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The only concern is whether subsection 118(5) applies and this will be determined on the basis of whether or not John can be considered as being required to make support payments ...

The predecessor to the CRA considered the expenses to be personal, "a dream to make money with gold... there was no commercial activity". ...

And the definition of photograph "includes photo-lithograph and any work expressed by any process analogous to photography". [25]     Thus any original photographs, or digitally enhanced photographs, drawings or logos, which are a large part of the Website, should be considered artistic work. [26]     The definition of "compilation" is also instructive, as it may extend the meaning of "artistic work" by including: (a)         a work resulting from the selection or arrangement of literary, dramatic, musical or artistic works or of parts thereof, or (b)         a work resulting from the selection or arrangement of data; [27]     While the definition of an artistic work and other aforementioned definitions provide that a broad scope of works may be the subject of copyright, the Section 5 requirement, that the work be original acts to limit this scope. [28]     Until recently there was much debate over what constituted originality. ...

(e. 2)         such portion of the lesser of (i)             the premiums payable by the taxpayer under a life insurance policy (other than an annuity contract) in respect of the year, where                 (A) an interest in the policy is assigned to a restricted financial institution in the course of a borrowing from the institution,                 (B) the interest payable in respect of the borrowing is or would, but for subsections 18(2) and (3.1) and sections 21 and 28, be deductible in computing the taxpayer's income for the year, and                 (C) the assignment referred to in clause (A) is required by the institution as collateral for the borrowing and (ii)            the next cost of pure insurance in respect of the year, as determined in accordance with the regulations, in respect of the interest in the policy referred to in clause (i)(A), as can reasonably be considered to relate to the amount owing from time to time during the year by the taxpayer to the institution under the borrowing; [3]            The Minister submits that as an interest in the life insurance policy was not assigned to a restricted financial institution in the course of borrowing and the assignment was not required by the institution as a collateral for the borrowing; the Appellant is not entitled to deduct life insurance premiums pursuant to paragraph 20(1)(e.2) of the Act. [4]            The Appellant represented himself and was the only witness. ...

(NS) 254 also considered the fact that the tariff was inadequate due to the complexity of the case. ...

That amount is considered as covering normal expenses for the person's welfare, such as food, housing and other expenses. ...

ANALYSIS [12]          Was the Appellant carrying on a business in the 1997 and 1998 taxation years I have considered the testimony of Mr. ...

No. 46, the Supreme Court of Canada recently considered the applicable test for determining whether a taxpayer has a source of income from a business for the purposes of section 9 of the Income Tax Act (the " Act "). ...

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. ...

He did not apply the same logic to this expense as the one he applied to the corporation's income, as appears from the excerpt from his testimony cited above. [18]     All things considered, I cannot accept the appellant's explanations regarding the $47,068.80 deduction. ...