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Every significant surplus over and above this time will be considered as exceptional and will be worked at the express request of the Director of Personnel of Cascades (Jonquiére) Inc., and paid as a fraction of a consultation day. ...

Jarema took money from his bank by way of withdrawals he did not say why this should not be considered as income. ...

Tiengo had worked as a salaried designer for the said manufacturers, his income would not have been considered as income from property, neither should be the appellant's income. ...

Section 118.91 provides in part that:...Notwithstanding sections 118 to 118.9, where an individual is resident in Canada during part of a taxation year and during some other part of the year is not resident in Canada, is not employed in Canada and is not carrying on business in Canada, unless all or substantially all of his income for the year is included in computing his taxable income for the year, no amounts may be deducted under those sections for the purpose of computing his tax payable under this Part for the year except the aggregate of (b) such part of the deductions permitted under sections 118, 118.3, 118.8 and 118.9 to taxpayers resident in Canada throughout the year for the purpose of computing tax payable under this Part for the years as may reasonably be considered applicable to the individual for such period or periods. ...

If she did in fact have earnings as above alleged in 1985, her net income would exceed the amount allowed a wife to be considered available for a married exemption; the "married" status would then not be allowed to the taxpayer appellant. ...

After a notice of objection was filed, notices of reassessment were issued on June 27, 1986, showing revised income and penalties as follows for the years 1977 through 1982 (1983 was no longer in dispute): Additional Net Income not Revised Net Revised Taxable Year Reported Income Income Penalty 1977 $16,998.97 $18,073.97 $ 5,242.97 $ 760.37 1978 $40,055.38 $12,741.38 $12,741.38 $ 1,596.74 1979 $36,840.12 $48,224.12 $48,224.12 $ 1,331.54 1980 $16,795.28 $29,545.28 $27,157.241 [1] $ 619.62 1981 $12,544.96 ($ 2,388.04 ($ 2,388.04) $ 259.03 3.04 The facts submitted as evidence and detailed in the appeal of Albert Cloutier, file 86-1583(IT), are considered to be part of the present documents. 4. ...

One judge may determine, in an order of time extension, that a notice of objection or appeal produced at the same time as an application shall be considered as having been served on the Minister or as having been duly instituted; another judge may, in an order, stipulate a certain time for the taxpayer to file these documents. ...

B-10 which need to be considered: 262.(1) Every corporation carrying on business in Saskatchewan shall be registered under this Part and no corporation shall carry on business in Saskatchewan unless it is so registered. 265. ...

I might be convinced that the corporation, formed in 1981, could be considered a “lessee” under these circumstances, and it is possible one could find an agreement, even if unwritten, providing for an undertaking. ...

Later on he went on to Say at page 193: For the purposes of the Income Tax Act, therefore, a bad debt may be designated as the whole or a portion of a debt which the creditor, after having personally considered the relevant factors mentioned above in so far as they are applicable to each particular debt, honestly and reasonably determines to be uncollectible at the end of the fiscal year when the determination is required to be made, notwithstanding that subsequent events may transpire under which the debt, or any portion of it, may in fact be collected. ...