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.), mental impairment was analysed as follows by Judge Bowman of this Court in paragraph 45 of the English version:   Finally there must be considered – and this is the most difficult principle to formulate – the criteria to be employed in forming the judgement whether the mental impairment is of such severity that the person is entitled to the credit, i.e. that that person's ability to perceive, think and remember is markedly restricted within the meaning of the Act. ...

Under the Excise Tax Act the amount collected, subject to input tax credits, is considered to be held in trust for the Minister. ...

The Court agrees that it would be reasonable to infer that the Appellant and Hugo Acevedo did reside as spouses within the meaning of the Act at 39 Elma Street, Etobicoke, Ontario, during the subject years. [17]          The Court having drawn such an inference then considered the effect of the provisions of section 118 and in particular subsection (4) thereof that, inter alia, provides that only one individual is entitled to a deduction under the section "for a taxation year in respect to the same domestic establishment". [18]          Hugo Acevedo has claimed such a deduction for his father who he supported during those years precluding any other deduction allowable under section 118 of the Act. [19]          The burden to prove otherwise in these proceedings falls upon the Appellant who has been unable to convince this Court that she should be entitled to the deduction under that section as well. [20]          Accordingly, the appeal is dismissed. ...

Furthermore, the teacher to whom the amount was paid was, according to the evidence adduced, a servant of the Collège Bois-de-Boulogne; the receipt that she issued could therefore be considered, in the very particular circumstances of this case, as having been issued by the College. [18] For these reasons, I allow the appeal. ...

The meaning of the word allowance has been considered in a multitude of decisions including Ransom v. ...

Rankin, and the changes in American tax law had a negative and unexpected impact on the business, no evidence was presented to show what profit the taxpayer might have earned had these events not occurred and whether the amount would have been considered substantial when compared to his professional income. ...

The auditor and the appeals officer also considered other methods of determining the gross income but finally determined that the most appropriate method was to rely on the financial statements. ...

This two-month period began sometime towards mid-October and ended on December 9, 1997. [15] In my opinion, if the Minister had exercised his discretion objectively, he should have considered the additional factors that I have just pointed out. ...

Unlike a joint-stock company, a partnership is not considered to be a person separate from its partners. ...

This in turn will be determined by whether in the 1997 year one Joseph Oduro is to be considered as the Appellant's spouse. ...