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While the Appellant may have satisfied me on the evidence presented that his impairment does satisfy the criteria in section 118.4 and in section 118.3 of the Act, the medical certificate is a condition that has to be met before given further consideration. ...

Taking into consideration all of the circumstances in the light of the well-established recent case law, I am satisfied that the Appellant has failed to establish, on a balance of probabilities, that he had a reasonable expectation of profit in his operation, that the expenses were made or incurred for the purpose of gaining or producing income, that the expenses were not personal and that they were reasonable in the circumstances. ...

(2) Did the Municipal Board err when it determined that it “must look at the physical condition of the property in the appeal year and determine the value of the property, as it physically exists in the year under appeal by reference to the economic conditions of the reference year,” or must the assessment be made on a consideration of the physical condition of the property as it existed either i) in the reference year (1991); or ii) the first day of the general assessment (January 1, 1994)? ...

He testified that he has great respect for and is deeply grateful to Canadian society, but said that his appeal was motivated essentially by considerations of fairness and justice; the monetary consequences were completely minor and secondary. ...

Freeland 100,000 shares, for which no consideration was given and no payment was even claimed. ...

</p>] which, pursuant to Section 18.29(1)(b), applies to appeals arising under Part III of the Unemployment Insurance Act, provides the following: 18.15 [...] (4) Notwithstanding the provisions of the Act out of which an appeal arises, the Court, in hearing an appeal referred to in section 18, is not bound by any legal or technical rules of evidence in conducting a hearing for the purposes of that Act, and all appeals referred to in section 18 shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit. 4 In the case at bar, the applicant chose to be represented not by counsel, but by its president, Ms Morgan. ...

While the Appellant argued that there are factors which the Minister did not take into consideration, such as her working as a hostess and the restaurant sometimes catering parties, given the fact that the Minister’s calculations were based on an analysis of actual sales by the Appellant, these periods of low tips are accounted for in the Minister’s calculations. ...

B) Mrs Diana Kapel maintain and provides (sic) for our daughter, Claudine Kapel. 4) Should any of the above conditions be changed, this agreement will become null and void, and a new agreement will have to be reached taking into consideration the new circumstances. 5) Should I predecease Mrs Diana Kapel, this agreement will be automatically cancelled, and in no time will my estate be bound by this agreement. 6) This agreement will be considered legal unless the Court of Law decides otherwise. ...

The appellant put forward for the Board’s consideration that he was aware that the provisions in the Income Tax Act during the year 1974 did not appear to allow the deduction he was claiming, but that his efforts in bringing the matter forward had been instrumental in having changes made in the Act commencing in the year 1976. ...

The appellant claims that the amount of $83,882.16 was not interest income but was part of the consideration for the sale of a convalescent hospital in California, and that consequently the amount was treated by it as a capital return. ...