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The tax statute also constituted a tool for promoting a social policy, and in this context, he contended that a child conceived but not born must necessarily be considered dependent on its mother within the meaning of the Act. ... She argued that the deduction was formulated so as to benefit the appellant, not the child, and in this context, all decisions in which the fetus was considered to be a person applied only if the rights of the child were in issue. ... She further referred to decisions by this Court and the Federal Court-Trial Division, in which the fetus had not been considered to be a child within the meaning of the Act. ...

It is trite to state that to be considered a "business" the venture must be conducted for the purpose of making a profit or with the expectation of making a profit within a reasonable period of time. ... The taxpayer's primary purpose must be to produce income from the business in which he is engaged before it can be considered deductible. ... The test applied is subjective and the courts will often examine the nature of the expense to assess whether it is to be considered in pursuit of earning income from a business or only incidentals related to a business and more of a creative tax deduction. ...

The Court has considered these cases. Counsel for the respondent referred to R. ... The Queen, [1985] 2 C.T.C. 111; 85 D.T.C. 5373, extensively reviewed the jurisprudence and appropriate principles of law to be considered and applied to the determination of the classification of an expenditure as being either expense or capital. ... Referring to Halliday Fuels, supra, Judge Kempo said at 2339 (D.T.C. 1265-66): I have considered the decision of Halliday Fuels, supra, which is a decision of the then Tax Appeal Board in 1960. ...

The outcome of this appeal rests entirely on whether, based on the evidence before the Court, the writing activities of the appellant, as they were carried on, considered objectively met the onus of rebutting the assumption invoked by the respondent that they were not carried on with a reasonable expectation of profit. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... However, I have considered this revised schedule and I am satified that the items shown thereon and their aggregate for each taxation year under appeal amounting to $1,957.60 in 1980 and $4,023.20 in 1981 are reasonable and deductible. ...

As I see it, these items — “legal fees", "taxes imposed on the transfer of registration of title’, might well be considered capital items in themselves. ... Rath and not considered by the Minister as "moving expenses". ... However, where personal effects are in a mobile home when it is moved, the cost of moving the home is considered an eligible moving expense to the extent it does not exceed the estimated cost of moving the personal effects separately. ...

Conceded, a marginal profit was realized in 1978, but the amount ($63) was so minimal that it cannot be really considered as creating a presumption that profit could be generated from the operation. ... In assessing the appellant for the taxation year 1979 in respect of his rental income, the respondent disallowed maintenance and repair expenses amounting to $1,400, which amount related to paving costs of a driveway and was therefore considered a capital expenditure by the respondent. For 1980 he disallowed maintenance and repair expenses in the amount of $2,669 of which $2,161 related to the purchase price of a refrigerator and a stove considered a capital expenditure. ...

., supra, was considered by Judge Taylor in Charlton. The cases of Jeromel, supra, and Weizenbach, supra, while not having been considered by Judge Taylor in Charlton, do not help the appellant to any degree because they are distinguishable both on their respective facts and the particular issues raised therein for determination by the Court. ... Henry Cival, [1983] C.T.C. 153; 83 D.T.C. 5168 (F.C.A.) was considered at 2620 (D.T.C. 1423) of the Charlton decision. ... The nature of such justification has been considered in the cases of Canada Steamship Lines Ltd. v. ...

However, legal costs incurred in obtaining a court order described in 16(b) above, are considered to be deductible in computing the individual’s income where the individual must sue the spouse or a person described in subparagraph 56(1)(c. l)(iii) for maintenance in a Family Court or under legislation such as the Family Services Act of New Brunswick, Part III of the Family Law Act of Ontario or other similar legislation. The latter types of expenses are considered to relate to the enforcement of a pre-existing right provided by law, and not to the creation of a new right; see the decision of R. v. ... The latter types of expenses are considered to relate to the enforcement of a pre-existing right provided by law and not to the creation of a new right. ...

Issue The issues are whether the Appellant in 1993, in carrying out her work as a nanny, was to be considered as an employee or alternatively as carrying on a business and, in the latter case what expenses were deductible in that year. ... Her car might easily be considered as a tool used by her in performing her duties and she owned that tool. ... In my opinion this cannot be considered as an expenditure made for the purposes of earning income from the business. ...

As well, I have considered the Minutes of Settlement, and, in particular, paragraphs 4(b) and 4(c). ... With regard to maintenance for the child Chelsea, I have again considered Mr. ... I have also considered that both spouses have an obligation to contribute to Chelsea’s maintenance. ...