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The contract between the Government and the Comité local de développement provided the following:          -         Number of hours per week        :          40          -         Hourly wage                    :          $7          -         Subsidy rate                             :          100 percent          -         Duration of employment            :          20 weeks [21]     The employment contract of the interested parties was subsequently improved when the salary was increased by $1.93 an hour, as a result of another labour support program. [22]     The evidence adduced by the appellant did not show on the balance of evidence that an agreement to increase the number of hours had been made in connection with the contract entered into between the parties, which contract stipulated 40 hours. [23]     The explanations provided neither justified nor supported the appellant's claims, particularly since she admitted that her claims had been strongly influenced by her wish to see her employment insurance situation improved. [24]     Consequently, the evidence does not justify the Court's intervention. ...

For the purposes of this appeal its principal provision is paragraph 5 which reads as follows:                 Commencing May 1st, 1995 Bob shall pay to Karen for the support of the children the sum of $300.00 per child bi-weekly (total $600.00 bi-weekly) payable in the case of each child until the earliest of the following times: (a)            the child becomes 18 years of age and ceases to be in full time attendance at the educational institution (normal vacations and work periods in connection with school are not to be interpreted as ceasing to be in full time attendance at school). ...

       [21]          Nevertheless, I find that employed physicians had a closer connection to the Centre, and were subject to more control. ...

Only in circumstances such as in Director’s Choice, where the contract points clearly to a more direct connection between the client and the worker, can the employment agency avoid the obligation imposed on it by the regulations. ...

  [9]               At the hearing, the appellant respectfully submitted that two amounts should have been subtracted from the additional income for 2002 in connection with the appellant and his spouse's purchase of a residence located at 812 7th Avenue in Laval. ...

Such evidence was certainly not provided at the hearing and I am not satisfied that it was provided at any time in connection with this determination ...

.);   g)       No staff was hired and trained by the Appellant in connection with the proposed business activity of Wilderness;   h)       Wilderness did not have any clients in the 2004 and 2005 taxation years;   i)        The Appellant and his wife testified that the liability insurance for a snowmobile touring business had an “astronomical” cost. ...

  [9]      In relation to legal services in connection with the Final Order, Mr. ...

It is clear from the words in subparagraph 62(1)(c)(i), that a taxpayer is only entitled to deduct moving expenses from his or her employment and/or business income if he or she relocates in connection with “a new work location ”. ...

  [27]     In connection with the Appellant’s argument that a portion of the OAS payment related to previous years, counsel for the Respondent referred to the decision of the Tax Court in Heaman v. ...