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She was also assessed under the Excise Tax Act net tax of $6,418.18 plus interest and penalties with respect to the period November 1, 2001 to December 31, 2003 in connection with the business income. ...

In this connection I cite the following court decisions:            In Ramey v. ...

In this connection, the evidence, especially the testimony of Diane Tawnley, an appeals officer and Exhibit R-3, make it clear that the Appellant and his wife had separate residences throughout 2004 and although the wife spent some time in the Appellant’s residence, even sleeping there from time to time, this, in my opinion, is very natural when two persons are the parents of two children with joint custody. ...

In fact, the first time that this problem arose was in connection with the remittance period of January 1, 2003, to March 31, 2003. ...

In those years the appellant claimed home office expenses and automobile expenses in connection with her work. ...

As the sole and exclusive proprietorship being carried on from the premises of the salon on Mondays, Wednesdays and Fridays, with all the responsibilities that are entailed in connection with those premises, I conclude Ms. ...

There was only one internet connection in the home and both he and his wife used the computers. ...

Conclusion [33]     The appeal is allowed without costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the Appellant is entitled to deduct the amount of $12,253 in connection with the seminar. ...

Family members are more flexible, more generous and more prepared to lend a hand than employees of a business who have no family connection with the owner or are dealing with the owner at arm's length ...

The Act defines “commercial activity” and an “exempt supply” as follows:   "commercial activity" of a person means   …   (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply;   "exempt supply" means a supply included in Schedule V;   [9]      The Appellant’s position is that the sale was an exempt supply as he sold a used residential property. ...