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Five months later, however, on March 22, 1974, the appellant sold the building because the principal tenant, Holiday Magic, had been visited on two occasions by city police in connection with its pyramid sales opera tions. ...

Under the agreement the appellant was to:... act as the business editor of Global News and... perform such other journalistic functions in connection therewith as may reasonably be required from time to time. ...

Minister of National Revenue, [1982] CTC 2454, 82 DTC 1438 D E Taylor:—This is an appeal heard in Toronto, Ontario, on March 4,1982 in connection with an income tax assessment for the year 1978 in which the Minister of National Revenue assessed to tax an amount of $847.34 as an automobile standby charge. ...

The installation includes blocking, protection against frost from ground level to main floor, connections to water, sewers, electricity and fuel distribution network. ...

In my view, little need be said regarding the last point — no basis was presented that any of the expenses disallowed by the Minister in connection with the farm operation should be allowed by the Board. ...

. — “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 relation- ship, 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 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 Analysis 4.02.1 In a problem of this nature, there are two points to decide: 1. ...

The appellant did not explain the connection between the two matters, that is to say, how the rental deferral was connected with the partnership. ...

Facts The facts are not in dispute. 3.01 The appellant and his former wife Thérèse Leclair had been married since 1946. 3.02 In connection with a petition by the appellant for a decree nisi of divorce, the parties signed an agreement on November 9, 1976. 3.03 After granting custody of the children to the appellant (paragraph 1) and visiting rights to his wife (paragraph 2), this agreement states the following in paragraphs 3 and 4 under the headings “Alimony” and “Marriage Contract”: 3. ...

The presiding Member informed the appellant of both his rights and responsibilities (see Peter Rawsthorne v MNR, [1981] CTC 2187; 81 DTC 116, in connection with the appeals). ...

. — The 1976 retaining wall became an integral component of the subject land and had no value apart from its connection to the subject land. — The events subsequent to the acquisition of the subject land by the appellant, namely the rising water level, the increasingly rapid river current and the storm damage that made the repair of the 1964 retaining wall vital to preserve the non-depreciable asset — the land — from further deterioration due to erosion, were the reasons for the construction of the retaining wall in 1976. ...