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(b)            the Appellant claimed $2,560.06 as a Homeopathic medical expense (the "Homeopathic expenses"); (c)            the Homeopathic expenses were not purchased for use by the Appellant as prescribed by a medical practitioner or dentist and as recorded by a pharmacist; and (d)            the Homeopathic expenses were not considered medical expenses; (e)            the income tax return for the 1998 Taxation Year was required to be filed on April 30, 1999; (f)             the federal tax payable by the Appellant for the 1998 Taxation Year which was unpaid on April 30, 1999 amounted to $442.56 (the "Excess"); and (g)            prescribed interest on the Excess from May 1, 1999 to the date of the reassessment amounts to $53.90. [4]            The Appellant through her agent and husband, James W. ...

While these added value to, and ultimately resulted in a work capable of ownership, hence property, the services themselves were not capable of ownership and therefore should not be considered property. ...

In the two appeals, the problem is essentially the same: the Minister added to Garage's income $15,400 in unreported income and considered that same amount as an appropriation of funds taxable in the hands of Jenney Côté under subsection 15(1) of the Income Tax Act (the Act). [2]     The assessments at issue resulted from the work of one of the Minister's auditors who discovered deposited in Jenney Côté's personal account certain amounts concerning which she was not given a satisfactory explanation. ...

The only other provision to be considered is paragraph 5700(i) of the Regulations. [21]          By no stretch of the imagination can this Court conclude that the hot tub was such a device. ...

With respect to the “special circumstances of the employment” or “benefit concept” considered in Folster v. ...

When can two persons be considered as living in a conjugal relationship? ...

Domestic funds were never considered separate, but were 'pooled' and the payment of any domestic bills was completed out of convenience from each other's bank accounts. ...

She was never reimbursed for anything although she considered it possible if she had asked. ...

He invites me then to reduce the expenses that I considered unreasonable, and he started by suggesting I disallow the CCA on the truck. ...

The Queen, 98 DTC 1190, Judge Rip of this Court said that for the purposes of determining whether the sum received by a taxpayer is a retiring allowance, the words "in respect of" in subsection 248(1) "direct that a broad scope of inclusion be considered as to what constitutes a sufficient connection between the loss of employment and the amounts received". ...