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The C4, C5 and C6 discs in Trina's neck had been broken and she was considered to be a quadriplegic. ...

., [2001] 2 C.T.C. 2048, Tardif J. considered a corporate appellant's inability to pay a lawyer's fees as "a decisive factor" in such a motion as this. [8]            In this case the appellant's financial statements for 1997 and 1998 were put in evidence and they show a company in very healthy financial condition. ...

In interpreting the Agreement, I have considered the sworn testimony of Mr. ...

Loan Year                        Amount Repayments           Amount Owing 1992                                  $28,166.34                  $10,735.17                  $17,431.17 1993                                   $ 8,678.14                  $15,120.51                  < $6,442.37 > 1994                                  $24,465.03                  $14,882.15                   $ 9,582.88 1995                                  $38,806.80                  $25,592.68                  $13,214.12 1996                                  $11,800.00                  $18,256.11                  < $6,456.11 > 1997                                  $40,359.60                   $ 6,445.86                  $33,913.74 1998*                               $11,310.98                  $34,337.51               < $23,026.53 > Balance                                                                                                  $38,216.90 *to August 5 th, 1998 [12]          I have carefully considered the testimony of the Appellant, the testimony of Dennis, the testimony of Mr. ...

ANALYSIS [11]          I have considered the testimony of the Appellant and I have concluded that in the 1997 and 1998 taxation years he was operating a business under the name of "Timo Enterprises". ...

It was the Appellant’s position that the business use of the vehicle was greater than 90%. [13]          In reaching the conclusion that the Appellant’s business use of his vehicle was 75%, the appeals officer considered that the Appellant had one vehicle and he used this vehicle to drive to and from his office. [14]          The onus was on the Appellant to show that the business use of his vehicle was greater that 75%. ...

  [9]               Whether the notice of objection that was served on August 20, 2009 could be considered to also be an objection to the reassessment of the Applicant’s 2007 taxation year since it referred to the total charitable donations claimed in 2006 and 2007, was not the issue before me. ...

  [5]      The Appellant’s position is that he is entitled to deduct these amounts under paragraph 62(3)(f) because he did sell his former principal residence at Arquette Street within the meaning of paragraph 45(1)(a) of the Income Tax Act (the “ Act ”) because in 2007 there was a change of character from a principal residence to a rental and, therefore, the property was considered a deemed disposition of the Arquette property. ...

Finkelstein’s certificate only considered the hearing impairment.       [13]          In the result, although the circumstances of the appellant are sympathetic, the appeal must be dismissed.            ...

In light of my findings, the Appellant’s wife could amend her appeal so as to have the deductibility of the expenses that were erroneously claimed by her husband considered under her appeal as expenses incurred by her ...