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His cost of goods sold, specifically purchases, for the years 1993 and 1994, as he had recorded them, were considered by the GST auditor to be correct. ... Moreover, by that time the trial judge had considered and dismissed the Appellant's motion to have the Judgment amended under the slip rule. ...

The following statement by the respected author, Vern Krishna, in The Fundamentals of Canadian Income Tax, Seventh Edition, is a clear answer to the Appellant's counsel's submission that the purpose of the legislation must be considered when interpreting it:             To summarize: the purpose rule is not a substitute for the plain meaning rule. ... The efforts the Appellant made with the former Chief cannot be considered employment under any express or implied contract of service. ...

The Court of Appeal directed as follows: It will be open to the parties to adduce further evidence of the market value of taxi licence rentals and about any other matters that are considered advisable. [5]      Pursuant to the direction of the Court of Appeal a further hearing took place on April 6, 2004. ... In those circumstances, despite the failure of counsel for the Respondent to object to the affidavit, I considered it unsafe to rely on the document. [13]     As noted earlier in these Reasons, Mr. ...

(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. [8]      Paraphrasing the above and applying it to the facts at hand, Ms. ... This does not mean, however, that the Court can ignore the exclusionary language in s. 118.4(d) which states that "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. ...

  [6]      The definition of “eligible individual” in section 122.6 of the Income Tax Act (the Act) reads as follows:   "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 fulfils 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 fulfils 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;   [7]      For the purposes of paragraphs (g) and (h) of the definition of “eligible individual” in section 122.6 of the Act, sections 6301 and 6302 of Part LXIII of the Income Tax Regulations (the Regulations) provide the following:   NON-APPLICATION OF PRESUMPTION   6301 ... 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 ...

It is the nature of the operation that must be considered. Is it an operation in which services can usefully be acquired separately? ... Tips or the number of clients that a business has cannot be considered as a source of profits for a self-employed worker ...

Judge Miller acknowledged that this is a liberal interpretation of the concluding words of paragraph (n), but he considered it to be warranted in order to meet the objective of the Act. ... By necessity, however, one must consider the "entire context" of a provision before one can determine if it is reasonably capable of multiple interpretations.... [6]            I accept that the concluding words of paragraph 118.2(2)(n) of the Act, considered in its context as part of a series of provisions designed to provide a measure of relief from the burden of income tax to people who suffer, or as in this case whose dependants suffer, from illness, is capable of more than one meaning. ...

There was a housing allowance the amount of which was determined in 1999 as follows: from the amount of $3,450, considered to correspond to the cost of an apartment, $687 representing a reasonable rent that a person living in Montréal would be required to pay was deducted. ... Rio’s employer are considered a reimbursement of expenses or an allowance, they represent a taxable benefit that must be included in Mr. ...

The Queen, [1983] 2 S.C.R. 428, 83 DTC 5409, considered two aspects of paragraph 6(1)(a) in isolation, such as to create a two-part test. ... Reimbursement for out of pocket expenses incurred as a result of a move, explains Noël J., cannot be considered a benefit because it adds nothing of value to the recipient's economic situation. ...

When this provision existed prior to the amendment introduced in 1990, legal expenses were considered deductible only if the taxpayer had successfully completed litigation against his employer. ... However, I believe that it is still necessary to examine the nature of the lawsuit against the employer to establish whether or not the Order sought by the Appellant and his associates is for "salary or wages owed" to the taxpayer by the employer. [21]     Examples of what was considered owed and not owed may provide guidance. ...