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Gambling winnings cannot be considered income from a source pursuant to subsection 3(a) of the Act. ...

The living expenses plus any increase, or minus any decrease, in the net worth is adjusted to take account of any amounts of a non-income nature received during the year, and the result is considered to be the taxpayer's income for the year. ...

In some respects, the appellant could be considered to be an outside director. ...

In the original Moldowan decision, these factors were enumerated as follows: The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after capital cost allowance. ...

Having considered both submissions my decision is as follows: 7 In respect to this Bill of Costs, fees were claimed in the amount of $1,100.00 and disbursements in the amount of $18,775.21 for a total of $19,875.21. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. 15 There is no question that the profit and loss experience from the appellant's activities, both in publishing as an author or a potential marketer of films in past years lead to losses on a continuous basis since 1978. ...

In arriving at these reassessments the Minister considered inter alia the following facts: (a) during the taxation year at issue the appellant was a shareholder in C. ...

As well, with respect to utilities, property taxes and heating that were assessed to the Appellant, D'Aoust, there is simply no evidence before me to demonstrate that any amount other than the amount assessed should be considered. ...

Kainth considered that he had the knowledge to manage and rent property in Canada. 3 Mr. ...

Subsection 118.4(1) provides: For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual's ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ...