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Rather, the Tax Court considered and weighed all the evidence before it. ...

When the true character of the relief sought in this case is considered, the request for payment of the refund is an attempt to short-circuit the recourse mechanisms established by Parliament. ...

Human Concern also submits that the Tax Court should have considered principles similar to rules of natural justice and decline to enforce the suspension before a determination has been made as to whether the suspension should be upheld. [9] In our view, Human Concern has not raised any error that would warrant this Court’s intervention. ...

Again the issue was whether the fact that the sums received were exclusively for the maintenance of the children deprived the recipient of the discretion that was necessary in order for these payments to be considered as allowances within the meaning of subsection 56(12) of the Act, [1] and consequently should not be included in the custodial former spouse’s income under paragraphs 56(1)(/?) ...

Finally, it is clear that the terms of the transitional provision, whether the English or the French version is considered, do not have the restrictive character the appellant is seeking to give them. ...

In arriving at the reassessments dated May 15, 1997 for the 1993, 1994 and 1995 taxation years the Minister took into account inter alia the following facts: (a) the appellant is retired; (b) in 1992 the appellant inherited the family home at 3550 Route Saint-Léonard in Shipshaw on her husband’s death; (c) on October 9, 1992 the appellant disposed of the family home to Daniel Bouchard for $33,370; (d) after disposing of the family home the appellant held a balance of sale in the amount of $33,370, which bore interest at an annual rate of 14.5%; (e) in December 1995 Daniel Bouchard sold the property to Benoît Girard and Nadia Touzin for $27,000; (f) in return for the sum of $20,000 the appellant agreed to give Daniel Bouchard a final release for the balance of sale encumbering the property, the amount of which at the time of the sale was $30,856.22; (g) at the time of his death the appellant’s husband owed a finance company an amount on a loan the purpose of which the Minister never learned; (h) the appellant negotiated a credit line with a banking institution in order to repay her deceased husband’s debt; (i) in calculating the appellant’s income, the interest she paid on her credit line was claimed against interest received on the balance of sale on the family home for the 1993 and 1994 taxation years under ‘‘Other income”: 1993 1994 interest on the balance of sale 4,638.08 4,530.47 less: interest on credit line 2,679.41 1,892.56 “Other income” 1,958.67 2,637.91 (j) for the 1995 taxation year the appellant, under “Professional income”, reported a loss of $9,227.91 established by the following calculation: 1995 interest on the balance of sale 4,044.61 less: interest on credit line 2,416.30 bad debts 10,856.22 13,272.52 net loss from profession 9,227.91 (k) the interest paid by the appellant on the credit line is not deductible since it does not result from a loan for the purpose of producing income; (1) the appellant’s ordinary business is not the lending of money; (m) the appellant’s claim in connection with the disposal of the family home is considered to be included in personal-use property; (n) in the Minister’s opinion any capital loss suffered in respect of personal-use property is nil. ...

Consequently clause D was to be considered to be of no effect and subparagraph 118(1)(b)(ii) must be read as if clause D had not been enacted. ...

Jurisprudence (L-92/R4480/T0/BT0) test_marked_paragraph_end (4470) 1.092 0936_1141_1273 The approach to the disability tax credit has recently been considered by the Federal Court of Appeal in Johnston v. ...

The Application, including a fresh risk assessment, is to be considered by a different officer based only on the material submitted by the Applicant to immigration authorities to date. ...

He properly considered the factors which were to be applied. In the exercise of my overriding discretion by reason that the question involved is vital to the final issue of the case, I also conclude that the appeal should be dismissed for want of prosecution. ...