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The jurisprudence has considered consistently that the interim costs orders had to be approached broadly and generously [Droit de la famille- 1610, 1992 R.D.F. 366 (C.S.)].             ... Also see para. 71-550. [10]     Although this is an interesting thesis and the Appellant has merit with regard to the efforts invested, I believe that he is attempting, which he has a right to do, to take advantage of a situation which seems to have never been the object of a specific decision regarding the tax treatment that must be given to a payment made under an interim costs order. [11]     For an amount to be considered support within the meaning of subsection 56.1(4) of the Act, R.S.C. 1985 (5 th suppl.), ch. 1. and amendments, it must possess the following characteristics: ·         be payable to the recipient, ·         be solely for the support of the recipient, the recipient's children or both the recipient and his or her children, ·         be payable on a periodic basis, ·         be usable at the recipient's discretion. ...

Sariboyajian said that the Appellant's business relations were with friends, that his business activities were based on their word, and that there were no real contract negotiations between two parties. [10]     During that fourth meeting and having considered the circumstances, Ms. ... Elkorek told him that they considered his expenses to be personal expenses and that he could challenge their decision if he wished. ...

Lee's speculative purchase and hold method, time and financing are not considered by the Court. ... Similarly, the difference between June 30, 1995 and December 26, 1996- 18 months, is not a major discrepancy although it should be considered. ...

Keith's estimate of his mileage for the business vehicle: Year 1999 2000 2001 Total kilometres 13,382 15,000 16,700 Visiting island customers 2,500 2,500 3,000 Visiting Glasgow golf development 1,700 Travel between office/week day 2,400 2,400 2,400 Weekend 960 960 960 (2 trips a day) Off-island business 7,522 9,140 8,640 [10]     The Respondent considered the travel between offices as personal, and also concluded the receipts could not justify the extent of the on- and off-island business travel, in reaching a determination that not all or substantially all the kilometres were in connection with business. ... R. [3] have considered that the administrative rule of thumb that 90% business use constitutes substantially all must be an elastic not formulaic application. ...

and for the purposes of this definition,   (f) where a qualified dependant resides with the dependant's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent,   (g) the presumption referred to in paragraph (f) does not apply in prescribed circumstances, and   (h) prescribed factors shall be considered in determining what constitutes care and upbringing;   [4]      Part 6302 of the Regulations sets out the factors which the Court must consider in deciding whether or not the person has bet the definition of "eligible individual".   6302. For the purposes of paragraph (h) of the definition of "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, education, 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 hygenic [sic] 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 question of determining fair market value where only one side presents an expert was considered by Bowman, A.C.J.T.C. in Klotz v. ... Bennett's testimony that he was aware of the 1968 by-law change and considered it in his analysis (pp. 130-131 of the transcript). [24]     The Appellant has failed to discharge the onus which is upon him. ...

The payor bid on the same work for the subsequent period, which began in 2001, but its bid was not considered because of an error with respect to the deposit that was to accompany it.   ... Additional facts   [24]     I must also take into account any additional fact that was not considered by the Minister and would establish whether or not the conclusion he reached with respect to the appellant's employment was reasonable ...

The balance he considered to be a loss from the property, to be claimed for the purpose of computing his income under section 3 of the Act. [6]      The following provisions of the Act are relevant. 18(1)     In computing the income of a taxpayer from a business or property no deduction shall be made in respect of (a)         an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the business or property; (b)         an outlay, loss or replacement of capital, a payment on account of capital or an allowance in respect of depreciation, obsolescence or depletion except as expressly permitted by this Part; 20(1)     Notwithstanding paragraphs 18(1)(a), (b) and (h), in computing a taxpayer's income for a taxation year from a business or property, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto:             (a)        ... ... In no sense could his payment of the taxes be considered to be for an income-producing purpose, however. [9]      There is a further reason that the Appellant is not entitled to deduct the 1999 and 2000 taxes. ...

The evidence does not go so far as to establish that they ever mentioned the specific device although one might reasonably infer that they were prescribing any type of device that provided the type of activity which the doctors considered beneficial. ... No. 721, in which O'Connor, J. considered the hot tub a prescribed device since he believed that it qualified under subparagraph (i) of Regulation 5700 as a device that is designed to assist an individual in walking where the individual has a mobility impairment. ...

He added that the working conditions in the residential and commercial fields were different from those of the agricultural field because residential and commercial work was governed by the CCQ (Commission de la construction du Québec), which meant that the Workers in those fields had to be paid by the hour and had to be considered as working under a contract of service. [11]     The Respondent, for his part, called the Appeals Officer of the Canada Revenue Agency as a witness so that she would explain the basis of her conclusion that the Workers were Sage's employees rather than independent contractors. ... I am therefore not in a position to determine which of the versions of the facts given by Lemieux is correct, and, for that reason, I cannot accept this testimony before the Court as credible evidence. [16]     The evidence brought by the Respondent shows that he believed that the Appellant's Workers on the farm building construction sites were subject to the same conditions of employment as the Workers in the residential and commercial fields and that, since the Appellant considered that the Workers in those fields held insurable employment under a contract of service, the same must be true of the Workers on the farm sites. ...