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McKee has never required him to make such further payments, cannot change the character of the subject payment as arrears when they were already due and payable as arrears at that time. [4] Argument re Paragraph (b) of the Definition of "Support Amount " [11]          The Appellant's representative argued that Deborah should be considered as a deemed recipient under subsection 60.1(1) of the Act of the subject payment made by the Appellant to Mr. ... Canada, 96 DTC 6131 (F.C.A.). [7] An example of Justice Warren linking the Appellant with Deborah in terms of their support responsibility is when he considered the financial position of two (not three) groups. ...

The Minister considered that amount to be a royalty payment. LEGISLATION [2]            The relevant version of paragraph 37(1)(a) of the Income Tax Act (the " Act ") reads in part as follows: 37. (1) Where a taxpayer carried on a business in Canada in a taxation year and files with the taxpayer's return of income under this Part for the year a prescribed form containing prescribed information, there may be deducted in computing the taxpayer's income from the business for the year such amount as the taxpayer may claim not exceeding the amount, if any, by which the total of (a) the total of all amounts each of which is an expenditure of a current nature made by the taxpayer in the year or in a preceding taxation year ending after 1973 [...] ... Florian's research fund should be considered not as a royalty payment but rather as an expense for scientific research and experimental development incurred for the benefit of the Appellant, and that it is thus covered by paragraph 37(1) (a) of the Act. ...

Her Majesty the Queen, [1999] 2 C.T.C. 2908, another case referred to by Respondent's counsel, this Court considered the doctor's "To whom it may concern" letter which used the word "prescribed" in the context of carpet removal. ... " This section has been judicially considered. There are two lines of cases relied on by Respondent's counsel. ...

The Queen, [1] Judge Sobier considered this question in that case where the Appellant wanted a determination that all taxes owing were or should have been withheld by his employer. ... The Queen, [2] Judge Bowman considered the jurisdiction of this Court with respect to crediting an Appellant for source deductions withheld but not remitted by the employer, and stated at paragraph 14: Even if I had concluded differently it would not have been within the power of this court to declare that in determining the balance owing to the Government of Canada by Mr. ...

The assessor testified that she considered three possible methods of allocation. ... When the income statements are considered it seems very unlikely. In any event, his evidence on the point was both vague and uncorroborated, and I would not rely on it. [22]          The remaining method is to allocate in proportion to the contributions to revenue of the commercial and non-commercial activities. ...

Have you ever considered the fact that, even to film an interior scene, we have to install lighting outside? ... He did so for various reasons, referring in particular to the following: ·             the particular characteristics and requirements of his work; ·             according to him, the Act did not take into account the new reality in the film production industry; ·             the unreasonable and inappropriate nature of the requirements of the Act. [15]          The various grounds cited by the appellant to justify his behaviour may be quite legitimate in his view, but they have no legal merit and may not be considered by this Court, which is essentially bound to follow and apply the provisions of the Act. [16]          In view of the evidence, I must dismiss the appeal. ...

(as he then was) considered what constitutes the operation of a business and concluded that "although originally disputed, it is now accepted that in order to have a 'source of income' the taxpayer must have a profit or a reasonable expectation of profit". ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

Cayer and one of his co-workers put it this way: “ We have considered taking control of this operation and maximizing the liquidation process; however, this alternative would expose us to a loss. ... He considered it important to pay them those amounts just before the Christmas holidays because of the low wages they were earning. ...

Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [12] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ...

Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [15] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ...