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That definition reads as follows: 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, The contract of employment between the appellant and the school which required the appellant to move was one of indefinite duration. ...

In that connection, I would make reference to a comment by Mr Justice Thurlow in A Miller v MNR, [1962] CTC 199; 62 DTC 1139, as quoted in Warren Champ v The Queen, [1983] CTC 1; 83 DTC 5029 at 4 [5031]: The scope of the subsection is not obscure for one does not speak of benefitting a person in the sense of the subsection by making a business contract with him for adequate consideration. ...

The business, as indicated, had been terminated and the carrying charges from the financial obligations incurred in connection therewith, could not be re-directed and deducted from other income, such as employment income. ...

Minister of National Revenue, [1981] CTC 2146, 81 DTC 95 D E Taylor:—This is an appeal heard in Toronto, Ontario, on December 12, 1980, against the confirmation of an income tax assessment for the year 1978, in which confirmation the Minister of National Revenue would not allow the deduction of an amount of $3,319 for legal fees paid by the appellant in connection with a divorce action. ...

The respondent. disallowed the deduction of the alleged loss of $13,065.11 on the assumption that the loss was not incurred in connection with a business carried on for profit or with a reasonable expectation of profit. ...

From the evidence of Mr Rose and the cross-examination of the appellant and his accountant, the Board has concluded that one specific addition to income in the amount of $1,000, shown in connection with personal accounts for the year 1972 on Exhibit R-1, should be deleted and the appellant given credit for it. ...

The respondent accepted that the appellant indeed had incurred very substantial expenses in connection with the support and care of his son. ...

(c) Appellant was taxed on the whole amount recovered on the capital cost allowance in connection with the sale of his grocery, whereas he claimed that this amount was applied against the cost of the hotel. ...

One of the most recent rulings in this connection is that of Gibson, J of the Exchequer Court of Canada as it then was (now the Trial Division of the Federal Court of Canada) in Newfoundland Minerals Ltd v MNR, [1969] CTC 639, which was considered and followed by me in Lazis v MNR, [1970] Tax ABC 605. ...

Although there may well be some causal connection between the boarding and training of horses, riding lessons and entrance fees for riding competitions and the development of a sales promotion program to encourage the sale of western clothes, the fact that only the appellant’s daughter rode the horse and the appellant was not reimbursed for advertising outlays of this nature, convinces the Board that the said item was a personal and living expense and cannot be deducted under paragraphs 12(1)(a) and (h) of the Income Tax Act. ...