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These provisions provide for a broad definition of spousal support and the payments received by the appellant in this case clearly fall within it. [7]                The question of whether child support payments should be included in income where those amounts are insufficient to meet the maintenance allotment was considered by the Supreme Court in Thibaudeau v. ... As the respondent states, income level is not considered to be a personal characteristic. ...

In my view, this demonstration has not been made. [6]                 In reaching her conclusion, the Tax Court Judge considered the examination and cross-examination of Bruce Engle, the appellant's counsel in the criminal proceedings. She also considered Mr. Engle's representations during the criminal proceedings. [7]                 While Mr. ...

That section reads: 9.1 Where a person's earnings are paid on an hourly basis, the person is considered to have worked in insurable employment for the number of hours that the person actually worked and for which the person was remunerated. [4]                 In order to qualify for benefits, the applicant had to have no fewer that 630 hours of insurable employment. ... That section reads: 94.1 Where, for the purposes of the Act and in respect of a benefit period established on or after January 5, 1997, a claimant presents evidence of a week of insurable employment that occurred before January 1, 1997, that week of insurable employment shall be considered to represent 35 hours of insurable employment. [6]                 According to the record, the applicant was paid for the actual hours he worked as a crossing guard at the rate of $10.88 per hour. ...

The factors that he considered were to be taken into account included: “(a) the magnitude of the omission in relation to the income declared, (b) the opportunity the taxpayer had to detect the error, (c) the taxpayer’s education and apparent intelligence, (d) genuine effort to comply” (reasons, paragraph 29). ... The trial judge considered his answer to be implausible (reasons, paragraph 7). ...

I find that this amount also constitutes income that can be considered the proceeds of the disposition of property as defined in paragraph 54(e) of the ITA. [14]   Moreover, the appellant failed to report the sums thus received as compensation. ... I would like to draw attention to counsel for the respondent’s explanations that, contrary to the appellant’s submission, the existence of two T4RIF information slips that were apparently issued by two separate parties did not lead to double taxation. [16]   I therefore propose to grant this appeal in part, give effect to the respondent’s concession to reduce the appellant’s $17,242.49 farm business income to $11,645 for the 2012 taxation year, subtract from it the $500 compensation that must be considered income from the disposition of an asset, and order that the penalty assessed under subsection 163(2) of the ITA be adjusted in proportion to the amounts thus reduced and subtracted, with costs to the appellant set at $500 including disbursements and taxes. ...

The judge considered that the compensation was significant and resulted from considerable amounts of labour and time. ... Some of the factors that the judge considered were: Mr. Meerman prepared his own tax returns for the relevant taxation years; Mr. ...

The applicant was given an opportunity to participate in the hearing. [11]   The Appeal Division carefully reviewed an audio recording of the hearing before the General Division and considered that hearing fair. ...   [14]   Similarly, we have not considered certain new evidence filed in this Court by the applicant. ...

., [1962] C.T.C. 17; 62 D.T.C. 1038, on which the Board and counsel for the respondent relied, or their applicability in a situation comparable to that there considered. ... I have concluded that the Board erred in law in deciding it could not hear the appeal because it considered the notice of appeal was filed out of time. ...

The appeal raises only one question: In the calculation of estate duty payable as the result of Mr Goyer’s death, must Mrs Goyer, his widow, be considered to have acquired by the terms of her husband’s will what subsection 2(5) of the Act calls “a general power to appoint” by instrument inter vivos over the residue of the estate? ... Appellant’s principal argument, and in my opinion the only one requiring discussion, is that according to the common law a will like that of Mr Goyer is considered as conferring on the widow a general power of appointment by instrument inter vivos. ...

At paragraph 3 thereof, this Court considered the following factors: A continuing intention to pursue the appeal; That the appeal has some merit; That no prejudice to the respondent arises from the delay; and That a reasonable explanation for the delay exists. [3] This Court has since slightly reworded and clarified the test: see Canada (Attorney General) v. ... Rafique failed to meet the January 13, 2023 deadline, but submitted a letter to the Court on January 16, 2023 (the next business day) stating that he had attempted to file the record in support of his motion pursuant to Rule 343(3), and requesting that the motion be considered. ...