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Accordingly, with respect, I do not concur with the finding in the Davis case and I do not accept the submission of Appellants' counsel that consideration was given for the dividends received by them.... [20]          Finally, Judge Bonner of this Court also considered this matter in Ruffolo v. ...

He hired employees when he considered it necessary and set their wages.... ...

The Queen, file 2001-934(IT)I, I summarized 12 principles that I considered useful in cases of this sort. ...

Accordingly, I find the subject payments in 1997 to have been on account of arrears and that they did not lose their character as periodic maintenance payments. [7]            Finally, the Appellant takes the position that the payments cannot be considered as pursuant to the 1977 Order in that they cannot be identified as being the particular payments required under that Order. ...

. $811.00 per month;..... [6]            In his Reasons for Judgment, [3] Marceau J. considered, among other things, the Federal Child Support Guidelines of May 1, 1997, retroactive maintenance, and written argument submitted to him on the tax consequences of his judgment. [7]            The support amount that may be deducted by a taxpayer in computing income in a taxation year is determined by the formula set out in paragraph 60(b) of the Act. ...

The College apparently considered her to be an employee. [22]          At a given time, Ms. ...

Having filed the Notice of Appeal with its Application on October 6 th, 2000, the Applicant considered that the Notice of Appeal had been filed in accordance with the order of December 21 st, 2000 (i.e. prior to February 5 th, 2001). 9.              ...

The Queen, 96 DTC 1159, aff'd 98 DTC 6638, I endeavoured to set out the principles of statutory interpretation that I considered useful in construing words in statutes but none of those principles are of much assistance here. [24]          I revert then to the question: in using "or" in the definition of "adjusted income" did Parliament mean to say "and", or, put differently, is there anything in the context that requires that "or" be conjunctive? ...

I conclude that the appellant genuinely worked for the payer. [15] The next issue to be considered is the effect of the non-arm’s length relationship. ...

This matter has been considered by three different Judges of the Tax Court. ...