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Hausmann was a social security pension within the meaning of the treaty appears not to have been considered. [17] I start with the Income Tax Act. ...

Gähwiler considered entering into a variety of financial relationships with Mr. ...

I am further satisfied that the corporation, by reason of the foregoing, should be considered as having sold (or exchanged for parts) those vehicles with the result that the amount of $18,894 should have been included in the corporation's gross income. ...

His evidence was clear that these factors were considered when Revenue Canada was devising the proper formula for the assessment of tips. [9]        Counsel for the Respondent was clearly correct when he cited the various sections of the Income Tax Act (the Act) which say that it is the duty of the taxpayer to keep records, to establish and report to Revenue Canada what their income was in the year under appeal. ...

In conclusion, I am of the opinion that each of the three Appellants was employed by the Daycare for the periods in question and that their respective contracts of employment were real and genuine. [24] I would add, however, that in the case of Jackie I considered it to be a complete fiction that she was laid off and rehired over the summers of 1992 and 1993. ...

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. ...

What matters is that the person be a regular minister of the religious denomination. [19] The meaning of “regular minister” was considered in depth in Walsh v. ...

Having considered both submissions my decision is as follows: [7]            In respect to this Bill of Costs, fees were claimed in the amount of $1,100.00 and disbursements in the amount of $18,775.21 for a total of $19,875.21. ...

I doubt Parliament considered such a scenario but merely assumed that a person without any income should be available to look after the children involved in the relationship. ...

As well, with respect to utilities, property taxes and heating that were assessed to the Appellant, D’Aoust, there is simply no evidence before me to demonstrate that any amount other than the amount assessed should be considered. ...