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In other words the Appellant believed that he was obliged to continue to pay the payments required by the Separation Agreement and the payments required by the Divorce Judgment. [18]     Counsel for the Respondent argued that the Definition Agreement would constitute an amendment and therefore the Support Payments that were made by the Appellant were not Support Payments within the meaning of section 60.1 of the Income Tax Act (the " Act "). [19]     I have carefully considered the documents that were filed with the Court and the evidence presented to the Court and I have concluded that the Definition Agreement document dated the 4th day of October 2000 (Exhibit R-1, Tab 3) did not constitute a new or varied Separation Agreement. ...

Kip Campbell                                           $50.00 For the services of counsel             For preparation of the Notice of Appeal            $225.00             For preparation of hearing                                 $300.00             For conducting the hearing                                $900.00 (2 half days)                                                                                 $7,368.00 [11]     I have carefully reviewed and considered the Appellant's Motion Record and the Respondent's Motion Record and I have concluded that the Appellant should be awarded costs determined as follows: For Expert Witness Fees:         Anthony Laws, M.D ...

If the appellant consulted her accountant, we can at least infer from that fact, since she asked the question, that she might have considered it possible that she was subject to the GST.  ...

I have considered this position and have concluded that the correspondence of August 10, 2001, was not a notice requiring a response by way of a Notice of Objection, but was simply part of the April assessment, which indicated the GST credit answer would subsequently be provided to Mr. ...

In my view, the venture was not undertaken in a sufficiently commercial manner to be considered a source of income in those years. ...

ANALYSIS [10]     The Minister included the amount of $24,050.00 in the Appellant's income for the 2000 taxation year because she concluded that the Appellant was engaged in an "adventure in the nature of trade" when he sold the logs in 2000. [11]     The term "adventure in the nature of trade" has frequently been considered by Canadian Courts. ...

In reassessing the appellant, the Minister considered that the appellant had used the employer's vehicle more than the appellant had stated. ...

The result of these sections, as applied to the facts in this matter, indicated that the parties were related and would be considered as not dealing with each other at arm's length. ...

However, he claims that those returns were not considered and that his bank accounts were seized in July 2001 ...

Paragraph 56(1)(v) of the Act reads as follows: 56: Amounts to be included in income for year- (1) Without restricting the generality of section 3, there shall be included in computing the income of a taxpayer for a taxation year, (v)    Worker's compensation- compensation received under an employees' or workers' compensation law of Canada or a province in respect of an injury, a disability or death; (emphasis added) 15     The concept of the receipt of an amount and the relevant taxation year has already been considered by the courts; I am referring, inter alia, to Vegso v. ...