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In my view, the venture was not undertaken in a sufficiently commercial manner to be considered a source of income in those years. ...

ANALYSIS [10]     The Minister included the amount of $24,050.00 in the Appellant's income for the 2000 taxation year because she concluded that the Appellant was engaged in an "adventure in the nature of trade" when he sold the logs in 2000. [11]     The term "adventure in the nature of trade" has frequently been considered by Canadian Courts. ...

In reassessing the appellant, the Minister considered that the appellant had used the employer's vehicle more than the appellant had stated. ...

The result of these sections, as applied to the facts in this matter, indicated that the parties were related and would be considered as not dealing with each other at arm's length. ...

However, he claims that those returns were not considered and that his bank accounts were seized in July 2001 ...

Paragraph 56(1)(v) of the Act reads as follows: 56: Amounts to be included in income for year- (1) Without restricting the generality of section 3, there shall be included in computing the income of a taxpayer for a taxation year, (v)    Worker's compensation- compensation received under an employees' or workers' compensation law of Canada or a province in respect of an injury, a disability or death; (emphasis added) 15     The concept of the receipt of an amount and the relevant taxation year has already been considered by the courts; I am referring, inter alia, to Vegso v. ...

In the Etienne case it was held by the Federal Court of Appeal that it is inappropriate for a trial judge to deal with an application to amend a judgment on the ground of facts arising or discovered after the judgment was made if the judgment has already been appealed. [12]     In this situation, as noted above, the Judgments of Rip, J. were appealed to the Federal Court of Appeal and the appeals were dismissed. [13]     I have considered the Applicant's, Gunther W. ...

ANALYSIS [11]     I have carefully considered the documents that were filed and the evidence presented to the Court and I have concluded that the note dated the 22nd day of July 1997 (Exhibit A-2) did not constitute a new or varied Separation Agreement. ...

The total allowance amounted to $1,135.90 and according to the facts assumed by the Minister and set out in subparagraph 9(d) of the Reply to the Notice of Appeal, was considered a non-taxable allowance. [4]      In his work as joiner, Mr. ...

Laniel would have custody of the two children, while recognizing that, for tax purposes, these children were to be considered Mr. ...