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We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive. ... It was his evidence that he considered it more important to spend time building his maintenance shop and repairing the heavy machinery than preparing a business plan for Sumner Mechanical. [22]          The Appellant did not operate in a commercial manner. ...

  [6]               One of the factors that is to be considered in determining whether two persons are dealing with each other at arm’s length is whether they were acting in concert without separate interests ... I would not have considered this huge. Not to mention like the complaints that came through the store. ...

  [15]          Farah De Vito, the CRA officer from the Appeals Division who considered the Appellant’s objections to the reassessments, testified that she did not accept the documentary evidence produced by the Appellant regarding his father‑in‑law’s financial means because she had no direct confirmation from an independent financial institution that the funds received by the Appellant were transferred to him by his father‑in‑law. ... In its audit manual dated March 2008, the CRA states that the net worth method must be considered and used first unless it is impossible to obtain the information required in order to complete the net worth statement showing the evolution of the taxpayer’s assets and liabilities and personal living expenses over the relevant period. ...

This schedule has been accepted and the amounts were considered support payments with no differentiation between child and spousal support. ...   [20]          In allowing the entire appeal, I have considered the limited grounds contained in the Minister’s Reply and the limiting monetary restrictions that apply under the informal procedures of this Court ...

That depends entirely on his being able to satisfy the legislation criteria in section 122.6 of the Income Tax Act:   “eligible individual” in respect of a qualified dependant at any time means a person who at that time   (a) resides with the qualified dependant,   (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant,   …   (h) prescribed factors shall be considered in determining what constitutes care and upbringing;   [9]     The “prescribed factors” referred to in paragraph (h) are listed in section 6302 of the Income Tax Regulations:   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 ...

Canada, 2004 TCC 727, 2005 DTC 62, which were considered with approval in my judgment ...   [10]          It should also be noted that a significant amount of time at the beginning of the trial was spent on the issue raised by the Appellant as to whether the notice of assessment for 2004 was mailed within the normal assessment period or whether it was statute barred, which of course was considered before the second issue. ...

I do not accept that one person’s single policy can meet the definition of “group policy” since “group” is defined in the Canadian Oxford Dictionary 2005 as “a number of persons or things located or considered together.” The Appellant’s policy was not considered together with a number of persons or things. ...

For the purposes of this appeal, "eligible individual":   … in respect of a qualified dependant at any time means a person who at that time […] S'agissant, à un moment donné, du particulier admissible à l'égard d'une personne à charge admissible, personne qui répond aux conditions suivantes à ce moment :   (a) resides with the qualified dependant, a)  elle réside avec la personne à charge; (b)  is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, b)   elle est la personne — père ou mère de la personne à charge — qui assume principalement la responsabilité pour le soin et l'éducation de cette dernière; … […] (h)  prescribed factors shall be considered in determining what constitutes care and upbringing;   h)   les critères prévus par règlement serviront à déterminer en quoi consistent le soin et l'éducation d'une personne ...   [10]          CD considered herself responsible for, and the sole guardian of, KD up to August 17. ...

Legislation   [5]    The term “eligible individual” is defined in section 122.6 of the Income Tax Act, the relevant portions of which read:   “eligible individual” in respect of a qualified dependant at any time means a person who at that time   (a) resides with the qualified dependant,   (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant,   …   (h) prescribed factors shall be considered in determining what constitutes care and upbringing;   [6]      The “prescribed factors” referred to in paragraph (h) of the definition of “eligible individual” are listed in section 6302 of the Income Tax Regulations:   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.   ...

In March 2003, Vidéotron decided to provide him with a car, which is considered a taxable benefit (Exhibit A‑8). ... This is not considered eligible pension income under section 118 of the Act ...