revenue ("the Minister") claimed payment of $18,348 from the Appellant in connection with non-arm's length transfers of property during the 1999, 2000 and 2001 taxation years. ...

  [7]      The amounts which are claimed as legal expenses are:   (a)      travel costs between Calgary, Alberta and his new place of employment- $7,492.10;   (b)     research, legal and accounting fees in connection with the arbitration proceeding- $3,144.31;   (c)     relocation expenses from Chateh, Alberta, his former place of employment to Calgary, Alberta- $2,392.84;   (d)     increased housing costs in Calgary, Alberta as compared with Chateh, Alberta where he was formerly employed- $15,950;   (e)      dental, medical and vision expenses that would have been reimbursed to Mr. ...   [20]     The purpose of paragraph 60(o.1) is to allow a deduction for expenses of legal-type services incurred in connection with collecting or establishing a right to a retiring allowance or other amounts which are not relevant here. ...

  [10]     The court ledger and the various proceedings filed concerning this family litigation clearly show that the appellant was always a respondent in connection with the claim for child support. He could have been the moving party with regard to access rights and the enforcement of the agreements, but not in connection with support ...

Henkels appeals, by way the Informal Procedure, the Minister of National Revenue’s assessment of her 2005 taxation year in connection with rental income that she earned in that year. ... For example, utilities, security, gardening, snow removal, where there is a direct connection between usage and the related cost. ...

In issuing and confirming the reassessment dated October 31, 2005, for the 2003 taxation year, the Minister relied on the same assumptions of fact, namely:   (a)        In her income tax return for the 2003 taxation year, the appellant reported a taxable capital gain of $18,861 ($37,722 X 50%) in connection with the sale of an immovable located at 364-366-368 Briggs East in Longueuil in the province of Quebec (hereafter the "immovable");   (b)        The appellant had purchased the immovable on November 1, 2002;   (c)        The immovable was sold on June 10, 2003;   (d)        The appellant has owned property for many years;   (e)        The appellant has bought and sold several immovables in the past;   (f)         During the 2002 and 2003 taxation years, the appellant was a "real estate agent";   (g)        During an interview with the Minister's auditor, (hereafter the "auditor") on August 17, 2005, the appellant confirmed having purchased the immovable with the intention to resell it within one year;   (h)        The appellant had taken out a bank loan to finance the purchase of the immovable;   (i)         The bank loan had a one-year term;   (j)         The transaction in question was an adventure or concern in the nature of trade;   (k)        In light of the preceding, the auditor determined that the amount of $37,722 resulting from the sale of the immovable in 2003 was business income ... In addition, the circumstances surrounding the purchase and resale must be considered: the short period of time during which she owned the property; the appellant's numerous transactions involving immovables; the absence of key witnesses, such as the purchaser, in connection with the unsolicited offer; the purchase price, which was borrowed in its entirety; and the open term for the hypothecary loan. ...

(vii.1) reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment,   8(1) Deductions allowed — 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... ... Subparagraph 6(1)(b)(vii.1) of the Act provides that there shall not be included in computing the income of a taxpayer for a taxation year as income from employment, reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the employment ...

ANALYSIS AND DECISION            [2]      The relevant provisions of the Income Tax Act are as follows:   6(1) There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable:   …   (e)- where the taxpayer's employer... made an automobile available to the taxpayer … in the year, the amount, if any, by which   (i)         an amount that is a reasonable standby charge for the automobile for the total number of days in the year during which it was made so available …...   6(1)(k) Automobile operating expense benefit- where   (i)         an amount is determined under subparagraph (e)(i) in respect of an automobile in computing the taxpayer's income for the year,   (ii)        amounts related to the operation (otherwise than in connection with or in the course of the taxpayer's office or employment) of the automobile for the period or periods in the year during which the automobile was made available to the taxpayer … are paid or payable by the taxpayer's employer or a person related to the taxpayer's employer (each of whom is in this paragraph referred to as the “payor”), and  ...   the amount in respect of the operation of the automobile determined by the formula                                 A- B where   A is   (iv)       where the automobile is used primarily in the performance of the duties of the taxpayer's office or employment during the period or periods referred to in subparagraph (ii) and the taxpayer notifies the employer in writing before the end of the year of the taxpayer's intention to have this subparagraph apply, 1/2 of the amount determined under subparagraph (e)(i) in respect of the automobile in computing the taxpayer's income for the year, and   (v)        in any other case, the amount equal to the product obtained when the amount prescribed for the year is multiplied by the total number of kilometres that the automobile is driven (otherwise than in connection with or in the course of the taxpayer's office or employment) during the period or periods referred to in subparagraph (ii), and...   ...

There was no evidence of any expenses incurred by Formoso in connection with his duties, nor were there any tools required in connection therewith ...

  (2) Supply in commercial activity – Subject to subsection (3), where at any time a creditor who has seized or repossessed property, in circumstances in which subsection (1) applies, makes a particular supply (other than an exempt supply) of the property, except where any of subsection (4) to (6) applied at an earlier time in respect of the use of the property by the creditor, the creditor shall be deemed, for the purposes of this Part, to have made the particular supply in the course of a commercial activity of the creditor and anything done by the creditor in the course of, or in connection with, the making of the supply and not in connection with the seizure or repossession shall be deemed to have been done in the course of the commercial activity. (3) Court seizures- Where a court, for the purposes of satisfying an amount owing under a judgment of the court, orders a sheriff, bailiff or other officer of the court to seize property of the judgment debtor and subsequently makes a supply of the property, the supply of the property by the court shall be deemed, for the purposes of this Part, to be a supply made otherwise than in the course of a commercial activity.... (10) Debt security, etc. ...