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Other legislative amendments made between 2009 and 2012 touch on aspects concerning residency in Canada and the income that can be considered for deduction purposes, which were not relevant in this case. [24] In my opinion, it is clear that Parliament's intention was always to authorize the deduction to encourage Canadians’ mobility, and the conditions that must be met to be entitled to this deduction reflect this objective of Canadian policy. ...

What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being— Is the sum of gain that has been made a mere enhancement of value by realizing a security, or is it a gain made in an operation of business in carrying out a scheme for profitmaking? ...

If, on the other hand, the assignment of the policy was valid, then the issue of whether the amount of $50,000 was properly included in the assessment under appeal can be stated briefly as follows, namely, that the assignment of the insurance policy by the Company to Mae Ritter Papp was a disposition of property by the Company to her, which is deemed by the Act to be a disposition by Gordon Papp to her, and that such disposition was an immediate gift inter vivos by Gordon Papp to his wife, and that its value was properly included in the assessment unless it could be shown that the disposition was made with consideration or that the property had no value and could not, therefore, be considered as an immediate gift inter vivos since it is obvious that there cannot be a gift of nothing. ...

It appears to me that the respondent’s assessment therefore would probably also founder on the fact that all the evidence points to an interpretation the amounts received by the appellant from HRS were considered loans by both parties and not, at any time advances, commissions or advances on commissions. ...

However, since no partnership was formed and no new company was incorporated and since Starmount never did purchase the property it is difficult to see how that agreement can be considered as valid. ...

However that may have been, the Amended Notice of Appeal gave a rather clear indication that both land and buildings were considered by the appellant, and the parties having agreed to that at the commencement of the hearing, the Board found no reason in the documentation to restrict the appellant’s claim for relief. ...

The Board deliberately leaves as part of the judgment the summary of the evidence, to be considered as an obiter dictum. ...

Under the circumstances of this appeal can the purchase by the appellant of the subject property be considered as speculation? ...

Being against the appellant’s interests, the Statement was also against the interests of the deceased and his heirs. 5.2 Cost of equipment and labour According to the appellant’s evidence as given in paragraphs 4.9, 4.11 and 4.15, the cost cf certain equipment ($3,407.47) and labour incurred for improvements to the hotel ($1,489.50 in 1972 and $2,263 in 1973) ought not to be considered as operating expenses but as Capital expenditures subject to depreciation. ...

All the facts of the case having been considered, I am satisfied that the contributions came to Mills as a result of a business operation and therefore the amounts added by the reassessments were properly included in his income. ...