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They may have procedural difficulties, but it is clearly a right which they are capable of enforcing. (3) Subsection 104(18) provides that even if the income is not otherwise payable within subsection 104(24) in the criteria that I previously described to you, but was held in trust for an infant whose right thereto had vested and the only reason it was not payable is because the beneficiary was an infant or a minor, it shall, for the purposes of subsections (6) and (13), be considered to be payable. ...

For the purposes of interpretation of federal statutes, headings should be considered part of the legislation and should be read and relied upon like any other contextual feature of the statute. [11] at page 269-73.}} ...

Counsel for the Respondent submitted on the one hand that the qualifying activities described in section 122.3 of the Act must be looked at from the perspective of the employer not of the employee and that the nature of the contract between Canadian Helicopters and the United Nations was an aircraft lease agreement and was not and could not be considered an engineering contract, and on the other hand, that although one speaks in English of an aircraft maintenance engineer, such an “engineer” is not to be confused with a professional engineer, and the engineering activities referred to in clause 122.3(l)(b)(i)(B) of the Act refer to professional engineering. ...

She considered TPS to have no history of maintainable excess earnings, and consequently her opinion was that the appropriate method of valuation was the Modified Tangible Asset Backing (or Liquidation Value) approach, as defined by Campbell [5] the following words: An amount equal to the aggregate value of all tangible and identifiable intangible assets, where the latter have values that can be separately determined, and where the value of both tangible and identifiable intangible assets has been determined on the assumption of piecemeal sale on the valuation/acquisition date, minus all liabilities, including disposition, income tax, and other costs related to said piecemeal sale. ...

The completion of our audit should not, however, be considered as permission to destroy any books and records. ...

Subsection 118.4(1) provides: 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 and 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; and (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. ...

Catharine's were to be considered by the Court in light of this technology, it would be “somewhat bizarre” if the method of delivery changed the outcome. ...

The wording of subsections 118.3(1) and 118.4(1) applicable to the years 1991, 1992, 1993 is as follows: 118.3(1) Where (a) an individual has a severe and prolonged mental or physical impairment, (a.l) the effects of the impairment are such that the individual’s ability to perform a basic activity of daily living is markedly restricted, (a.2) a medical doctor, or where the impairment is an impairment of sight, a medical doctor or an optometrist, has certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted, (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2), and (c) no amount in respect of remuneration for an attendant, or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than because of paragraph 118.2(2)(b.l)) for the year by the individual or by any other person, for the purposes of computing the tax payable under this Part by the individual for the year, there may be deducted an amount determined by the formula A x $4,118 where A is the appropriate percentage for the year. 118.4(1) For the purposes of subsection 6(16), 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 and 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; and (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. ...

(f) after he moved out of the property in 1993, he charged all of the expenses to the rental income (i) he agreed this represented the operating results for the seven year period (k) he considered that the rental income from the basement helped to defray the cost of the investment property, not defraying his personal expenses (l) he would be able to present receipts for the expenses charged to show they were not “personal expenses” (m) he purchased the property in order to make a profit (n) in his view the property is now showing a profit Counsel for the Respondent filed with the Court, a copy of a questionnaire which the Appellant had completed during the assessment process. ...

Bonner T.C.J. considered Pidskalny. He said this at page 1215: The decision of this Court in Pidskalny appears to suggest that subsection 227.1(3) protects a director who failed to try to prevent a failure to remit because he had no knowledge of the rights, responsibilities and obligations of a directorship and was uninvolved with the management of the company. ...