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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. ...

Subsection 123(1) of the ETA also provides a definition of “personal trust”, [3] but this refers to an inter vivos or testamentary trust. [32]         I will add parenthetically that although the Income Tax Act   [4] (the “ITA”) also does not contain a definition of “bare trust”, subsection 104(1) of the ITA located in Subdivision K, dealing with “Trusts and Beneficiaries”, provides that, for the purposes thereof, “a trust is deemed not to include an arrangement under which the trust can reasonably be considered to act as agent for all the beneficiaries under the trust”. ... For tax purposes, a bare trust is considered a non-entity in the sense that a beneficiary as principal, is considered to deal directly with property through the trustee as agent or nominee: Leowiski (A.D.) v. ...

In view of the fact that the back premises had been vacant for several months and that the lease for the front premises had not yet been signed, Claude Lévesque considered that it would not pay him to purchase the property for $350,000. ... Furlong's analysis, based on the direct comparison approach, refers only to a single transaction, considered by him to be the only comparable one, concluded on November 15, 1991 and involving a property located at 1850 Boulevard Laflèche, in a different area but regarded as equivalent to that in which the appellant's property was located. ... Nonetheless, having considered all the evidence before the Court, I feel that Mr. ...

Here again this is not true in the instant case. [114] In unemployment insurance matters each case stands on its own merits: it is true that the Minister was more generous in 1993, but he is not bound by his prior decisions. [115] There was almost no control. [116] After the loss of the Wawanesa contract Marguerite Guay continued to work full time even though sales had dropped beginning in August. [117] She admitted she had distributed 10 hours' work over the three weeks when she was not paid. [118] Her husband said she worked at home and in the garage, whereas she said she worked at home. [119] She did not charge him rent for the office set up in the house. [120] She did not appear to make any distinction between her husband's bank account and her own. [121] On the first record of employment she indicated that she stopped work on December 31, 1994 for lack of work, and on the second she stated that she resumed work on January 1, 1995: it was when she realized that she was short two weeks to be eligible for benefits that she completed the second record of employment. [122] The Minister considered all the facts and exercised his discretion judicially. [123] The appellant did not discharge his burden of proof. [124] The respondent admits that the appellant's wife worked, but the Court must consider all the circumstances of her work from January 14, 1994 onwards. [125] The following was written in Bayside, supra (at p. 153): In [his] reasons for judgment... the... judge held that he was entitled to conduct the appeals as "trials de novo" because, in his view, the Minister had failed to give sufficient weight to the facts before him.... The following was then added (at p. 155): The view that a failure by the Minister to give "sufficient importance" (i.e., weight) to specific facts is a ground for reversible error is not supported by the jurisprudence of this court and, in my respectful view, is wrong in principle. [126] The Court therefore does not have to give special weight to the facts or evidence considered by the Minister. [127] There are many admissions in paragraph 5 of the Reply to the Notice of Appeal, and, it should be added, the words " inter alia " are used at the beginning. ... If there is sufficient material to support the Minister's determination, the Deputy Tax Court Judge is not at liberty to overrule the Minister merely because one or more of the Minister's assumptions were disproved at trial and the judge would have come to a different conclusion on the balance of probabilities. [146] In the instant case, in view of the evidence as a whole, the question of the records of employment is not sufficient to support the Minister's determination and the Court accordingly will not discuss it further. [147] The same is true of the question of the premises the worker provided to her husband as an office in her house, since this is a service spouses may render each other that does not necessarily lead to legal consequences. [148] In view of the admission mentioned above, there is no need to consider the folio numbers written on the backs of the worker's paycheques. [149] The accountant's testimony speaks for itself and enables the Court to conclude as it does below. [150] He said that a week's work per month was sufficient after January 14, 1994. [151] It is true that Caron, Derkson, Cockwill, Grégoire and Simmonds, supra, were decided before Jencan and Bayside, supra, but the rules stated in those cases still apply when there is insufficient evidence to support the Minister's conclusion. [152] Caron, supra, is very similar to the instant case and the Court's conclusion must be similar. [153] The reasoning followed in Derkson, supra, can also be followed in the instant case. [154] In Cockwill, supra, the employment was held to be insurable even though there was no fixed salary. [155] In Grégoire, supra, the schedule was also flexible and the decision was reversed. [156] In Simmonds, supra, the appellant's appeal was allowed for the time during which she was paid even though she was not experienced in office work. [157] To arrive at the following conclusion it is not necessary to give special weight to the evidence considered by the Minister: it will suffice to note that he failed to take all the relevant circumstances into account and also that the took into account irrelevant factors. [158] The appeal is therefore allowed and the subject decision reversed. ...

I considered that he already owed me money, but I said: "Sure, okay". Then, gradually, each time there was a cheque, like that, for personal needs, I considered that it was... ... For example, as appears from the passage of her testimony reproduced at paragraph 6 of these reasons, the appellant said the following: [TRANSLATION] "I considered that he already owed me money". ...

Mears considered the three generally accepted approaches for valuating a rental property, which can be described as the Cost Approach, the Income Approach and the Direct Comparison Approach. ... In this valuation process the value of the building will be considered at that point, 35 years hence, and then discounted back to a present worth that represents the effective date of the report. ... However, if an encumbrance is a normal or typical market related encumbrance, such as leased land, such typical market related encumbrances should be considered. ...

In order for such a payment, which in itself, of course, is not made for the purpose of earning a profit, to be nonetheless considered to meet the requirement in paragraph 18(1)(a) of the Act, it must be seen as the unfortunate consequence of a risk that the taxpayer had to take and assume in order to carry on his trade or profession. And in order for the payment to be seen as such, it is an essential condition, I believe, that it be directly related to an act that was necessary in order to carry on the trade or profession and that it could potentially have been considered to have been performed improperly. 9 I have no problem in acknowledging that the question of the deductibility of the payment of damages cannot be made to depend on how serious the contractual fault was which resulted in liability. ... The delictual act cannot in that case be considered as being necessary for carrying on the trade or profession. ...

The role of the parties’ intention has also come to be considered a factor, obviously only when that intention is mutual. ... Asare-Quansah made it clear that at no time did he intend to be an employee and always considered himself an independent contractor. ... Asare-Quansah considered him to be an independent contractor. Excerpts of the contract dated August 21, 2007, read as follows:   …   The following Letter of Agreement covers our shared contractual responsibilities for the design and development of SCS1837 Financial Literacy for Non-Financial Executives ...