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We did not depreciate the capital asset, since this was not considered a part of the rent component. ... The Respondent states in the alternative that as an election in prescribed form was not filed with the Appellant’s Income Tax Return for the 1983 taxation year the Property could not be considered to be the Appellant’s principal residence for the 1983 taxation year by virtue of subparagraph 54(g)(iii) of the Act. ... The problem in this appeal comes down to whether in the circumstances, the entire property could be and should be considered as the “principal residence" (the position now adopted by the taxpayer) or whether only that portion (approximately one-third) regularly and continuously occupied by the appellant's wife and occasionally by the appellant. ...

Such portion of (a) the amount, if any, by which the aggregate of the taxable capital gains of a trust for a taxation year exceeds the aggregate of (i) its allowable capital losses for the year, and (ii) the amount, if any, deductible under paragraph 111(1)(b) from its income of the year as (b) may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the amount that, by virtue of subsection (13) or (14) or section 105, as the case may be, was included in computing the income for the taxation year of a particular beneficiary under the trust who is resident in Canada, and (c) was not designated by the trust in respect of any other beneficiary thereunder, shall, if so designated by the trust in respect of the particular beneficiary in the return of its income for the year under this Part, be deemed, for the purposes of sections 3 and 111, to be a taxable capital gain for the year of the particular beneficiary from the disposition of capital property. 4.02 Cases at Law The following cases at law were referred to the Court: 1. ... An amount is not considered to be payable in a taxation year, unless (a) it is paid in the year, or (b) the person to whom it is payable is entitled in the year to enforce payment thereof. ... The amounts required to be included in computing the income of a beneficiary for a taxation year under subsections 104(13) and 105(2) are considered to have been earned by the beneficiary on the last day of the taxation year of the trust and are thus in respect of the taxation year or years of the trust which ended in the taxation year of the beneficiary. ...

If there is no such reasonable expectation, the farm losses must be considered to be “personal or living expenses”, and therefore cannot be deducted under paragraph 18(1)(h). ... The respondent, on the other hand, was of the view that subsection 31(1) did not apply to the appellant, and considered his farming activities a hobby, denying him the deduction for the full loss. 4.03.2 The appellant submitted that with reference to the three years in question, the evidence showed that the break-even point had been reached. ... The appellant argued that it was the book loss, and not the loss for tax purposes, that should be considered in determining whether there was a reasonable expectation of profit. ...

Mr Justice Pigeon dismissed the appeal with respect to unjust enrichment, but he found that the trial judge ought to have considered the claim of nullity and to have decided that that issue could not properly be heard without the impleading of the eventual purchaser of the land. ... As such the principles enunciated in Bowen and Pont Viau must be considered in the context of very broad statutory authority. ... The fact that the error has been committed by a representative or agent rather than by the taxpayer is but another circumstance to be considered. ...

One can read the following provisions: 9.01 Any teacher holding a Nova Scotia Teacher Certificate as issued by the Minister of Education for the Province of Nova Scotia and who has been in the employ of the Board for three (3) consecutive years, including the year of application, may apply for Sabbatical Leave. 9.02 Sabbatical Leave shall be considered continuous service with the Board and all benefits such as salary increments, and cumulative sick leave shall be in effect during the Sabbatical year. 9.03 Sabbatical Leave shall be granted to a teacher for study or other professional development. ... Considering the provisions of the said agreement quoted above, the Court states that sabbatical leave must be “considered continuous service” with the Municipal School Board of Inverness County (9.02) and “such Sabbatical Leave shall be related to the work for which the teacher is responsible” (9.03). ... Moreover, if the teacher fails to fulfill his part of the sabbatical leave agreement “the sum of all money received during the Sabbatical Leave shall be returned to the Board” (9.06). 4.03.4 Whereas the said agreement is the law between the parties; whereas the appellant’s work during the sabbatical leave must be considered as the work for his employer, the Municipal School Board of Inverness County; whereas there is no dispute about the quantum of the travelling expenses, the Court concludes that the appellant “was ordinarily required to carry on the duties of his employment away from his employer’s place of business or in different places” during the year 1980; and, whereas the requirements of subparagraphs 8(l)(h)(ii) and (iii) are also fulfilled the appeal must be allowed. 5. ...

He considered as income the $50 per night, given by the company, as equivalent to an hotel room. ... What the appellant considers as income, is normal hotel expenses reimbursed by the company. 4.03.3 The other problem is whether the expenses incurred on the yacht, such as entertainment, can be considered as expenses within the meaning of paragraph 18(1)(a) quoted above. ... All those expenses must be considered as personal expenses within the meaning of paragraphs 18(l)(h) and (1) quoted above. ...

Counsel also referred to Interpretation Bulletin IT-145R which reads: Once the fish are caught and transported to a fish processing plant or cannery, any activities carried out to prepare the fish for market, such as filleting, shelling, icing, canning, freezing, smoking, salting, cooking, and pickling are considered to be processing activities. ... The issue was whether in the context of the taxpayer’s business certain activities could be considered as processing or manufacturing of goods. ... They were not designed for that purpose and indeed are considered and sold by the manufacturer as unloaders and not processors. ...

Verdun considered it unreasonable to travel from Elmira to Wellesley at suppertime to have his meal at home and then have to return in the evening to Elmira. ... With respect to the Corporation: (1) Furniture, fixtures and leasehold improvements: In each of the taxation years, 1989, 1990 and 1991, the Minister disallowed the full amount claimed as an expense, considered the expenditures as on account of capital and allowed capital cost allowance. ... It follows they cannot be considered a shareholder benefit under subsection 15(1) of the Act. ...

Judge Bowman doubted that the disk containing the program or the hard copy could be considered to be a structure. ... As to the point of whether there is at least an arguable case that the judgment appealed from was wrong, I have looked at the whole judgment and considered the argument of the Appellant. ... In relation to the general procedure case, as I have reviewed, this Court has considered the criteria, whether to extend time, and I find that the criteria have not been met, and on that basis the request for an extension of time to appeal is dismissed. ...

In making this reassessment for the 1994 taxation year, the Minister relied, inter alia, on the following facts: (a) on November 9, 1994, and July 4, 1995, as part of a review program for the 1994 taxation year, the Minister requested the appellant to provide an original medical certificate (T2201) so that his application for a non- refundable disability tax credit could be considered; (b) since the appellant did not respond to the Minister’s requests, the Minister issued a notice of reassessment dated October 2, 1995, denying the appellant the $719.61 non-refundable disability tax credit. ... Conclusion I therefore conclude that because of his mental disorder, Roger Roussel is unable to resume his work as an administrative specialist with the MEQ [Ministère de I’Education of Quebec], Having regard as well to the chronic nature of his illness and his guarded prognosis, I am of the opinion that Roger Roussel should be considered totally and permanently disabled. ... The Minister may obtain the advice of the Department of National Health and Welfare as to whether an individual in respect of whom an amount has been claimed under subsection (1) or (2) has a severe and prolonged impairment, the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted, and any person referred to in subsection (1) or (2) shall, on request in writing by that Department for information with respect to an individual’s impairment and its effects on the individual, provide the information so requested. 118.4: Nature of impairment. (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ...