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  [24]     The broad scope of subsection 10(1) was recently considered by the Federal Court of Appeal in Insurance Corp. of British Columbia v. ...

Peter Stavrou's sons, Tom and Tim, did the physical labour involving the repair, maintenance and construction of buildings, and Tom's wife, Noula, assisted her husband doing cleaning, painting and other lighter construction work. [4]      In order for rental income to be considered active business income for purposes of the small business deduction, the business must not be a "specified investment business. ...

., a gymnastics session ($320.00), a nasal hygiene cure ($225.40), some kinesitherapeutic mobilization ($40.26) and a pedicure ($48.90). [23]     Unfortunately for the appellant, these expenses cannot be considered medical expenses within the meaning of paragraph 118.2(2)(a) of the ITA, even though the care greatly improved his physical condition. [24]     Paragraph 118.4(2)(a) refers us to the laws of the province of Quebec. ...

There simply is no basis to say that different treatment under these sections of the Act is based on some personal characteristic of the person receiving the service and incurring the expense. [9]      Province of residence (even if it were considered the basis of differentiation) is not an enumerated ground under section 15, nor is there any basis to consider it an analogous ground to those enumerated. ...

The payor bid on the same work for the subsequent period, which began in 2001, but its bid was not considered because of an error with respect to the deposit that was to accompany it. [8]      The appellant operated two sawmills. ...

In my opinion, the Minister should have considered all the particular details of the situation before making a judgment, which was apparently not done. ...

  [7]      Despite all his efforts, none of the projects on which the Appellant worked was carried out, for various reasons for which he was not considered responsible ...

The loan was interest-bearing, and the taxpayer (as a shareholder of DSM) was entitled to dividends.... [6]      Reference was also made to a number of other cases in which interest-free loans were considered. ...

  [11]    Finally, the most important factor considered by the Minister, in my opinion, is the significant increase in salary in 2002 for performing the same duties. ...

The Appellant's justification of the claim was that as his wife and children worked for him, they were entitled to something that might be considered analogous to an annual office party, and this was it. ...