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A subsidiary argument advanced by the Appellant is that if Heritage can be considered as having paid the Appellant's debt, which the Appellant denies, Heritage had no authority to do so with the result the act was illegal and nul. [18]     On balance and considering all of the evidence I find that there was no benefit conferred by Heritage on the Appellant and thus there is no taxable benefit under section 15(1) of the Act. [19]     Consequently the appeal is allowed with costs, if any.        ...

.; (admitted) with correction   (b)        The Appellant kept no record of the use of the vehicle; (admitted)   (c)        During the taxation years at issue, the Company made available to the Appellant disposal a Ford F‑350 purchased on April 19, 1999, for $46,585; (admitted)   (d)        The Appellant’s residence is 5 km from the Company’s place of business; (admitted)   (e)        The auditor considered that the Appellant made the journey between his residence and the Company’s place of business twice per day, five days per week 48 weeks per year for a total of 2,400 km per year; (denied)   (f)         The auditor estimated the Appellant’s personal use of the vehicle at 23%; (neither denied nor admitted)   (g)        The reasonable standby charge for the Appellant came to $10,566 for the 2000 taxation year and $11,077 for the 2001 taxation year ...

Each has an opposing interest and of course are not considered to be expert or independent witnesses. [12]     The Appellant's accountant had made an extraordinary effort to obtain invoices and other proof of payments. ...

In my view the auditor did the best he could in the circumstances and, if anything, was generous in allowing the expenses he did. [12]     In conclusion, all matters considered, I find that the Minister's reassessments were reasonable, correct and in accordance with the Act and sound accounting principles for the calculation of profits and losses from a business. ...

In addition, the confidential character of taxpayer information that may need to be disclosed in order for an intervener to intervene effectively must be considered in weighing the conditions to be met. ...

But an expenditure incurred in recovering an amount owing under a pre-existing right is a "current" expense and may therefore be deducted. 18       Conversely, the expenses incurred by the payer of support (either to prevent it from being established or increased, or to decrease or terminate it) cannot be considered to have been incurred for the purpose of earning income, and the courts have never recognized any right to the deduction of these expenditures (see, for example, Bayer, supra). [...] 30       As Judge Bowie noted in Sabour, supra, this is the treatment that the Minister has advocated and applied for more than 40 years. ...

If that more detailed status is considered a personal characteristic (which I have found it is not), is such status an analogous ground? ...

The material submitted was considered, and the reassessments of tax for the two years in issue were confirmed by CCRA on March 12, 2004. ...

It is not clear to me that this transaction, which does not appear to have been effected through a dealer in securities, was considered or taken into account in making the assessments. ...

It is true that the Workers worked for the Appellant's business, but under an agreement that considered them to be self-employed. ...