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Having realized that the appellant had been given erroneous information by the various officials consulted, the Minister would appear to have finally authorized the appellant, by letter dated April 14, 1993, to contribute an amount of $133,000 to an RRSP, and to have considered it a valid transfer under paragraph 60(j. 1) of the Act for the purposes of making a deduction from his income for the 1990 taxation year. ...

The problem that misled the Appellant was that in his opinion the Court had not considered the pleading in the Notice of Appeal and had not followed the Hughes case, supra, when giving Judgment. ...

Subsequently, the plaintiff convinced me that I ought to reconsider the order as the defendant had not served the plaintiff with the required letter, under Rule 324(2), requesting the motion be considered without personal appearance, all of which is more fully set out in reasons of August 9, 1995. ...

.), wherein Judge Bell considered what criteria are relevant in determining whether an application for extension of time to file an appeal to the Federal Court should be allowed. ...

Subsection 118.4(1) of the Act provides: 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 may 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 or daily living. ...

The reasons for judgment in that action contain the following wording, She has elected to live at Anmore and have the mortgage payments, made by the respondent considered as maintenance. ...

For the purposes of this section and section 60, where a decree, order or judgment of a competent tribunal or a written agreement made at any time in a taxation year provides that an amount paid before that time and in the year or the immediately preceding taxation year is to be considered as having been paid and received pursuant thereto, the following rules apply: (a) the amount shall be deemed to have been paid pursuant thereto; and (b) the person who made the payment shall be deemed to have been separated pursuant to a divorce, judicial separation or written separation agreement from his spouse or former spouse at the time the payment was made and throughout the remainder of the year. ...

Having considered the submissions of counsel for both parties on the second issue, the "use" issue, we are all of the opinion that, despite the able arguments advanced by Mr. ...

In other words the payments should be considered as "pension income" rather than "qualified pension income". ...

Reply to notice of appeal-at all material times the appellant was employed by Correctional Services;-at the request of Correctional Services, the appellant moved from Toronto, Ontario to London, Ontario in 1987;-the appellant sold his residence at 610-45 Carlton Street, Toronto, Ontario in 1987;-during the period of time he was resident in London, Ontario, the appellant rented accommodations; —at the request of Correctional Services, the appellant moved from London, Ontario to Toronto, Ontario in 1990; —in 1990 the appellant purchased a residence at 103-5 Grey stone Walk Drive, Scarborough, Ontario;-in September 1990, the appellant applied to Correctional Services to be considered for a benefit under the ERP; —the ERP was a program made available by Correctional Services to its employees who were relocating at the employer’s request to an area where housing costs exceeded those in the former location to assist such employees to acquire housing in the more expensive area; —the appellant received the benefit from the ERP in July 1991; —the appellant received the ERP benefit by virtue of his office or employment with Correctional Services;-in the alternative, the appellant received the ERP benefit as an allowance for personal or living expenses. ...