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As discussed subsequently, the transfer of legal ownership of an equitable interest in real property may be considered a sale of real property. ...

I doubt Parliament considered such a scenario but merely assumed that a person without any income should be available to look after the children involved in the relationship. ...

(c) list is exhaustive and no other activity shall be considered as a basic activity of daily living. 19 Section 118.4(1)(c)(ii) mentions “feeding and dressing oneself”. ...

Accordingly, it does not exclude any other income which is considered to be derived from property within the meaning of the Act. ...

I have also considered the overall reasonableness of the reassessments in my determination of whether to allow these appeals. [32] I did consider these principles in assessing the evidence adduced at the hearing of these appeals and, for the foregoing reasons, I find that no credible evidence was adduced at the hearing to support Ms. ...

The Queen (2008 TCC 124), it would be improper for the Respondent to parse the Minister’s assumptions of fact and not disclose those that the Respondent considered irrelevant. ...

The arguments raised therein had been considered and rejected numerous times by this Court for the simple reason that they are nonsensical gibberish and completely without merit. [15] The Appellant did not rely on those arguments to file his return, but rather raised them as a defence when he was reassessed to deny the charitable donations he had claimed. [16] It would have been a waste of judicial resources and an abuse of this Court’s process to allow the appeal to continue based on the issues raised in the notice of appeal and the answer. [17] Accordingly, by order dated February 10, 2023, I struck the notice of appeal and answer in their entirety and gave the Appellant until April 14, 2023 to file a written argument which explained why I should grant him leave to amend the notice of appeal. ...

As such, the Appellant does not qualify for the rebate. [31] Of course, the above analysis does not consider the Appellant’s argument concerning the role that the trust agreement between itself and Satish, Adarsh and Vidushi should play as part of the analysis. [32] The Federal Court of Appeal, in the Cheema [1] case has considered an argument very similar to the one put forth by the Appellant dealing with the use of trusts. ...

(a) 2015 [13] The Minister issued a Notice of Assessment dated February 12, 2016, for the Applicant’s failure to remit CPP contributions and EI premiums for 2015. [14] A letter from the CPP/EI Appeals Division dated July 12, 2022, indicates that: The CRA considered the online objection filed by Mr. ...

[16] In this appeal, the parties agree that if there is an income source, it is a business (not property). [18] Where the activity: (a) appears to be clearly commercial, (b) contains no personal or hobby element, and (c) the evidence is consistent with the view that the activity is conducted for profit, then a source of income exists for the purposes of the Act. [17] However, where the activity could be considered a personal pursuit, then one must ask if the activity is being carried on in a sufficiently commercial manner so as to be a source of income. [18] [19] When determining whether a taxpayer is carrying on the activity in a sufficiently commercial manner, the non-exhaustive list of objective factors include: (1) profit and loss experience in past years, (2) the taxpayer’s training, (3) the taxpayer’s intended course of action, and (4) the capability of the activity to show a profit. [19] The factors will vary depending on the nature and extent of the activity. [20] This determination is not an evaluation of the taxpayer’s business acumen but, rather, the commercial nature of the activity in question. [21] [20] The question of whether a business exists is separate from the deductibility of expenses. [22] In order to be deductible against business income, the expense must be incurred for the purpose of gaining or producing income from the business. [23] It will not be deductible against business income if it is a personal or living expense [24] or if it is unreasonable in the circumstances. [25] VI. ...