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The address 1554A is mentioned, but in connection with the use of an office attached to the principal residence. [12] The statements of account for municipal and school taxes were filed as Exhibits I-1 and I-2. ...

After hearing evidence from the Appellant’s wife, I am satisfied that for the purposes of the legislation, the renovations were substantially complete on December 18, 1993 and all of the contracting work was performed from April to December, 1993. [4] On or about September 30, 1995, the Appellant filed an application for rebate of the goods and services tax expended in connection with this renovation. ...

In computing income for his 1991 taxation year, Benediktson claimed a deduction for an allowable business investment loss in the amount of $121,830 from the disposition of land and buildings, which arose in connection with the $620,000 debt owing to him from Investments, on the basis that it had become a bad debt in that year. ...

In this connection, the Court finds the appellant was fully entitled to deduct from income the expenses claimed. ...

It has been determined in the decided cases that the use of the word “combination” in subsection 31(1) does not require any connection by way of physical relationship or integration or interconnection between farming and the subordinate activity which provides another source of income. ...

Considerations include time spent, motives or reasons, dwelling establishment, background, mode or routine of life and connections with homes and family. [9] Here we have two infant children. ...

La fourniture par un organisme du secteur public d'un droit d'adhésion à un programme, établi et administré par l'organisme, qui consiste en une série de cours ou d'activités de formation, sous surveillance, dans des domaines tels l'athlétisme, les loisirs de plein air, la musique, la danse, les arts, l'artisanat ou d'autres passe-temps ou activités de loisir, ainsi que des services offerts dans le cadre d'un tel programme, si: (a) it may reasonably be expected, given the nature of the classes or activities or the degree of relevant skill or ability required for participation in them, that the program will be provided primarily to children 14 years of age or under, except where the program involves overnight supervision throughout a substantial portion of the program; or a) il est raisonnable de s'attendre, compte tenu de la nature des cours ou des activités ou du niveau d'aptitude ou de capacité nécessaire pour y participer, à ce que le programme soit offert principalement aux enfants de quatorze ans ou moins, sauf si une grande partie du programme comporte une surveillance de nuit; (b) the program is provided primarily for underprivileged individuals or individuals with a disability. b) le programme est offert principalement aux particuliers défavorisés ou ayant un handicap physique ou mental. [17] Under s. 123 of the Act, the expression "public sector body" means a government or a public service body, and the latter means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university. [18] Although the Centre is a public service body within the meaning of the Act, it is not the Centre that provides the cafeteria services but the appellant, which regularly obtains payment for those services and which could derive profits from them if it increased its sales or reduced its expenses. [19] It cannot be said either that the cafeteria services are offered in connection with the program offered by the Centre, or "as part of a program established and operated by the [public sector] body", since the cafeteria expenses are charged separately from the accommodation expenses of the Centre offering the recreational program. ...

  [1]               This appeal concerns the deductibility of expenses incurred by Cyrus Driver in 2003 and 2004 in connection with a restaurant business operated by him in Saudi Arabia. ...

  [10]     Was the Appellant sincere when he testified that he had wanted all the steps and actions taken in connection with his file to be cancelled? ...

In so assessing the Appellant and confirming the Assessments, the Minister made the same assumptions of fact as follows: (a)         the Appellant was incorporated under the laws of Saskatchewan as a business corporation; (b)         the Appellant registered for the purposes of the Excise Tax Act (the "ETA") and was a registrant at all relevant times; (c)         during the Relevant Period the Appellant provided individuals, eligible by virtue of a Saskatchewan Government program known as "the Self Employment Program", with instruction, training and support to develop, implement and operate viable businesses ("educational services"); (d)         in connection with the educational services the Appellant also provided equipment, materials and supplies ("technology and supplies"); (e)         the Appellant received consideration from individuals participating in the Self Employment Program for the educational services and the associated technology and supplies of $132,281.40 and $12,701.60 respectively; (f)          the educational services and the technology and supplies provided to the individuals were taxable at 7%; (g)         the Appellant was required to collect tax on its supply of educational services and associated technology and supplies of $9,259.70 and $889.11 respectively for a total amount of $10,148.81; (h)         in filing its GST return for the Relevant Period the Appellant failed to report the tax collectible referred to in the previous subparagraph. ...