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It seems clear from the evidence of most of the witnesses that they considered they had a primary duty to their own children to provide them with a Christian education in a separate Christian school and that obligation has been discharged by the payments to the Jarvis School. ...

When all the facts revealed in evidence are considered together, it is apparent that in 1977 the appellant’s connection with Canada was tenuous. ...

She also presents her husband’s income as “income from self-employment”. 3.09 In filing her own 1976 income tax return, the appellant considered the amount of $7,055.87 as death benefit and did not include it in her income. 3.10 By assessment dated August 2,1977, the respondent included the said amount in the appellant’s income. 3.11 On October 7, 1977, the appellant filed a notice of objection. 3.12 On March 28,1978, the respondent issued a notice of reassessment by which it confirmed the inclusion in the appellant’s income of the amount of $7,055.87. 3.13 On June 20, 1978, the appellant lodged a notice of appeal before the Tax Review Board. 4. ...

In Gladys (Geraldine) Evans v MNR, [1960] CTC 69; 60 DTC 1047, (a case to which neither counsel referred) the Supreme Court of Canada considered the question whether legal fees spent by a taxpayer in an attempt to establish an entitlement to an annual income for life were deductible. ...

In that case, my learned colleague Mr Tremblay found that Gaston C Payette did not have suitable training in female psychology to succeed in publishing books on the subject and considered that the very expectation of profit was unreasonable. ...

In the Gagnon case cited above, the former Exchequer Court considered as taxable as income from employment an amount received by the appellant, a civil servant, for a suggestion that was estimated to have saved another department of the Government $2,175 in the preparation of census figures. ...

The respondent cited the case of Mr C v MNR, 2 Tax ABC 6; 50 DTC 206, in which a judge who had presided on a Royal Commission was paid in honorarium of $15,000 which he considered as a gift because he was prohibited by section 38 of the Judges Act, RSC 1927, c 105, from receiving extra renumeration for his services. ...

Counsel for the respondent submitted to the Board a number of cases to be considered as relating to appellant’s situation and the following cases, in particular, would appear to be most relevant: The Queen v E L Lavers, [1978] CTC 341; 78 DTC 6230; L A Kreiger v MNR, [1979] CTC 2283; 79 DTC 269; The Queen v E E Diemert, [1976] CTC 301; 76 DTC 6187; Robert Guay v MNR, [1970] Tax ABC 1201; 70 DTC 1781. ...

Indeed, in a business sense, an allowance for depreciation of the property also could be made, in addition to the elements of expense already considered. ...

Findings The appellant, in his evidence, sought to establish a system of transactions whereby he would be considered a money-lender. ...