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As your election was not received by the due date of September 12, 2001, it is not considered as valid and no adjustment will be made to your return for this reason. ...

MacAvoy considered all Mr. Okell's activities outside Waterproofing as one business. ...

" […]   The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk he takes, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task ...

The criteria that the Minister of National Revenue submits that the Appellant does not meet includes: (i) the gross income from the farming business of the Appellant never exceeded his income from his other sources; and (ii) he was never engaged in farming on a regular and continuous basis. [2]      Subsection 110.6(1) reads in part: 110.6(1)            For the purposes of this section, "qualified farm property" of an individual... at any particular time means a property owned at that time by the individual... that is (a)         real property that was used by             (i)          the individual... in the course of carrying on the business of farming in Canada and, for the purpose of this paragraph, property will not be considered to have been used in the course of carrying on the business of farming in Canada unless (vi)        the property... was owned by a person who was the individual,... throughout the period of at least 24 months immediately preceding that time and (A)        in at least 2 years while the property was so owned the gross revenue of such a person,... from the farming business carried in Canada in which the property was principally used and in which such a person... was actively engaged on a regular and continuous basis exceeded the income of the person from all other sources for the year,... [3]      A secondary issue is whether the Appellant was in partnership with his spouse with respect to the sale of the timber and the business of farming. ...

I recently considered subsection 60.1(2) in the appeal of Susan Carmichael (Court file no. 2000‑2091(IT)G – Judgment May 30, 2003). ...

Judge Bowie considered both the Fantini and Hollands cases and found against the Appellants. ...

  [28]     The question of volunteer or unpaid work performed during periods when remuneration is paid to a worker was considered by the Federal Court of Appeal in Théberge v. ...

The information considered might have permitted or justified other conclusions than those formed. ...

  [4]      The Tax Court may intervene and consider the merits of the Minister's decision if one of the following grounds for interference is established: (a) if the Minister acted in bad faith or for an improper purpose or motive; or (b) if she failed to take into account all of the relevant circumstances, as expressly required by subparagraphs 3(2)(c)(ii) or (iii); or (c) the Minister considered an irrelevant factor. [2]   [5]      In making her decision in accordance with paragraph 5(3)(b) of the Act, the Minister relied on the following facts which she assumed to be true:   a)     The Appellant [Mrs.  ...

The Queen, 2001 DTC 3716, Bowman A.C.J. considered the old scheme and the new scheme of child support payments and stated: [8]         Under what I may describe as the old régime (pre May 1997) spouses making payments to separated or ex spouses for the support of children could deduct those payments and the recipient had to include them in income. ...