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The percentage of undeclared income in comparison to the declared income is too great in this case. [11]     In summary, the appeal is allowed in part to take into consideration the points granted above. ...

The Appellant's representative chose not to subpoena the optometrist and although he produced a certificate which, had it been completed properly, might have provided sufficient information to warrant consideration of the Appellant's appeal. ...

While the carelessness of the individual responsible is something I must take into account, it is equally correct to conclude that a reasonably careful consideration of this document should have made it clear that it was not a reassessment. [6]      Paragraph 147(5) (b) of the Rules of the Tax Court of Canada (General Procedure) provides: Subject to the provisions of the Act, the Court shall have full discretionary power over the payment of the costs of all parties involved in any proceeding, the amount and allocation of those costs and determining the persons by whom they are to be paid.... (5)         Notwithstanding any other provision in these rules, the Court has the discretionary power,... ...

  [8]      I think it is important to refer to subsection 118.4(1) of the Act, which states the following:   118.4 Nature of impairment   (1)        For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection,   (a)        an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months;   (b)        an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living;   (c)        a basic activity of daily living in relation to an individual means   (i)         perceiving, thinking and remembering, (ii)        feeding oneself or dressing oneself, (iii)       speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv)       hearing so as to understand, in a quiet setting, another person familiar with the individual, (v)        eliminating (bowel or bladder functions), or (vi)       walking;   (d)        for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living;   [9]      We note that “working” is not considered a basic activity of daily living and that the fact that it cannot be done cannot be taken into consideration. ...

  [9]      The classical tests of control, ownership of tools, chance of profit and risk of loss with the further consideration of integration all supported the clear evidence that the workers were operating pursuant to contracts of service and were in a relationship of employee/employer with the Appellant. ...

Pomerleau were paid in respect of insurable employment during the period at issue, even where those allowances were not paid in consideration of the work performed. ...

He claims to have written 60 books and having five under consideration with publishers. ...

The difference cannot be stated in precise and definite terms, but each case must be determined after all of the relevant factors are taken into consideration, but the foregoing indicates in a general way the essential difference. ...

Nevertheless, I do not believe that the appellants' project should be disqualified as a result, given the explanations provided-keeping in mind that profitability must be a consideration; that in the opposite circumstances, the arguments made are no longer admissible. [18]     Concerning the appellants' personal expenses, these expenses cannot be charged in part to the building that benefited from them, as was argued by Mr. ...

Donnelly [1998] 1 C.T.C. 23: 12 Any doubt as to whether the taxpayer's chief source of income is farming is resolved once consideration is given to the element of profitability. ...