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Accordingly, when considered in this context, the use of the sole word "expenditures" in the clause (A) definition section means that both current and capital expenditures are included. ... Having determined that the expenditures may be apportioned, at least to some extent, between SR&ED and other uses, it must now be considered whether the 47.3 per cent portion of current expenditures claimed by Imapro in 1988 for expenses pertaining to the maintenance and upkeep of common areas of the building are substantially all attributable or directly attributable to the prosecution or provision of premises, facilities or equipment for SR&ED. ... These facts, when considered in their totality, establish that the common and administrative areas of the building are integral to the functioning of the research and development sector and are used routinely and regularly by its employees. ...

At trial, the male appellant testified as follows: he acquired the North half and the South half because he eventually wished to use one of those parcels as the site of a future residence for his wife and himself; both parcels had been acquired because the vendor, being an estate, insisted on selling the two parcels together; both appellants desired to establish their residence closer to Edmonton, the Wildwood property being one and one- half hours' drive from Edmonton and the South half and North half being 45 minutes away; in 1989, the appellants changed their minds and decided that for their residence the preferred the 95 acres of the company and thus, in 1989, the exchange described above too place; although 80 acres could be considered large for a residential property, the appellants intended to use the excess land for grain crops to aid in feeding the quarter-horses and llamas as was done on the Wildwood property; and finally that the appellants and a contractor “walked” over the South half on two occasions to determine the best location for the residence. ... I really don't know. 7. although 80 acres can be considered large for a residential property, the testimony was that the appellants intended to use the excess land for grain crops to aid in feeding the quarter-horses and llamas as was done on the Wildwood property. ... This would certainly not seem to be sufficient real estate activity to have the appellants considered as traders experienced in real estate. ...

For example, issues pertaining to freedom of religion, freedom of expression and the right to life, liberty and the security of the individual will have to be considered by the courts. Decisions on these issues must be carefully considered as they will profoundly affect the lives of Canadians and all residents of Canada. ... To attempt to do so would trivialize the Charter and inevitably result in ill- considered opinions. ...

The custodian has, as directed, delivered the two sealed boxes of documents to the court to permit my inspection of them and I have read so much of each document as I considered necessary to determine the question. ... That question was considered in Alfred Crompton v Commissioners of Customs, [1972] 2 QB 102; [1972] 2 All ER 353, affirmed [1973] 2 All ER 1169. ... In those files in which I considered it necessary to distinguish between individual documents or groups of documents I have assigned them letters in the order in which the description appears in the outline. eg, in file 4 of Box A, the four memoranda referred to have been designated by me as A, B, C and D and I have noted that letter on the upper right hand corner of the first page of each document. ...

Counsel for the Minister has characterized it as disclosing to the taxing authorities those things which the plaintiff believed would be discovered in any event and withholding information which the plaintiff considered could not be discovered by Keirstead. ... I can appreciate that there would be some difficulty in her doing this with any great degree of accuracy but I am sure she considered at the time that a difficulty for her would be an impossibility for a stranger and deliberately elected not to assist in the preparation of the statement of her personal expenses so that Keirstead would either be frustrated in his attempt to do so or, alternatively, that any statement prepared without her assistance would be so inaccurate that it could be successfully attacked as being meaningless. ... P-2): Increase in Net Worth Income Previously Reported Unreported Income 1976 $15 852 $14 530 $ 1 322 1977 $30 806 $19 263 $11 543 1978 $16 044 $16 708-$ 664 1979 $46 865 $19 283 $27 582 Assuming there was no partnership between the plaintiff and her husband, and making other adjustments which the plaintiff's expert considered warranted, the plaintiff's expert, at the end of the trial, calculated the changes in the plaintiff's actual and reported income as follows: Increase in Net Worth Income Previously Reported Unreported Income 1976-$22 837 $14 530 — $37 367 1977 $43 301 $19 263 $24 038 1978 $12 892 $16 708-$ 3 816 1979 $70 641 $19 283 $51 358 In my view Ex. ...

However, it is just as clear that, following the various challenges, judgments, meetings and discussions, several documents that were considered essential, including the appellant's tax returns, were never produced. [25]     Jean-Michel Richard authorized the assessments in respect of the appellant for the years in issue (Exhibit I-4) on the basis of the calculations of Ms. ... If the business involves the development and sale of real property, what is considered is the place where the property is situated and, if the business is a service business, the place where the services are performed. [42]     My first comment is that these statements, which are based on generally accepted common law rules, must be understood in light of the context in which they were made and cannot under any circumstances take precedence over a statutory provision that contains an irrebuttable presumption where the conditions necessary for the provision to apply have been noted. [43]     In fact, paragraph 253(b) also sets aside another common law rule, which places importance on the place where contracts are formed (see Grainger and Son v. ... No. 1107 (QL), a decision related to Masri, supra, Walsh J. affirmed as follows: "The argument raised before me is that Section 139(7)(a) refers to "that thing" and 139(7)(b) uses the word "anything", and taken in the context of subparagraph (a) I find it difficult to conclude that vacant land can be considered as a "thing", so that in my view Section 139(7) has no application. ...

