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He added that Moldowan, supra, has been utilized in regular commercial type situations and that the facts of each case will determine whether the activity is to be considered a business activity. [26]     The appeals in question relate to the appellant's activities in 1997 and 1998 in connection with his property. ...

The fact that the Employer agreed to pay for his food, lodging and mileage in respect to this work establishes that the Employer considered it to be so. [10]     In comparison with the foregoing, the French version of subparagraph (6)(a)(i) describes: a) sa pension et son logement, pendant une période donnée: (i) soit sur un chantier particulier qui est un endroit où le travail accompli par lui était un travail de nature temporaire, alors qu'il tenait ailleurs et comme lieu principal de résidence, un établissement domestique autonome:... ...

This being so, such damages can rightly be considered a "retiring allowance" as that term is now defined by subsection 248(1) of the Act. ...

Notwithstanding the absence of a provision corresponding to Rule 3 of the General Rules referred to above, that is a fact to be considered. ...

Although the result was less favourable to the appellants than the proposed settlements, the appellants’ counsel argues that their attempt to promote settlement discussions, and the respondent’s cursory refusal of the offer, should be considered in exercising my discretion as to costs under Rule 147.   ...

When considered in light of his personal relationship with JM and the Appellant’s approach to records keeping, that they did not reduce their financial arrangements to writing or embark on a rigourous repayment schedule is hardly surprising. ...

Analysis   [14]        The Appellant is correct in principle that expenses incurred to enforce a pre‑existing right to child support are considered to be current expenses incurred to earn income from property, thereby qualifying for a deduction under paragraph 18(1)(a) of the Act; Nadeau v. ...

The CRA considered that the beneficial ownership of that property had always remained with the appellants and that the gain on the sale had to be reported in their income ...

  [11]          In Loewen, the Federal Court of Appeal considered the fundamentals of an assessment and the Crown’s obligations in respect of the factual assumptions upon which it was based:   [7]        The basis of any assessment is a matter of historical fact, and does not change. ...

The Appellant claims that the Leased Vehicles were used by the Appellant and Ronald Bailey in carrying out the business activities of the Partnership; d)     the Appellant and Ronald Bailey did not maintain any records with respect to the following: i)                    personal kilometres; ii)                  business kilometres; and iii)                total kilometres driven in the year. e)       some of the amounts claimed as motor vehicle expenses for the Leased Vehicles were for personal use of the Leased Vehicles by the partners and were not business expenses of the Partnership; f)       some of the amounts claimed as motor vehicle expenses were with respect to other personal vehicles that were not used for business activities of the Partnership; g)      some amounts that were claimed as business are motor vehicle expenses that were not incurred in the business activities of the Partnership; h)      no more than 75 percent of the motor vehicle expenses that were incurred by the Partnership could reasonably be considered to have been incurred in the course of the business activities of the Partnership; and i)        motor vehicle expenses of no more than $25,666.00 were incurred for the purposes of the business activities of the Partnership. ...