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Other deductions (L396/R3740/T2/BT2) test_linespace (234>217.60) 0.837 1052_3615_3721 There may be deducted in computing a taxpayer’s income for a taxation year such of the following amounts as are applicable: (b) Alimony payments--- an amount paid by the taxpayer in the year as alimony or other allowance payable on a periodic basis for the maintenance of the recipient, children of the recipient or both the recipient and the children, if the taxpayer, because of the breakdown of the taxpayer’s marriage, was living separate and apart from the spouse or former spouse to whom the taxpayer was required to make the payment at the time the payment was made and throughout the remainder of the year and the amount was paid under a decree, order or judgment of a competent tribunal or under a written agreement; 60.1(3) Prior payments--- For the purposes of this section and section 60, where a decree, order or judgment of a competent tribunal or a written agreement made at any time in a taxation year provides that an amount paid before that time and in the year or the preceding taxation year is to be considered to have been paid and received thereunder, the amount shall be deemed to have been paid thereunder. ...

The definition of resident under this section has not been judicially considered. ...

Gâhwiler considered entering into a variety of financial relationships with Mr.. ...

Moreover, as contended by counsel for the Respondent even if the loss can be considered (because of the continued existence of the corporation notwithstanding no operations) to have occurred in 1994 the loss would be nil since there was no proof to establish the amount of the loss. ...

Hausmann was a social security pension within the meaning of the treaty appears not to have been considered. ...

Nothing in the agreement suggests that the parties contemplated any change in the spouse’s residency status at the time the agreement was executed, nor is there any evidence that they even remotely considered that possibility. ...

R. (1977), [1978] 1 S.C.R. 480 (S.C.C.)] must be considered. Second is the round-figured income the appellant showed from farming one-quarter section for his wife. ...

The test of “whether it may reasonably be considered” is susceptible of being reasonably translated into the test of whether the evidence on balance of probability is sufficient to lead to the conclusion that it is more likely than not that collection would be jeopardized by delay. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

In Zandstra, Heald, J. made the following comments about the nature of a benefit (at page 6419): Applying the above dictionary definitions of “gift” to the facts of these cases, I have concluded that the payments made by these parents to the Jarvis School were not payments made without consideration and cannot therefore be considered “gifts” under section 27(1)(r/)(i).....It seems to me they received consideration from the Jarvis School in the form of education of their children in a separate Christian school in discharge of their duties as parents as they conceived them to be. ...