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Young, supra, the Federal Court of Appeal made it clear that paragraph 18(1)(b) of the Act prohibits a deduction for subscription fees to investment publications in such circumstances because they are considered on capital account. ... Conversely, such periodicals and other items which directly related to reducing or controlling operating cost of the apartment buildings, or of procedures for increasing the rents therefrom would be in all likelihood appropriately considered as costs on operating account. ... Section 20 of the Act is an exception of paragraphs 18(1)(a), (b) and (h) of the Act and permits the deduction of expenses which would otherwise have been prohibited by those paragraphs, some of which are rightly considered expenses on account of capital. ...

., [1969] C.T.C. 704, 70 D.T.C.6019, penalties were considered under subsection 56(2) of the Act, now subsection 163(2). ... The appellant considered that he did not possess the qualifications and knowledge to reconcile the figures in his farm account book with those required to be included in the income tax returns. He considered that to be the job of an accountant, not a farmer. He, therefore, employed an accountant for that purpose. ...

No charges were made, offerings were given and were considered by the appellant as income and declared as such. ... Herein, the payments to the appellant must be considered in the hands of the appellant as moneys received for the services provided by him for conducting Christian teaching and giving of spiritual guidance. ... The Court has considered these other authorities. On review of all the surrounding circumstances of the giving and receiving of this money, I can come to no other conclusion other than that the true nature of the payments in question were for services rendered. ...

It is my view that the renovations in the basement must be considered in my determination because both prior to and after the renovations, it was habitable. [12]          It is clear that the renovations were considerable but in order for the renovations to qualify as substantial, they must satisfy the definition in the Act. ... Thirdly, it appears that additions are not to be considered. The only items that are considered are the renovations or alterations of “the building that existed immediately before the renovation or alteration was begun”. ...

(h)         prescribed factors shall be considered in determining what constitutes care and upbringing;" Section 6302 of the Income Tax Regulations sets out the "prescribed factors" which paragraph (h) of the definition requires to be considered: "6302. 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. ...

The judge should have considered the Wiebe Door factors in the light of this uncontradicted evidence and asked himself whether, on balance, the facts were consistent with the conclusion that the dancers were self-employed, as the parties understood to be the case, or were more consistent with the conclusion that the dancers were employees. ... This factor points slightly more towards an employment relationship, but it is not a strong factor when considered against the lack of control ... Booker considered Mr. Harris to be an employee. The circumstances of the workers in these appeals are sufficiently different to warrant a different conclusion ...

  [8]               The letter that the Appellant wrote to the Chief of Appeals cannot be considered to be an application to extend the time to appeal to this Court as it was not filed in the Registry of the Tax Court of Canada as required by subsection 167(3) of the Act ...   [9]               The Notice of Appeal filed on March 6, 2009 cannot be considered to be an application for an extension of time within which such appeal may be filed as it does not “set out the reasons why the appeal was not instituted within the time limited by section 169 for doing so”, which is a requirement of subsection 167(2) of the Act. ... Having failed to comply with the requirements of subsection 167(2) of the Act in the document that was filed by the Appellant in the Registry of this Court on March 6, 2009, this document cannot be considered to be a valid application to extend the time within which an appeal may be made to this Court. ...

However, Parliament defined the expression “substantial renovation” in a very restrictive manner as it excludes work that in theory should be considered as major. ... The same for the work to the patio and carport as they are not considered to be a part of the liveable area. ...   [12]          The cost of the renovation work is not a criterion for determining whether the work carried out can be considered a substantial renovation. ...

(h)        prescribed factors shall be considered in determining what constitutes care and upbringing ... 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 clear from both the original court order of Laforme J. and the revised order of Klowak J. that both judges considered that the primary responsibility for Shai was to lie with the appellant, whereas he had none in respect of Dina Philosoph ...

Also, even if we consider the total amount in dispute, it first must be considered that this application brought before the Tax Court of Canada was based on two completely different elements, to wit, the deductibility of an alimentary pension in one case and obtaining a disability tax credit in the other case. ... It would seem surprising that subsection 18.26(1) of this Act, which uses the same language as subsection 18(1), would refer to amounts other than tax amounts. [8]      However, it may at times be useful, in awarding costs, to have a certain flexibility and that if all the amounts considered in a dispute are relating to the calculation of income, that it should be on half of the total of these amounts determined by the judge. [9]      In this matter, counsel for the Respondent kept with the amount of $27,000 and did not wish to establish or propose an amount on the corresponding tax. ... One element that can be considered, as mentioned in subsection 147(3) of the Rules, is the importance of issues in dispute. [11]     In this appeal, there were two important issues: the deduction of an alimentary pension and the right to a tax credit for persons with disabilities. ...