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Because the Appellants considered these Responses to be generally limited and incomplete, this Motion has been brought for:   1.                  ...   [12]     The Federal Court of Appeal considered the function of particulars in Gulf Canada Ltd. v. ...

Hershfield   Appearances:   Counsel for the Appellant: Gavin Laird   Counsel for the Respondent: Selena Sit  ____________________________________________________________________   ORDER           Having heard the Appellant’s motion to have the Respondent’s Reply to the Notice of Appeal struck on the basis that it discloses no reasonable grounds for opposing the appeal pursuant to Tax Court of Canada Rules (General Procedure), Rule 58(1)(b);             And having heard and considered the oral and written submissions of the counsel for the parties;             IT IS ORDERED THAT:   1.                  ... Considerations for allowing amendments to pleadings have been considered by this Court and have not been necessarily altered by the introduction of subsection 152(9). [15]   [48]     The leading authority on whether or not an amendment should be allowed to save a defective pleading is Sweet. [16] In that case Justice Décary set out considerations for allowing amendments that have, as noted above, become known as the Sweet Factors. ...

  [107]   The terms “all” or “substantially all” of the use in the course of gaining or producing income was considered by Associate Chief Justice Bowman in  Pronovost v. ...   [114]   Unlike the situation considered by the Court in Séguin, supra, there was personal use and they had no personal vehicles ...

From the beginning, his salary was considered to be commissioned income ... Argument of the Respondent   [95]          Counsel said that the tax statute must be strictly considered when dealing with a claim for expenses. ...

A roadway will be considered for regravelling when it exhibits any of the following characteristics:  …   Issue   [9]               Are the gravelling activities of the Appellants the supply of a service of repairing or maintaining roads? ... [12]          It has become complicated for a variety of reasons: first, because the provisions of the Excise Tax Act that are in play (sections 21 and 21.1) were not directed at the unique position of the gravel activities of municipalities being considered a supply to the Province; second, because Mr. ...

  [21]          In scholarly literature, authors have considered the concept of a right of "direction or control" and its flip side, the "relationship of subordination". ... During his testimony, the payor indicated that he considered Mr. Beaucaire's availability when planning his business trips. ...

Accordingly the third condition is not met. [31]   Conclusion   [83]          For these reasons, I have concluded that the Minister was correct in concluding that the individual living part of Berwick cannot be considered as a “health care facility”. ... I also do not need to deal with the remainder of the Respondent’s argument and do not need to express a view thereon, but would note that while provincial legislation is not determinative, it may be considered in helping ascertain the meaning of the terms. ...

Her Majesty the Queen [9] said:   [18]      … Secondly, the expense being considered, in context, is a “medical” one incurred “for the care or the care and training” of a “patient” not for the expense incurred for “training” alone – including developing essential cognitive skills in slow learners or even mentally handicapped children. …   [14]          It is clear that paragraph 118.2(2) (e) has been interpreted to mean a payment in the context of a medical expense – education is not enough, hence tuition for education is not enough. ... Lang, on the other hand, argued that it follows that the teachers at a private school are to be considered private teachers. ...

Where under this section an amount in respect of a taxation year (other than an amount or portion thereof that can reasonably be considered to arise from the operation of section 122.5, 122.61 or 126.1) is refunded or repaid to a taxpayer or applied to another liability of the taxpayer, the Minister shall pay or apply interest on it at the prescribed rate for the period beginning on the day that is the latest of                   (a) where the taxpayer is an individual, the day that is 45 days after the individual 's balance-due day for the year,  . . .   ...   [30]          If this interpretation that I have adopted were to be considered ill‑founded and if the restrictive interpretation adopted by the courts when applying the Latin expression were to be adhered to, as  counsel for LRD claimed it should, then it could be said, in my view, that the modification suggested by the respondent would indeed go to the very substance of the provision, as Dubé J. put it in Ketz. ...

(Emphasis added)   [53]          I agree with the Appellant’s contention that family law concepts and principles should not play any part when section 160 is being considered and this is particularly so in light of the comments in the Yates decision. ... By the Appellant’s own admission, Anderson should not therefore be considered given that merging provincial legislation and matrimonial property principles with section 160 is not encouraged according to the jurisprudence. ...