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The Queen, 88 DTC 6397, that when different parts of the same building are permanently used for what are considered to be two different purposes, the most important factor in determining the purpose for which the building is primarily used is the amount of space in the building that is used for each one of those two purposes. [12]     In the present case, two units of the three-storey complex are used for the purpose of earning rental income. ...

The Minister added these amounts based on what he considered to be unexplained bank deposits to the Appellant's account. ...

Having considered the testimony of the Appellant and his brother, and the documents submitted herein, I will allow the appeal on the basis that the Appellant will be required to establish the amounts transferred from his father’s bank account to his account at the Vancity Savings Credit Union (“Vancity”). ...

The Minister of Revenue of Canada ("the Minister") included the Settlement Amount in computing the Appellant's income for the 2003 taxation year, and considered it a retiring allowance. ...

It is clear that the Minister considered them and analysed them, eventually rejecting them for the reasons clearly detailed by counsel for the Respondent in his arguments. ...

Without reproducing all those excerpts, suffice it to say that the fundamental issue is whether the expense considered created a capital property different from the property replaced. ...

Davies’ second argument was based on Interpretation Bulletin 396R dated May 29, 1984 and, in particular, a portion of paragraph 12 thereof which states:   This position arises from the fact that a liability for damages is considered to originate on the date on which an injury occurred and there is therefore an amount owing to, or belonging to, the injured party from that date. ...

and for the purposes of this definition,   (f)        where a qualified dependant resides with the dependant's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent,   (g)        the presumption referred to in paragraph (f) does not apply in prescribed circumstances, and   (h)        prescribed factors shall be considered in determining what constitutes care and upbringing;   [4]      In this particular case there is no dispute that the Appellant is the female parent of the child in question. ...

However in that case the delay in cashing the cheques was several months and was only one of several factors considered by the Court including the fact that the employee in that case was paid twice the amount of the best paid of the other employees. ...

  [12]    The appeals officer for the Canada Revenue Agency testified that in making a determination that the employment was not insurable, she considered that the wages paid to Nellie Parsons were less than the amount that would have been paid in an arm's length relationship. ...