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Chan could not be considered an allowable medical expense. In addition, there was no evidence which would permit me to affix a value to that portion of the herbs actually consumed in Dr. ... No. 500 (QL)- was in the course of being appealed to the Federal Court of Appeal and suggested the reasons for judgment issued in that case would provide the answer to the remaining issue in the within appeal, i.e. whether the vitamins and other supplements purchased from Clinical Nutrition could be considered eligible for the medical expense tax credit. ... Ray is not entitled to the tax relief claimed, because all of the substances in issue were purchased off the shelf. [8]      Justice Sharlow- at paragraph 5- noted the legal issue had been considered many times by the Tax Court and that in all of the cases except the Ray case, the phrase, "as recorded by a pharmacist" was considered to be an essential part of paragraph 118.2(2)(n) of the Act. ...

The Minister of National Revenue has considered the reasons set out in your objection and all the relevant facts. ... Appellant's Submissions [20]     The Appellant submits that subparagraph 4(c) of the Reply to the Amended Notice of Appeal is a reference to a calculation and thus, the Reply does not state the facts upon which the Appellant is being reassessed and the tax, interest and penalty thereon, if any, and thus did not disclose the factual basis of the reassessment. [21]     The Appellant submits that the claw back of a refund of tax is not permitted under subsection 152(4.3) of the Act, which reads: (4.3) Consequential assessment Notwithstanding subsections (4), (4.1) and (5), where the result of an assessment or a decision on an appeal is to change a particular balance of a taxpayer for a particular taxation year, the Minister may, or where the taxpayer so requests in writing, shall, before the later of the expiration of the normal reassessment period in respect of a subsequent taxation year and the end of the day that is one year after the day on which all rights of objection and appeal expire or are determined in respect of the particular year, reassess the tax, interest or penalties payable, or redetermine an amount deemed to have been paid or to have been an overpayment, under this Part by the taxpayer in respect of the subsequent taxation year, but only to the extent that the reassessment or redetermination can reasonably be considered to relate to the change in the particular balance of the taxpayer for the particular year. [22]     The Appellant submits that the Minister has erred in applying subsection 152(4.3) to the facts herein because this subsection only empowers the Minister to assess and thereby increase or decrease the amount of "tax, interest or penalties" payable by a taxpayer or to "redetermine an amount deemed to have been paid or to have been an overpayment". ... (It was submitted that they demonstrate a calculation.) [31]     Pillo stated that the dividend tax on hand at the end of its 1991 taxation year was greater than $8,420.68, as assumed by the Minister in paragraph 4(c) of the Reply, and in fact, was $46,780.00, the factual basis of the assessment has been defeated. [32]     Subsection 152(4.3) is an exception to subsection 152(4), which provides that, with some specified exceptions, the Minister may only reassess a taxpayer within the taxpayer's normal reassessment period. [33]     Subsection 152(4.3) was enacted to enable the Minister to reassess outside the normal limitation periods in consequence of an assessment or an appeal that changed the balance of a taxpayer in a particular year, "but only to the extent that the reassessment... can reasonably be considered to relate to the change in the particular balance of the taxpayer for the particular year". [34]     For the purposes of this appeal, subparagraph 152(4.3) should be paraphrased to read: Where the result of a decision on an appeal is to change a particular balance of a taxpayer for a particular taxation year, the Minister may reassess the tax, interest or penalties payable, or redetermine an amount deemed to have been paid or to have been an overpayment, under this Part, by the taxpayer in respect of the subsequent taxation year, but only to the extent that the assessment can reasonably be considered to relate to the change in the particular balance of the taxpayer for the particular year. [35]     Subsection 152(4.4) defines the word "balance" as used in subsection 152(4.3) and says: "a balance of a taxpayer for a taxation year is the income, taxable income, taxable income earned in Canada or any loss of the taxpayer for the year, or the tax or other amount payable by, any amount refundable to, or any amount deemed to have been paid or to have been an overpayment by, the taxpayer for the year". [36]     The Federal Court of Appeal, in Sherway Centre Limited v. ...

Leonard's evidence was that he considered himself "the secondary caregiver" of Jesse, with the Appellant, the primary caregiver. ... (h)         prescribed factors shall be considered in determining what constitutes care and upbringing. ... In other words this presumption does not apply because both parties have applied for the CTB. [19]     Regulation 6302 of the Income Tax Regulations sets out the "prescribed factors" referred to in paragraph 122.6(h), which are to be considered in determining what constitutes care and upbringing of a qualified dependant. ...

One might argue that one cancels out the other because the Court understands that it was the same society, but in any event, that has to be considered. ... She considered that she was entitled to the Child Tax Benefit credit. ... That has to be considered. [35]     The Court agrees with counsel for the Respondent that at the end of the day all of these factors add up to an intention on the part of the Appellant to be a permanent resident of Canada, and that is what she was. ...

Only expenditures which were considered to constitute "depreciable" assets resulted in new investment credits. 8.        ... This Court then considered the question of whether the benefit resulting from the provincial tax credit was an inducement or assistance within the meaning of paragraph 12(1)(x) of the Act. ... It will be recalled that under subparagraph (iv) the NIC, in order to be included in income, must be an amount received from a government where the amount can reasonably be considered to have been received in respect of the cost of property or in respect of an outlay or expense. ...

When the source of that information is considered, the question that has to be asked concerns the appellant’s place of work. ... In weighing the appellant’s evidence, this Court considered the following factors, inter alia:   1.       ... Wrights' Canadian Ropes Ltd., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere ...

No. 46, the Supreme Court of Canada considered the test of the reasonable expectation of profit; we need only reproduce here the Court's summary, found at paragraphs 60 and 61: 60.        ... Thus, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act. 53.        ... We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive. ...

The Department therefore considered that the appellant corporation earned additional income in the amount of $41, 907, $10,880, $88,018 and $61,289 for the fiscal years ending respectively on April 30, 1994, 1995, 1996 and 1997;   7.         ...   [16]     Lucie Pelletier also stated that the restaurant and bar was a very good business; she had even considered purchasing it during the months preceding the bankruptcy for approximately $200,000, which she had in cash in various safety deposit boxes and at her home ...   [35]     Lucie Pelletier was employed by a restaurant she considered so interesting that she said that a few months before the bankruptcy she was prepared to invest approximately $200,000 to purchase it. ...

Might be considered an employer‑employee relationship Might be considered self‑employment or simply uninsurable Workplace The worker works at a place owned or leased by the employer. ...   [37]     A case similar to the instant ones was considered by this Court in Lebouthillier v. ... No. 319:               The Court considered in detail the evidence put before it. ...

O'Connor was considered to be a high-risk offender in need of 24-hour supervision. [4]            Mr. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk he takes, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ... The overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate. ...