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During the 90 days following that assessment and during the subsequent one-year period, there was no other written communication between the taxpayer and the CRA that could be considered to be a request for an extension of the 90-day period. [9] This Court is therefore compelled to strike the applicant’s notice of appeal. ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). [4] We are all of the opinion that this appeal cannot succeed. [5] The TCC judge considered all of the documentary and testimonial evidence and he drew his own conclusions on the weight to be given to the contradictory evidence. ...

McArthur of this Court reduced the expenses claimed to what he considered reasonable amounts and allowed certain losses for the 1989 and 1990 years. ...

H.M. this Court considered earlier jurisprudence and confirmed the basic principle that it is the duty of the Minister to assess, and if necessary reassess, taxpayers’ returns so as to apply correctly the law to the facts. ...

He considered and applied the principles derived from those cases to the facts as he found them and held, in effect, that the operations of the Springer mine and Perry workings were so integrated that it could not be said that the latter constituted a mine separate and apart from the former. ...

There is nothing in what he said this morning, including his recent marriage, which can be considered as having any bearing or any import on the filing of the application and I believe that it would be doing a wrong service to professionals to give them the idea that so long as they advise the Board that there was some mistake in their operation that the application would automatically be granted. ...

Although a taxpayer’s declared intention at the time of acquiring the land is certainly to be considered, so must the taxpayer’s actions either before or after the acquisition be taken into account in attempting to determine the nature of the transaction. ...

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 relevant sections of the Income Tax Act to be considered here are paragraphs 109(1)(d) and (e) and subsection 252(1) which read as follows: (1) For the purpose of computing the taxable income of an individual for a taxation year, there may be deducted from his income for the year such of the following amounts as are applicable: (d) for each child or grandchild of the individual who, during the year, was wholly dependent upon him for support and was (i) under 21 years of age, (ii) 21 years of age or over and dependent by reason of mental or physical infirmity, or (iii) 21 years of age or over and in full-time attendance at a school or university, (e) for each niece or nephew of the individual or his spouse, who, during the year, resided in Canada, was wholly dependent upon the individual for support and was a person described in subparagraph (d)(i), (ii) or (iii), if, during the year, (i) the mother of the niece or nephew, as the case may be, was living apart from, and was separated pursuant to a divorce, judicial separation or written separation agreement from, her husband or former husband and was not in receipt of any amount as alimony or other allowance payable on a periodic basis for the maintenance of the niece or nephew, (ii) the father of the niece or nephew, as the case may be, was physically or mentally infirm, or (iii) the father of the niece or nephew, as the case may be, was deceased and the mother was not remarried. an amount equal to, (iv) if the niece or nephew has not attained the age of 16 years before the end of the year, $300 less Zz of the amount, if any, by which the income for the year of the niece or nephew, as the case may be, exceeds $1,100, and (v) in any other case, $550 less the amount, if any, by which the income for the year of the niece or nephew, as the case may be, exceeds $1,150; From the evidence before me I find that the appellant’s niece was under the age of 21 years; that during the relevant year she resided in Canada; and that she was wholly-dependent upon the appellant for support. ...

As for the mortgage payments, it is well established now, especially since the decision in Attorney-General of Canada v Weaver, [1975] CTC 646; 75 DTC 5462, that such payments can in no way whatsoever be considered as alimony payments. ...