.), the Honourable Judge Teskey, Tax Court of Canada, considered the issue of residence of the taxpayer who had been employed full time by a non-resident corporation performing work outside of Canada. In the course of his judgment, Judge Teskey referred to the leading authority on the issue of residence and went on to set forth a number of factors that are to be considered when deciding the question of residency, which is one of fact. ... However, a number of factors considered together could establish that the individual is a resident of Canada for Canadian income tax purposes: — past and present habits of life; — regularity and length of visits in the jurisdiction asserting residence; — ties within the jurisdiction; — ties elsewhere; — permanence or otherwise of purposes of stay; — ownership of a dwelling in Canada or rental of a dwelling on a long-term basis (for example, a lease for one or more years); — residence of spouse, children and other dependent family members in a dwelling maintained by the individual in Canada; — memberships with Canadian churches or synagogues, recreational and social clubs, unions and professional organizations; — registration and maintenance of automobiles, boats and airplanes in Canada; — holding credit cards issued by Canadian financial institutions and other commercial entities including stores, car rental agencies, etc.; — local newspaper subscriptions sent to a Canadian address; — rental of Canadian safe deposit box or post office box; — subscriptions for life or general insurance including health insurance through a Canadian insurance company; — mailing address in Canada; — telephone listing in Canada; — stationery including business cards showing a Canadian address; — magazine and other periodical subscriptions sent to a Canadian address; — Canadian bank accounts other than a non-resident bank account; — active securities accounts with Canadian brokers; — Canadian driver's licence; — membership in a Canadian pension plan; — holding directorship of Canadian corporations; — membership in Canadian partnerships; — frequent visits to Canada for social or business purposes; — burial plot in Canada; — will prepared in Canada; — legal documentation indicating Canadian residence; — filing a Canadian income tax return as a Canadian resident; — ownership of a Canadian vacation property; — active involvement in business activities in Canada; — employment in Canada; — maintenance or storage in Canada of personal belongings including clothing, furniture, family pets, etc.; — obtaining landed immigrant status or appropriate work permits in Canada; — severing substantially all ties with former country of residence. ...

The Court made it clear at paragraph 18 of that decision that “expenses incurred by the payor of support (either to prevent it from being established or increased, or to decrease or terminate it) cannot be considered to have been incurred for the purpose of earning income, and the courts have never recognized any right to the deduction of these expenditures”. [9]              Mr. ... Thus, legal fees paid to establish the amount of child support have been considered to have been spent to enforce the right to the income rather than to create it and thus have been found to be on income account rather than capital account. [16]         Based on the foregoing, the difference in the treatment of payors and recipients of child support payments in respect of the deduction of legal fees relating to establishing child support payments lies solely in the fact that recipients of child support have a source of property income in the form of their right to child support payments and payors do not. ... It is difficult to see how whether one is earning income from property, or not, could be considered to be such a ground. ...

Rather, it is one of employee versus financial assistance provided to a student. [6] In this respect, I note that there have been numerous cases that have considered the status of amounts paid by universities to students in respect of research activities. ... Rizak was a doctoral student and during the time in issue was a graduate research assistant, was paid an annual stipend of $21,000, and was not considered an employee by the University of British Columbia (“ UBC ”). ... Meli, for which he was considered to be an employee, was a continuation of the work he undertook in 2013 during the Period and was for the purpose of tying up loose ends and to prepare it for publication; (g)   he was told that he could be paid as an employee or under an NSERC USRA, and that the NSERC USRA was just another avenue to be paid; (h) he applied for an NSERC USRA as encouraged by Dr.  ...

The appeal by trial de novo was dismissed by the Superior Court, but the majority in the Court of Appeal, being of the view that the prosecution had to establish that the act in question offended against public decency or order and that the Superior Court ought to have considered and decided whether the defence urged by respondent amounted to a lawful excuse, quashed the conviction and remitted the case to the Superior Court. ... The Court of Appeal also took the view that the Superior Court ought to have considered and decided whether the defence urged by respondent amounted to a lawful excuse: nudity might offend against public decency or order in a cabaret but not in a legitimate theatre and there might be some overlapping between public decency or order on the one hand and lawful excuse on the other. ... In my view this latter evidence is required only in cases where the accused was not completely nude and the Crown wished him to be considered as having been nude. ...