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The Queen, 83 DTC 5365 where the effect of a deeming provision in a Saskatchewan statute was considered in relation to when an estate became indefeasibly vested. ...

This is why he is seeking to obtain an order extending the time within which he may institute an appeal against the determination by the Minister. [3]            The important dates to be considered in this application are the following. ...

Music which is not "mainstream" today may be so considered tomorrow. ...

The vendor declares that the immovables being sold are immovables mainly and completely occupied for residential purposes, that she has performed no major renovations and has not claimed and will not claim any input tax credit in respect of the purchase of or improvements to the said immovables.... [9]            In analyzing the documents and explanations submitted, the Minister only considered expenditures of approximately $3,500 as being valid; all the other expenses were disallowed on the ground that invoices were either non-existent or incomplete or debatable as to their content, being addressed to the "Almex" company. ...

The vendor, represented by her notary, considered that the tax status of the building should be based on use by the then owner (the vendor); as the vendor did not use the building "primarily as a place of residence", "the whole " thereof could not therefore qualify as a "residential complex" as provided for in paragraph (c) of the definition of "residential complex" found in subsection 123(1) of the Excise Tax Act (ETA). ...

In other words, do the payments meet the requirements established by the Act and the case law to be considered as support (alimony) or periodic payments? ...

The total relationship between the parties and the combined force of the whole scheme of operations must be considered. ...

Reasons for Judgment Campbell, J.T.C.C. [1] By Notice of Assessment dated August 16, 1999, the Minister of National Revenue assessed the Appellant's income tax return for the 1998 taxation year. [2] The Appellant filed a Notice of Objection dated October 31, 1999. [3] By letter dated November 18, 1999, the Minister advised the Appellant that the Notice of Objection and the Notice of Assessment would be nullified by a Notice of Reassessment dated November 22, 1999, which was not related to the matter under appeal. [4] The Appellant then filed a Notice of Appeal on January 27, 2000 for the 1998 taxation year. [5] By Notice of Reassessment dated February 16, 2000, the Minister reassessed the Appellant's tax return for the 1998 taxation year with respect to an issue not related to the matter under appeal. [6] The Appellant requested that the Court provide the following relief: 1) cancel instalment payments due for 1998 and 1999, 2) deduct interest charged on instalments from the arrears amount, 3) cancel interest on arrears for 1998, 1999 and 2000, 4) apply monies deducted from pension income including Old Age Pension firstly to the arrears, 5) cancel "claw back" of Old Age Pension benefits for 1998, 1999 and 2000. 6) RRSP withdrawals not be considered in assessing instalment payments, 7) remove tax deducted from superannuation so it can be applied directly to arrears, 8) accept cheques totalling $60,000 postdated over a period of time for payment of arrears. [7] The ninth ground of relief relating to arrears reduction in compensation for stress and anxiety was withdrawn by the Appellant. [8] The Appellant requested that I look at some of these issues not only for 1998 but also 1999 and 2000. ...

Erich Klein, Revisor [OFFICIAL ENGLISH TRANSLATION] [1] The extra $250 was to be used to cover the transportation costs. [2] In 2634's financial statements, that corporation's accountant considered the amounts of $27,000 and $17,000 paid by Mr. ...

[subsections 118.3(1) and 118.4(1)] The Court considered itself to be bound by the earlier decision [3] of a different panel of the same Court, which had upheld the conclusion of Lamarre Proulx J. of this Court that "... a certificate from a medical doctor was a prerequisite for obtaining the disability credit created by section 118.3... ...