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(h)  personal or living expenses of the taxpayer, other than travel expenses incurred by the taxpayer while away from home in the course of carrying on the taxpayer's business; 248(1) Definitions “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 common-law partnership or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit,... ...

Kassawat could render services to Telus, such as the cell phone, printers, Internet connection, etc. ...

It also does not apply to a claimant seeking financial compensation in connection with allegations of unlawful or wrongful acts by an employer [27] nor to protect the right to employment or a right to earn income [28]. ...

More importantly, the Court concluded that the directors in Canada “attended to business and legal affairs of the company which were required in connection with and were essential to the company’s business venture of owning and operating vessels.” [38]   It is clear that the Court in Bedford, was convinced on the basis of the evidence before it that the de jure directors residing in Canada exercised effective management and control and that there was no reason to derogate from the basic proposition that directors are deemed to assume that role. [39]   In the more recent UK decision of Wood v. ...

However, those costs must be reasonably and properly incurred, and “[a] mortgagee must be able to ascertain, assert and finally defend its right to legal fees in connection with the mortgage debt” (Chong at para 40). ...

When interpreting the definition of “ office ” under the CPP, examining jurisprudence on the definition of “office” under the Act is relevant. [41]   In Blanchard, the Federal Court of Appeal determined that only the smallest connection to employment is required to trigger the operation of the section. [2] [42]   The Federal Court of Appeal in McGoldrick v Canada cited the following passage from the Supreme Court of Canada found in The Queen v Savage, [3] As a general rule, any material acquisition in respect of employment which confers an economic benefit on a taxpayer and does not constitute an exemption falls within paragraph 6(1)(a). [43]   While I partially accept the Crown’s argument that some benefits were conferred upon Mr. ...

According to the appellant, the Judge concluded that her activities were not commercial in nature by establishing a connection with the making of a profit, which, in her opinion, is not a relevant criterion. ...

In this case, the Tax Court judge concluded that there was not a sufficient connection or nexus between the requested change and the balance that was changed for the non-capital losses that were carried forward to 1989 in order for this condition to be satisfied. [21]   The Tax Court judge also concluded that the question of whether the requested adjustments for the January 1992 taxation year should have been made is a matter that should have been brought before the Federal Court and not the Tax Court. [22]   As a result, Bakorp’s appeal was dismissed by the Tax Court. ...

In Rana, my colleague Norris J. had this to say, with which I agree: [66]   Here, however, the member found that hartals and blockades fell within the definition of “terrorist activity” simply because there was a causal connection between them and acts of violence.   ...

In my view, having regard to the officer’s findings discussed above in connection with the other two proposed grounds for judicial review, the applicant has not established that he is likely to succeed in demonstrating that it was unreasonable for the officer to conclude that there was no threat to his life or personal safety or any other special considerations that warranted deferral of removal pending the H&C decision. [51]   It would not be appropriate for me to comment on the merits of the applicant’s H&C application at this stage, even if the application had been included in the materials before me.   ...