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  [4] Justice Bowie in Drake at the end of paragraph 4 recognizes that an RRSP withdrawal cannot be considered to be “pension income” prior to its maturity. ... Without that exclusion being present these cases suggest that payments out of a RRIF can properly be considered to be pension income ...

Malone and considered fundamental in common law Canada, first, the language of the alleged settlor must be imperative; second, the subject matter or trust property must be certain; third, the objects of the trust must be certain. ...   [62]     The appeals are allowed, with costs, and the Appellants are considered to have realized a capital gain when they received net proceeds from the Trust due to the sale of the Canfish shares. ...

As the name suggests, a de facto director will be considered a director where, in effect, he usurps the position by engaging in acts that are normally reserved for directors, such as participating in meetings of the board of directors, signing resolutions of the board, making or taking part in management or disposition decisions, giving instructions on behalf of the company, holding himself out to third parties as a director, etc....    ...   A director who resigns, but in fact continues to act, and hold himself out to third parties, as a director of the company, risks being considered a de facto director despite that resignation, and, as such, remaining subject to the responsibilities that the law imposes on directors.   ...

For the purposes of paragraph (h) of the definition "eligible individual" in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant:   (a)        the supervision of the daily activities and needs of the qualified dependant;   (b)        the maintenance of a secure environment in which the qualified dependant resides;   (c)        the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant;   (d)        the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant;   (e)        the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person;   (f)        the attendance to the hygienic needs of the qualified dependant on a regular basis;   (g)        the provision, generally, of guidance and companionship to the qualified dependant; and   (h)        the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides ...   [35]     As formally worded, the applicable legislative provision is the following: "eligible individual" in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is the parent of the qualified dependant who primarily fulfills the responsibility for the care and upbringing of the qualified dependant, (c) is resident in Canada or, where the person is the cohabiting spouse or common-law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year, (d) is not described in paragraph 149(1)(a) or 149(1)(b), and (e) is, or whose cohabiting spouse or common-law partner is, a Canadian citizen or a person who (i) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, (ii) is a temporary resident within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada throughout the 18 month period preceding that time, or (iii) is a protected person within the meaning of the Immigration and Refugee Protection Act, (iv) was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulations made under the Immigration Act, and for the purposes of this definition, (f) where the qualified dependant resides with the dependant’s female parent, the parent who primarily fulfills the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph 122.6 eligible individual (f) does not apply in prescribed circumstances, and (h) prescribed factors shall be considered in determining what constitutes care and upbringing;   [36]     In the instant case, this Court reiterates that the conduct of both parents is beyond reproach, given all the constraints facing them in their respective settings as well as their professional obligations—and taking for granted that perfection in this regard does not exist ...

  [3]      In 2005, 75% of Florexpert's workers were considered employees, and 25% of them were considered independent contractors. ...

To that effect, subsection 248(1) of the Act provides for the following definition for the words “common-law partner”:   "common-law partner", with respect to a taxpayer at any time, means a person who cohabits at that time in a conjugal relationship with the taxpayer and   (a) has so cohabited with the taxpayer for a continuous period of at least one year, or   (b) would be the parent of a child of whom the taxpayer is a parent, if this Act were read without reference to paragraphs 252(1)(c) and (e) and subparagraph 252(2)(a)(iii),   and for the purposes of this definition, where at any time the taxpayer and the person cohabit in a conjugal relationship, they are, at any particular time after that time, deemed to be cohabiting in a conjugal relationship unless they were not cohabiting at the particular time for a period of at least 90 days that includes the particular time because of a breakdown of their conjugal relationship; [6]   [18]     T he “cohabiting spouse or common-law partner” is defined for matter pertaining to the equivalent-to-spouse credit, the GSTC and the CCTB under section 122.6 of the Act as follows:   "cohabiting spouse or common-law partner" of an individual at any time means the person who at that time is the individual’s spouse or common-law partner and who is not at that time living separate and apart from the individual and, for the purpose of this definition, a person shall not be considered to be living separate and apart from an individual at any time unless they were living separate and apart at that time, because of a breakdown of their marriage or common-law partnership, for a period of at least 90 days that includes that time; [7]   [19]     T he notion of “cohabiting in a conjugal relationship” is not specifically defined in the Act. ... H, [10]   the Supreme Court of Canada stated:   Obviously the weight to be accorded the various elements or factors to be considered in determining whether an opposite‑sex couple is in a conjugal relationship will vary widely and almost infinitely. ...

