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Javor, however, was under the impression that subsequent events in connection with his divorce proceedings and matrimonial property dispute impacted on the issue before me. ...

The short duration of this employment has the effect of excluding it from insurable employment in accordance with subparagraph 8(1)(a)(ii) of the Employment Insurance Regulations, which I will reproduce below: 8.(1) Subject to subsections (2) to (4), the following employments are excluded from insurable employment:                   (a) employment of a person by an employer, other than as an entertainer, in connection with a circus, fair, parade, carnival, exposition, exhibition or other similar activity if the person:                         [...]                         ...

"; (admitted) (e) the balance of the "shareholder advances account" was in credit at the end of the fiscal years 1999 and 2000, and zero in 2002; (admitted) (f)    in light of this situation, the Minister submitted the file to the Property Assessments Section in order to determine the annual benefit in connection with the personal use of the building located at 112 Beauchemin Street in the city of Baie-Comeau; (admitted) (g) the building located at 112 Beauchemin Street, in the city of Baie-Comeau, is a single family residence built in 1986; (admitted) (h) the annual benefit related to the personal use of the building located at 112 Beauchemin Street, in the city of Baie-Comeau, was calculated as follows: (denied) (i) benefit in accordance with the assessment, but before taking operating expenses into account 2000 15,165 2001 12,656 2002 10,921 plus: costs paid by the corporation: electricity insurance land taxes school taxes 2,751 262 4,162 308 22,648 2,447 262 4,200 320 19,875 2,498 262 4,486 315 18,482 less: settlement notes benefit 5,200 17,448 5,723 14,152 8,946 9,536 (denied) [3]      The Appellant was represented by his accountant, Jean-Louis Martel. ...

John Brand Jr. and Marnie Brand were each compelled to file for personal bankruptcy. [16]      The Appellant received the following payments from the Companies in connection with the loans that he had made: December 9, 1999                      $ 2,100.00 July 19, 2000                      $ 2,000.00 February 11, 2000                      $ 2,000.00 $ 6,100.00 [17]      As a result of the financial problems encountered by the Companies, the Appellant maintains that he was not repaid the amount of $47,000.00 that he lent to the Companies. [18]     When the Appellant filed his income tax return for the 2000 taxation year the Appellant claimed an allowable business investment loss in the amount of $47,000.00. [19]     On May 3, 2001 the Minister of National Revenue (the "Minister") assessed the Appellant as filed. [20]     The Minister issued a Notice of Reassessment on March 6, 2003 for the Appellant's 2000 taxation year. ...

  [10]     The Appellant was unable accurately to show how many kilometres were driven in connection with each of his positions; with very little conviction, he submitted that the office expense reimbursement essentially corresponded to the cost of long-distance calls, but the relevant documents did not support this interpretation at all ...

  [9]      By letter dated August 25, 2005, counsel for the Appellant advised counsel for the Minister that a breakdown of the legal fees incurred by the Appellant in connection with this appeal were as follows:               Total Time and Disbursements              $47,107.00   B.      ...

(c) and shall make all payments for hydro, gas, oil, taxes, insurances and telephone (excluding long distance telephone charges) in connection with the home presently occupied by the Respondent. [4]      In 1998, Mrs. ...

Counsel for the Respondent was requested to assist the Appellant in this procedure. [7]      In connection with interest reference is made to subsection 220(3.1) of the Income Tax Act which gives the Minister of National Revenue a wide discretion to wage or cancel interest. ...

Nixon in connection with the rental of the basement in his principal residence. ...

This decision could have had a significant impact on the deduction that support recipients could claim under paragraph 18(1)(a), since paragraph 18(1)(c) stipulates that no expense may be deducted "in connection with property the income from which would be exempt". 33         To maintain the right to the deduction, Parliament amended the definition of "exempt income" [as am. by S.C. 1997, c. 25, s. 71] in subsection 248(1) to exclude the part of the support that is intended for children, even if it is now non-taxable. ...