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It was alleged that the heating system, which consisted of a large grill coming up from the furnace and situated in the centre of the house only, would have to be changed at considerable cost before alterations to the building could be considered. ... There was an agreement between the parties that the fair market value of the property on December 31, 1971, was $19,500 should the transaction be considered in the nature of capital. ... The property was considered by the appellant as a good site for a townhouse. ...

—Should the shareholders’ loan accounts be considered at all as a credit in making any assessment? —Should the $8,285 (considered to be the cost of the share) have been charged to the company surplus rather than to the shareholders’ accounts? ... —Should the company gain (if any) be considered as only the increase in value between 1967 and 1973? ...

Facts In 1973 the appellant, who was at that time married under the regime of community of property, sold certain properties to Overnite Express, and the respondent considered this to be a business transaction. ...

In essence there was no evidence: (1) that the parents had received any funds from the appellant; (2) there was no evidence that the parents were dependent upon the appellant by reason of mental or physical infirmity; (3) it appeared to the Presiding Member that the operation of a two-acre farm by the appellant’s parents seemed to indicate that they certainly were not in dire economic circumstances although the appellant indicated that the economic circumstance of his parents did not compare to Canada which, of course, in this case cannot be considered. ...

Furthermore, the amounts added by the respondent to each appellant, namely: (1) in 1974, $5,593; (2) in 1975, $19,901; (3) in 1976, $8,250; all are explained by: (1) the existence of cash money at the beginning of the period, namely the sale of the residence for $35,000, and the savings that both appellants had made on a certain period of time; (2) by the real estate transactions that could be considered as producing capital gain; (3) the nature of the amount of $9,930 as being money belonging to a third party; (4) the overstated personal and living expenses of $4,000; (5) the increase in the appellants’ assets by the physical work provided by Mr Henderson when he built his five cottages; this tremendous value of work is not taxable. ...

There is nothing in what he said this morning, including his recent marriage, which can be considered as having any bearing or any import on the filing of the application and I believe that it would be doing a wrong service to professionals to give them the idea that so long as they advise the Board that there was some mistake in their operation that the application would automatically be granted. ...

Although a taxpayer’s declared intention at the time of acquiring the land is certainly to be considered, so must the taxpayer’s actions either before or after the acquisition be taken into account in attempting to determine the nature of the transaction. ...

B) Mrs Diana Kapel maintain and provides (sic) for our daughter, Claudine Kapel. 4) Should any of the above conditions be changed, this agreement will become null and void, and a new agreement will have to be reached taking into consideration the new circumstances. 5) Should I predecease Mrs Diana Kapel, this agreement will be automatically cancelled, and in no time will my estate be bound by this agreement. 6) This agreement will be considered legal unless the Court of Law decides otherwise. ...

The relevant sections of the Income Tax Act to be considered here are paragraphs 109(1)(d) and (e) and subsection 252(1) which read as follows: (1) For the purpose of computing the taxable income of an individual for a taxation year, there may be deducted from his income for the year such of the following amounts as are applicable: (d) for each child or grandchild of the individual who, during the year, was wholly dependent upon him for support and was (i) under 21 years of age, (ii) 21 years of age or over and dependent by reason of mental or physical infirmity, or (iii) 21 years of age or over and in full-time attendance at a school or university, (e) for each niece or nephew of the individual or his spouse, who, during the year, resided in Canada, was wholly dependent upon the individual for support and was a person described in subparagraph (d)(i), (ii) or (iii), if, during the year, (i) the mother of the niece or nephew, as the case may be, was living apart from, and was separated pursuant to a divorce, judicial separation or written separation agreement from, her husband or former husband and was not in receipt of any amount as alimony or other allowance payable on a periodic basis for the maintenance of the niece or nephew, (ii) the father of the niece or nephew, as the case may be, was physically or mentally infirm, or (iii) the father of the niece or nephew, as the case may be, was deceased and the mother was not remarried. an amount equal to, (iv) if the niece or nephew has not attained the age of 16 years before the end of the year, $300 less Zz of the amount, if any, by which the income for the year of the niece or nephew, as the case may be, exceeds $1,100, and (v) in any other case, $550 less the amount, if any, by which the income for the year of the niece or nephew, as the case may be, exceeds $1,150; From the evidence before me I find that the appellant’s niece was under the age of 21 years; that during the relevant year she resided in Canada; and that she was wholly-dependent upon the appellant for support. ...

As for the mortgage payments, it is well established now, especially since the decision in Attorney-General of Canada v Weaver, [1975] CTC 646; 75 DTC 5462, that such payments can in no way whatsoever be considered as alimony payments. ...