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Analysis 15 Paragraph 118.3(1) and paragraph 118.4(1) of the Act read as follows: 118.3(1) Where: (a) an individual has a severe and prolonged mental or physical impairment, (a.1) 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 (2)(b.1) thereof) 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 × $4,118 where A is the appropriate percentage for the year. 118.4(1) 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. 16 The evidence has shown that in the year 1994, the Appellant's state of health was sufficiently good, that it did not come within the terms of the impairment contemplated by the Act for the purpose of the tax credit. ... The Act prescribes that the impairment must be of such a severity that it prevents or markedly restricts a person's ability to perform a basic activity of daily living, even where this person is assisted with the appropriate medication, therapy or devices. 19 Under paragraph 118.4(1)(d) of the Act, working and housekeeping are not considered basic activities of daily living for the purposes of the said tax credit. ...

Sackett was asked why he completed the claim in such a manner if indeed he had not considered himself the head of the business. ... Exhibit R-4, the claim for the lien, shows also that the Appellants considered themselves the only directors of the Corporation at that time. 18 The Appellants may have agreed to become directors mostly because they wanted to maintain a business for which they had worked hard, as well as to keep a source of income for themselves at a time when employment was scarce, although they may not have wanted the obligations attached by law to the function of directors. ...

IT470R, which sets out Revenue Canada's position, states in paragraph 35 that the “reimbursement of moving expenses is not considered as conferring a taxable benefit on the employee”. ... The comments are to be considered, however, in the context of Christie A.C.J.T.C's other comments in the same case, preceding at page 1052: I do not believe that the concept of a person being capable of having more than one residence can be applied in the interpretation of the provisions of section 62 already cited in the manner propounded by the appellant. ...

The losses sustained by such a taxpayer are considered to be personal or living expenses as defined in subsection 248(1) and not deductible. ... Some of the criteria to be considered are the extent of activity in relation to businesses of comparable nature and size, the amount of gross revenue from farming in relation to the relevant expenses, time spent in the operation as compared to other income earning activities, the profit and loss experience in the 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. ...

Analysis 23 In its letter of September 18, 1997, the applicant asked Revenue “for advance rulings” for each of the four products that were enclosed in prototype form. 24 In its letter of reply dated October 7, 1997, Revenue, after stating that it had examined the samples and considered the definitions of the Excise Act, concluded as follows: Therefore, it clearly appears that for purposes of the Excise Act, Products A and B meet the definition of a “tobacco stick” while Products C and D are “cigarettes”. ... He added that Revenue would closely monitor the manner in which tobacco sticks are consumed and if it becomes evident that persons are effectively smoking these sticks without affixing the filter cover, the Department would then be justified in reversing the ruling and requiring that these products be taxed at the same rate as fully manufactured cigarettes. 26 Clearly, both the applicant and Revenue considered the matter to be an advance ruling based on a prototype submitted by the applicant. ...

Morgan, himself, did not count the number of days in the appeal period; he considered the applicant had three months to file a Notice of Appeal. ... Executors for the deceased stated that there had been human frailties which could be considered as unusual circumstances. ...

Consequently, if at the time he acquired the property the purchaser entertained the possibility of reselling it at a profit as an operating motivation for the acquisition, then the transaction will be considered to be a business transaction. 14 This is not easy to determine; the courts have identified a number of criteria in order to facilitate the analysis of a taxpayer's will and intent. ... The factors mentioned earlier are generally considered as raising a presumption as to the taxpayer's intent. ...

The sales comparison approach may be used to value improved properties, vacant land, or land being considered as though vacant; it is the most common and preferred method of land valuation when comparable sales data are available. 6 Mr. ... Under this scenario, the existing improvements would probably be removed and considered to have no value. (3) To keep the existing dwelling and subdivide the back portion of the site out for urban development. ...

So far as I am aware, no precisely similar case has heretofore been considered in this Court. ... Bolduc supported the procedure adopted in the present case for, as previously mentioned, the certificate is not a judgment, such a proceeding is not a proceeding upon a judgment within the meaning of Section 119(2) of the Income Tax Act, and, even if the certificate can be considered a judgment for this purpose, in my opinion, it is not a judgment ‘‘by default to appear or to plead” within the meaning of Article 1163. ...

McGrath considered the annulment of a charter-party to be ‘‘a proper and admissible business practice’’. ... Now, the points of law raised and the rather copious jurisprudence cited in the allied case of Bedford Overseas Freighters Limited v..N.R., also apply, and should be considered as parts of these notes. ...