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In the Etienne case it was held by the Federal Court of Appeal that it is inappropriate for a trial judge to deal with an application to amend a judgment on the ground of facts arising or discovered after the judgment was made if the judgment has already been appealed. [12]     In this situation, as noted above, the Judgments of Rip, J. were appealed to the Federal Court of Appeal and the appeals were dismissed. [13]     I have considered the Applicant's, Gunther W. ...

ANALYSIS [11]     I have carefully considered the documents that were filed and the evidence presented to the Court and I have concluded that the note dated the 22nd day of July 1997 (Exhibit A-2) did not constitute a new or varied Separation Agreement. ...

The total allowance amounted to $1,135.90 and according to the facts assumed by the Minister and set out in subparagraph 9(d) of the Reply to the Notice of Appeal, was considered a non-taxable allowance. [4]      In his work as joiner, Mr. ...

Laniel would have custody of the two children, while recognizing that, for tax purposes, these children were to be considered Mr. ...

.), mental impairment was analysed as follows by Judge Bowman of this Court in paragraph 45 of the English version:   Finally there must be considered – and this is the most difficult principle to formulate – the criteria to be employed in forming the judgement whether the mental impairment is of such severity that the person is entitled to the credit, i.e. that that person's ability to perceive, think and remember is markedly restricted within the meaning of the Act. ...

Under the Excise Tax Act the amount collected, subject to input tax credits, is considered to be held in trust for the Minister. ...

The Court agrees that it would be reasonable to infer that the Appellant and Hugo Acevedo did reside as spouses within the meaning of the Act at 39 Elma Street, Etobicoke, Ontario, during the subject years. [17]          The Court having drawn such an inference then considered the effect of the provisions of section 118 and in particular subsection (4) thereof that, inter alia, provides that only one individual is entitled to a deduction under the section "for a taxation year in respect to the same domestic establishment". [18]          Hugo Acevedo has claimed such a deduction for his father who he supported during those years precluding any other deduction allowable under section 118 of the Act. [19]          The burden to prove otherwise in these proceedings falls upon the Appellant who has been unable to convince this Court that she should be entitled to the deduction under that section as well. [20]          Accordingly, the appeal is dismissed. ...

Furthermore, the teacher to whom the amount was paid was, according to the evidence adduced, a servant of the Collège Bois-de-Boulogne; the receipt that she issued could therefore be considered, in the very particular circumstances of this case, as having been issued by the College. [18] For these reasons, I allow the appeal. ...

The meaning of the word allowance has been considered in a multitude of decisions including Ransom v. ...

Rankin, and the changes in American tax law had a negative and unexpected impact on the business, no evidence was presented to show what profit the taxpayer might have earned had these events not occurred and whether the amount would have been considered substantial when compared to his professional income. ...