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The Queen, Cullen J. considered the requirements of section 230 and stated as follows: Section 230 of the Act requires taxpayers to keep adequate books and records. ...

Section 118.4: Nature of impairment. (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 can 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 & 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 of daily living. ...

In reassessing, the Minister considered the classification of the assets in question. ...

Hill did not retain their services, because he considered his tax return a fairly straightforward affair. ...

The appellant had the burden of establishing on a balance of probabilities that when the Minister considered the amount received by the appellant as a dividend pursuant to section 84.1 of the. ...

The Minister of National Revenue rejected the Notices of Objection and confirmed the assessments on September 18, 1995 as follows: Interest expenses to the extent of $8,941.00 in 1990, $10,948.00 in 1991, $9,113.00 in 1992 and $6,519.00 in 1993 claimed as deductions from income were denied as they were not considered to be outlays or expenses incurred by me for the purpose of gaining or producing income within the meaning of Paragraph 18(l)(a) of the Act but were personal or living expenses within the meaning of paragraph 18(l)(h) and subsection 248(1) of the Act. ...

Since its amendment in 1994, applicable to the 1991 and subsequent taxation years, subsection 118.4(1) has read as follows: 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 can 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 of daily living. ...

Subsection 118.4(1) provides: 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 can 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 of daily living. ...

A party to a litigation is entitled to know what evidence has been considered by the decisionmaker. ...

Canada (Attorney General). [1994] 1 S.C.R. 311, 54 C.P.R. (3d) 114 (S.C.C.) that the general principles to be considered with respect to injunctive relief are that there be a serious issue to be tried, irreparable harm and that the balance of convenience rest with the applicant. ...