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Further, it was the responsibility of the appellant to provide to the Board any document which he would have considered more appropriate. ...

Even if one could conclude that a sickness and accident insurance plan existed in R & M Heating Ltd that plan, in my opinion, cannot be considered as a group insurance plan within the meaning of the exception of paragraph 6(1)(a) of the Income Tax Act when there is but one employee involved. ...

In the matter of Arthur E Kruger and Elmer D Bassani v MNR, [1977] CTC 2311; 77 DTC 208, I pointed out the general criteria which I felt provided guidelines for a determination of an issue such as this one, and I quote from page 2321 [215]: In my opinion, to determine a question of the kind posed at this hearing, particularly dealing with the purchase and sale of land and considered against the background just described, requires the following: (a) an examination of the appellants’ personal and business circumstances at the time of acquisition, as such circumstances conflicted with, or complemented, the probable fulfilment of their stated intention; (b) a review of the efforts made and the progress demonstrated toward such stated intention as an objective; (c) a critical consideration of the reasons advanced for the eventual abandonment or the frustration of the stated intention. ...

On May 30, 1974 the appellant filed with the District Taxation Office at Saskatoon an amended Statement of Capital Dispositions for 1972, claiming a capital loss of $6,000 in respect of the said transaction, which apparently was not considered by the respondent at all. ...

Attached to this report is a schedule of sales of similar ranch properties which are considered to be arms-length transactions covering land and Improvements only. ...

As for Maurice Beausoleil, the latter stated that during 1968 and 1969 he was employed by his brother Floyd as a crane operator, but that he was never considered a partner in a partnership. ...

It follows that the full amount of $11,000 is considered a non-taxable capital gain. ...

According to appellant, he thus cannot be considered as a resident. As a consequence, she claims that he was not legally present in Canada in 1973. ...

The municipality advised him officially by letter that it had considered the property across the road as the proper area to be zoned commercial, but it was left to him to make a further application to the municipality with an amended proposal which he does not appear to have proceeded with. ...

Paragraph 8(1)(h) of the said Act reads as follows: 8. (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (h) where the taxpayer, in the year, i) was ordinarily required to carry on the duties of his employment away from his employer’s place of business or in different places, (ii) under the contract of employment was required to pay the travelling expenses incurred by him in the performance of the duties of his office or employment, and (iii) was not in receipt of an allowance for travelling expenses that was, by virtue of subparagraph 6(1)(b)(v), (vi) or (vii), not included in computing his income and did not claim any deduction for the year under paragraph (e), (f) or (9), amounts expended by him in the year for travelling in the course of his employment; In my opinion, the appellant qualifies for this deduction under subparagraph 8(1)(h)(i) of the Income Tax Act, SC 1970-71-72, c 63, as amended, because attendance at court was an essential and important part of his duties as a police officer as set out in The Police Act, and, as such, it should be considered as part of the duties the appellant was ordinarily required to carry on. ...