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This is more so when the adjusted figures below are considered. (b) The mortgage had to be increased for the unforeseen reasons discussed above. ...

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. ...

This procedure does not meet the requirements laid down by the Act for support payments to be considered deductible. ...

In 1991, Parliament clarified its position by defining the meaning of the expression “basic activities of daily living”: 118.4(1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and thi# subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet settling, another person familiar with the individual, (v) eliminating (bowel and bladder functions), or (vi) walking; and (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. ...

The only item at issue is whether this appeal should be considered a Class “A” or a Class “B” action, for the purposes of determining costs. ...

For the 1991 and following taxation years that subsection reads as follows: (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual's ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (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. ...

In a letter dated May 29, 1990 (filed by the appellant), the senior medical officer of C Division of the RCMP informed the addressee that the Pension Commission considered the appellant's illness to be an occupational disease and that he was entitled to have the compensation received treated for tax purposes as being received for an occupational disease during the period of sick leave. ...

Its nature is one of damages paid. 15 There is considerable jurisprudence on the question of whether a damage payment is of a capital nature (non-deductible) or income/expense nature (deductible) and each case must be decided on its own facts. 16 In the present case from the Appellant's point of view I do not see how the $26,000.00 could be considered as one of an income or expense nature. ...

In this connection, the appellant himself did what he complained of in the respondent's appraisal, by amortizing the total input over a very exaggerated period of use, namely 365 days. 8 The appellant complained that the respondent had considered much too short a period of use: however, he himself considerably exaggerated the period of use in making his own calculations. ...

Mackay confirmed that he received his monthly pension benefits from May to December. 7 If my understanding is correct, after all the adjustments made to rectify the situation are considered, Mr. ...