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The lottery tickets have no connection to the business and their deduction is disallowed. ...

In so reassessing and confirming, the Minister relied on the following assumptions of fact: a)          the Appellant was employed as a dealer at Lake City Casino (the "Casino") in 1999; b)          the Appellant, in addition to his employment income from the Casino, received amounts on account of tips; c)          the tips paid by the Casino patrons to the dealers were paid in the forms of cash, chips or winnings from bets referred to as "dealer bets" (collectively, the "Tips"); d)          a dealer bet involved a Casino patron placing a bet and turning the winnings, if any, over to the dealers as a tip; e)          the Appellant placed the Tips given to him in a tip box during each of his shifts; f)           the Appellant's Tips were pooled with the Tips of the other dealers; g)          a committee comprised of Casino employees performed the record keeping respecting the Tips and distributed the Tips on a biweekly basis to the Appellant and to the other dealers; h)          a tip share allocation based on a formula of time worked and seniority was used to calculate the amount to be paid out to the Appellant and to the other dealers; i)           the Appellant's entitlement to his share of the pooled Tips was as a result of his employment duties as a dealer, and were paid to him regardless of the amount he contributed to the Tips pool; j)           the Appellant did not purchase the right to the chance to win with respect to the dealer bets placed by the Casino patron on his behalf; k)          the Appellant did not place any dealer bets himself; l)           the Appellant had no control over the placement of any dealer bets; m)         the Appellant did not receive the Unreported Amount on account of a prize in connection with a lottery scheme; and n)          the Appellant received the Unreported Amount due to his employment. ...

The Appellant said that since the hot tub was protected by the gazebo she could use the hot tub 12 months of the year. [6]      The Appellant also testified that she incurred the following additional expenses in connection with the hot tub:                   Installation Cost (Special Electrical Panel)                           $1,280.00                   Additional Support for Deck                                               $3,000.00 [7]       When the Appellant filed her income tax return for the 2000 taxation year she claimed the following medical expenses:                   Cost of Spa                                                                       $4,900.00                   Cost of Gazebo                                                               $5,500.00                   Installation Costs                                                                 1,280.00                   Miscellaneous                                                                    69.66                       Total                                                                            $11,749.73 [8]       By Notice of Reassessment dated the 22nd day of October 2001 the Minister reassessed the Appellant's 2000 taxation year and the medical expenses that she had claimed were disallowed. [9]       By a Notice of Reassessment dated the 1st day of February 2002 the Minister allowed the installation cost of $1,280.86 but disallowed the cost of the spa and the cost of the gazebo. ...

The right to support being recognized in family law and in the Divorce Act, it would be property within the broadened meaning of the term as defined in subsection 248(1) of the Act. [5]      Moreover, since support as defined in subsection 56.1(4) of the Act is excluded from the concept of exempt income that is found in subsection 248(1) of the Act, this expense would not be prohibited by the application of paragraph 18(1)(c) of the Act. [6]      These sections read as follows: SECTION 18: General limitations. (1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of 418(1)(a)3 (a) General limitation- 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; 418(1)(c)3 (c) Limitation re exempt income- an outlay or expense to the extent that it may reasonably be regarded as having been made or incurred for the purpose of gaining or producing exempt income or in connection with property the income from which would be exempt; SECTION 56.1: Support.            456.1(4)3 (4) Definitions. ...

Smith probably suffered both capital and non-capital losses in connection with this property during the years that he owned it. ...

[6]      The following paragraph of the agreement is the one that applies to the taxation year at issue:                    [TRANSLATION] While awaiting the sale of the house, the defendant undertakes to be solely responsible, from the date of service of the proceedings, for making the payments, as support, in connection with the house, that is, for the line of credit used to pay for the house, insurance, taxes, heating, electricity and up to $30.00 a month for telephone. [7]      The relevant statutory provisions in the case at bar are the following: 56.(1) Amounts to be included in income for the year. ...

.                _____________________________________________ Counsel for the Appellant: Joel Nitikman Counsel for the Respondent: Lynn Burch                                                          ________________________________________________ Reasons for Order (Delivered orally from the Bench at Ottawa, Ontario, on August 28, 2001) Mogan J. [1]            This is a motion brought by the Appellant in connection with a Request to Admit which was served on the Respondent pursuant to Rule 130 of the Tax Court of Canada Rules (General Procedure). ...

" qualifying educational program "- "qualifying educational program" means a program of not less than 3 consecutive weeks duration that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program and, in respect of a program at an institution described in the definition "designated educational institution" (other than an institution described in subparagraph (a)(ii) thereof), that is a program at a post-secondary school level but, in relation to any particular student, does not include any such program (a)         if the student receives, from a person with whom the student is dealing at arm's length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than (i)          an amount received by the student 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 student, or (ii)         a benefit, if any, received by the student by reason of a loan made to the student in accordance with the requirements of the Canada Student Loans Act or An Act respecting financial assistance for students of the Province of Quebec, or by reason of financial assistance given to the student in accordance with the requirements of the Canada Student Financial Assistance Act, or (b)                if the program is taken by the student (i)                   during a period in respect of which the student receives income from an office or employment, and (ii)                 in connection with, or as part of the duties of, that office or employment ...

Reynolds applied for a group health insurance policy in 1990 in connection with her employment, that it was a family policy and that Mr. ...

Gagné, a witness for the respondent, but, what is more, they were strengthened and supplemented. [20]     Second, the agreements reached by the parties in connection with the divorce also confirmed the appellant's claims. [21]     Third, counsel for the respondent referred to article 2186 of the Civil Code of Québec, which reads as follows: A contract of partnership is a contract by which the parties, in a spirit of cooperation, agree to carry on an activity, including the operation of an enterprise, to contribute thereto by combining property, knowledge or activities and to share any resulting pecuniary profits. ...