. … 152(1.2)      Paragraphs 56(1)(l) and 60(o), this Division and Division J, as they relate to an assessment or a reassessment and to assessing or reassessing tax, apply, with such modifications as the circumstances require, to a determination or redetermination of an amount under this Division or an amount deemed under section 122.61 or 126.1 to be an overpayment on account of a taxpayer’s liability under this Part, except that …[the exceptions are not relevant] 160.1 (1)      Where at any time the Minister determines that an amount has been refunded to a taxpayer for a taxation year in excess of the amount to which the taxpayer was entitled as a refund under this Act, the following rules apply: (a)            the excess shall be deemed to be an amount that became payable by the taxpayer on the day on which the amount was refunded; and (b)            the taxpayer shall pay to the Receiver General interest at the prescribed rate on the excess (other than any portion thereof that can reasonably be considered to arise as a consequence of the operation of section 122.5 or 122.61) from the day it became payable to the date of payment. … 160.1(3)      The Minister may at any time assess a taxpayer in respect of any amount payable by the taxpayer because of subsection 160.1(1) or 160.1(1.1) or for which the taxpayer is liable because of subsection 160.1(2.1) or 160.1(2.2), and this Division applies, with such modifications as the circumstances require, in respect of an assessment made under this section as though it were made under section 152. ... The Minister of National Revenue has considered the reasons set out in your objection and all the relevant facts. ...

If the answer is yes the application of paragraph 18(1)(b) must be considered. ... Similarly, if 930 had been in a position to satisfy the Order of the Employment Standards Officer, as later negotiated down to $252,297, and had it done so, that payment would have satisfied the joint requirements of section 9 and paragraph 18(1)(a), In either of these events the amount would properly have been considered to be compensation paid by 930 for the labour of the workers employed by it in the production process, and so would have been deductible in the computation of profit ...

  [15]     Sections 118.3 and 118.4 of the Income Tax Act read as follows:     118.3. (1) Where   (a) an individual has a severe and prolonged mental or physical impairment,   (a.1) the effects of the impairment are such that the individual's ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy that   (i) is essential to sustain a vital function of the individual,   (ii) is required to be administered at least three times each week for a total duration averaging not less than 14 hours a week, and   (iii) cannot reasonably be expected to be of significant benefit to persons who are not so impaired,   (a.2) in the case of   (i) a sight impairment, a medical doctor or an optometrist,   (i.1) a speech impairment, a medical doctor or a speech-language pathologist,   (ii) a hearing impairment, a medical doctor or an audiologist,   (iii) an impairment with respect to an individual's ability in feeding or dressing themself, or in walking, a medical doctor or an occupational therapist,   (iv) an impairment with respect to an individual's ability in perceiving, thinking and remembering, a medical doctor or a psychologist, and   (v) an impairment not referred to in any of subparagraphs (i) to (iv), a medical doctor   has certified in prescribed form that the impairment is a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy referred to in paragraph (a.1),   (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph 118.3(1)(a.2), and   (c) no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than because of paragraph 118.2(2)(b.1)) for the year by the individual or by any other person,   there may be deducted in computing the individual's tax payable under this Part for the year the amount determined by the formula  ...   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 oneself or 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;   (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; and   (e) feeding oneself does not include   (i) any of the activities of identifying, finding, shopping for or otherwise procuring food, or   (ii) the activity of preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and   (f) dressing oneself does not include any of the activities of identifying, finding, shopping for or otherwise procuring clothing ... The activity of feeding oneself includes meal preparation.   17       When it comes to the activity of feeding oneself, it is not just the act of putting food in one's mouth that must be considered. ...

(c)     If not, can the amount received by the appellant upon the sale of her shares be considered a deemed dividend within the meaning of subsection 84(3) of the Act?     ... B) Must the amount that she received upon the sale of her shares be considered a deemed dividend within the meaning of subsection 84(3) of the Act?   ...