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ASSUMPTIONS:   [8]      I have assumed the following:   (a)      the Fund did not pay the Appellant any consideration for the IPO Services;   (b)     the Appellant shows the IPO Services as a business expense on its financial statements; and   (c)     the Appellant did not receive any significant interest, dividends, or fees for financial services.   ...

The insurance premiums (and other consideration as well) had been paid to MICC to ensure total repayment of the loan principal in the event of default. ...

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. [8] The appeal is accordingly dismissed. ...

Reasons for Judgment Lamarre Proulx, J.T.C.C. [1] These are appeals by way of the informal procedure concerning the 1994 and 1995 taxation years. [2] The question at issue is whether the Appellant, in application of paragraph 118(1)(b) of the Income Tax Act (the " Act "), is entitled to a tax credit for a wholly dependent person, his eldest daughter, where he was also entitled to a deduction under paragraph 60(b) of the Act, in respect of alimony payments made to his former wife for the maintenance of his children. [3] The facts that the Minister of National Revenue (the "Minister") took under consideration to make the reassessments are described at paragraphs 2 and 4 of the Reply to the Notice of Appeal as follows: 2. ...

Justice Randall Bocock   Participants:   Agent for the Appellant: Zadek Ramowski Counsel for the Respondent: Caroline Ebata____________________________________________________________________   ORDER Following consideration of the Appellant’s motion and the Respondent’s responding materials both filed by written representations: IT IS ORDERED THAT the motion is denied in accordance with the attached Reasons for Order.            ...

Although the former spouse’s income was taken into consideration in the calculation made under the Federal Guidelines and the income amount actually referenced in that order, there was no order that she pay a support amount to Mr.  ...

.____________________________________________________________________   Counsel for the Appellant: Gordon Beck Counsel for the Respondent: Gregory Perlinski  ____________________________________________________________________   ORDER Upon reading the motion dated January 19, 2012, filed on behalf of the Respondent, seeking an Order:   a)      compelling the Appellant to comply  with the Court’s Order of December 2, 2011 to amend its Amended Notice of Appeal to bring it into compliance with Rule 48, with costs to the Respondent; and   b)     granting the Respondent 60 days from the date of service of the Amended Amended Notice of Appeal to file a Reply to the Amended Amended Notice of Appeal;   And upon consideration of the Appellant’s submissions and a review of the Amended Notice of Appeal; IT IS ORDERED that the motion is allowed. ...

King____________________________________________________________________ ORDER Upon consideration of a motion by the Respondent for an Order quashing the Appellant’s Notice of Appeal from the Notice of Determination dated November 10, 2011 on the grounds that the Appellant did not have standing to file a Notice of Objection;   And upon hearing the representations of counsel for the Respondent;   And upon hearing representations of the Appellant; The motion is granted and the purported appeal is quashed.            ...

There are no facts plead with respect to these expenses. [5]               The Notice of Appeal does include evidence and irrelevant material. [6]               The Appellant, through her daughter-in-law, has stated that she is in the process of hiring a lawyer to represent her in this appeal. [7]               After consideration and because the Appellant was not represented by counsel at the hearing of the motion, I will not order that the Notice of Appeal be struck in its entirety; but I do order that the second paragraph be struck. ...

Casavant did not take this document into consideration in preparing the Appellant's statement of employment income. ...