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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. ...

It it is established that it was not substantially complete because the taxpayer disclosed only those amounts or areas of fraud of which he thought the Department would become aware or would accept as being complete, the disclosure will not be considered as voluntary but rather as a definite attempt to further deceive the Department, and the disclosure will be subject to the imposition of a penalty or prosecution as the circumstances warrant. [1] Even if paragraph 41 was binding on the Minister counsel points out that the plaintiff has taken himself out of the beneficial provisions of the paragraph since it admits in the statement of claim that its own chief executive officer failed to make a total disclosure. ...

The appellant, Yarmon and Tankoos considered the possibility of acquiring this land and erecting thereon a multistorey parking garage with shops on the ground level as that appeared to be the best use of that property for their purpose. ...