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In other words the payments should be considered as "pension income" rather than "qualified pension income". ...

Reply to notice of appeal-at all material times the appellant was employed by Correctional Services;-at the request of Correctional Services, the appellant moved from Toronto, Ontario to London, Ontario in 1987;-the appellant sold his residence at 610-45 Carlton Street, Toronto, Ontario in 1987;-during the period of time he was resident in London, Ontario, the appellant rented accommodations; —at the request of Correctional Services, the appellant moved from London, Ontario to Toronto, Ontario in 1990; —in 1990 the appellant purchased a residence at 103-5 Grey stone Walk Drive, Scarborough, Ontario;-in September 1990, the appellant applied to Correctional Services to be considered for a benefit under the ERP; —the ERP was a program made available by Correctional Services to its employees who were relocating at the employer’s request to an area where housing costs exceeded those in the former location to assist such employees to acquire housing in the more expensive area; —the appellant received the benefit from the ERP in July 1991; —the appellant received the ERP benefit by virtue of his office or employment with Correctional Services;-in the alternative, the appellant received the ERP benefit as an allowance for personal or living expenses. ...

After having considered all of the evidence and the submissions of the parties, I have concluded that the appellant has not proven his case by a preponderance of evidence. ...

So long as the children are: (a) In the custody of the wife; AND (b) Either: (i) Under the age of 19 years; OR, (ii) Over the age of 19 years, but under the age of 23 years, and engaged in and maintaining passing grades in a full-time academic or vocational education or training in respect to which there is no remuneration, or prevented by age, infirmity or illness from being so engaged; and (c) Unmarried; (d) Dependent in whole or in part upon the parties hereto for financial support and maintenance, THEN the husband shall pay to the wife in contribution to the maintenance and education of the children the sums as set forth in the Provincial Court of British Columbia Order, Richmond Registry No. 00270 made by His Honour Judge Poole Thursday January 7, 1988, and subsequently varied by Order dated August 10, 1988, and any subsequent variations of the same as may be determined by a Court of competent jurisdiction; (e) The parties agree that in respect to the present arrears in the amount of $3,000 shall be considered paid by the husband and received by the wife for tax purposes as a set-off in respect to the purchase by the wife of the husband's interest in the matrimonial home. ...

The Federal Court of Appeal considered such a situation in the case of Hodson v. ...

As to the amount of $313.38 also described in paragraph 3(b) of the reply, relating to the insurances paid by the company, the taxpayer indicated that these insurances were paid for the purposes of the business and that the amounts could not be considered salary. ...

Every significant surplus over and above this time will be considered as exceptional and will be worked at the express request of the Director of Personnel of Cascades (Jonquiére) Inc., and paid as a fraction of a consultation day. ...

Mueller's actions cannot be considered to be frivolous or vexatious. ...

Jarema took money from his bank by way of withdrawals he did not say why this should not be considered as income. ...

Tiengo had worked as a salaried designer for the said manufacturers, his income would not have been considered as income from property, neither should be the appellant's income. ...