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Bergh [25]     Based on the testimony of Barbara Goertzen and the other evidence submitted, Hawthorn Park would qualify as an "institution or other place" as referred to in paragraph 118.2(2)(e) of the Act. [26]     In determining whether paragraph 118.2(2)(e) would be applicable I have considered the following Court decisions: 1.        ...

Nerbas considered that Stevie resided with him, whether or not she did, if a Court Order required Stevie to reside with him during a given time. ...

In the reassessment, the Minister allowed only 12.5 percent, partly on the basis of what the Minister considered a reasonable allocation and partly because some of the expenses appeared high and there was no supporting documentation. [24]     The Minister's allocation of 12.5 percent appears to be low but I am not satisfied that Mr. ...

First of all, only a genuine contract of employment can meet the requirements for being characterized as a contract of service; a genuine contract of service must have certain essential components, including the performance of work; that performance must come under the authority of the person paying the remuneration, which remuneration must be based on the quantity and quality of the work done. [20]     In this case, the aspects to be considered lead me to conclude that the Appellant was not in an insurable employment, because his employment does not meet the requirements of a genuine contract of service. ...

No. 721, in which O'Connor, J. considered the hot tub a prescribed device since he believed that it qualified under subparagraph (i) of Regulation 5700 as a device that is designed to assist an individual in walking where the individual has a mobility impairment. ...

I am satisfied that in these circumstances the cost of the subscriptions can only be considered as a current expense since managing the clients' portfolios was directly related to his income earning-activity. [11]     The appeal from the assessment made under the Act for the 2000 taxation year is allowed and the Appellant is entitled to deduct the amount of $4,260.26 in subscription costs. ...

The following is the classic definition of agency found in The Law of Agency: [3] Agency is the relationship that exists between two persons when one, called the agent, is considered in law to represent the other, called the principal, in such a way as to be able affect the principal's legal position in respect of strangers to the relationship by the making of contracts or the disposition of property. ...

Proceedings by the Appellant at the objection level are not considered pleadings before this Court. [20]          I will now deal with the treatment of the 1991 overpayment by the Appellant to B.C. ...

Both the Appellant and his spouse stated that they shared equally in all their property and that they considered themselves equal partners in all of their dealings and I am satisfied that they had a common intention that they would own the Property equally. [27]     Therefore, although the Appellant's spouse never appeared on title, a presumption would arise under the doctrine of resulting trust that she had a beneficial one-half interest in the Property. ...

  [16]    She contends that the Minister correctly interpreted the Act when he considered that all or substantially all of the distance travelled for business purposes meant at least 90 percent of the total number of kilometers and that the percentage for personal use meant at most 10 percent. ...