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Subsection 118.4(1) reads as follows: (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ... The reports. of the two psychiatrists must be considered. Dr. Hillel described his condition as follows: This is to certify that the subject has been under my care since March 4, 1982 for a bipolar affective disorder. ...

Irving, a Collection Officer for the Minister, can be considered a “federal board, commission or other tribunal”. ... Irving fits into the definition under Section 2 does not mean that all of his statements can be considered as decisions subject to judicial review. ...

Counsel for the Appellant considered paragraph 125(7)(c) and noted that it contained the expression “income from property”. ... Judge Bowman considered the meaning of “principal purpose” in Prosperous Investments Ltd. v. ...

This case also considered the broad language of section 6(1)(b). Sheppard D.J. said, at page 516 (D.T.C. 6336):... ... Subsection 20(14) Although subsection 20(14) was not referred to at the hearing of this appeal I have considered its potential application to the Appellant. ...

It is true that he performed more of the duties and an additional amount to be considered for the granting of security for bonding but that all these services were for the benefit of the company and as before and were not for the taxpayer. The money he received was in recompense for complying of these duties, additional as they were and would be considered to be either a bonus or increase in salary from the company. ...

As the amendments referred to above were therefore considered by the parties to be disallowed on this basis that matter is not in issue before us and we must address the principles invoked by the motions judge. ... If there is any legitimate reason to object to any such withdrawal it may be addressed in the same proceeding where other types of amendments are considered. ...

The question should be considered whether the definition in subsection 62(3) of the Act is exhaustive. ... If there is a reasonable doubt as to whether the words “reasonably be considered” can include a method other than that recognized by Revenue, this doubt should be resolved in favour of the taxpayer. ...

., a dependant) suffering from a behavioral problem arising out of a mental or physical impairment or suffering from a learning disability, including dyslexia, who attends a school that specializes in the care and training of persons who have the same type of problem or disability is considered to qualify under paragraph 118.2(2)(e), and the expenses paid for the patient are qualifying medical expenses even though some part of the expenses could be construed as being tuition fees (see Rannelli v. ... Fees paid for a stop-smoking course or program are not considered to qualify as medical expenses under paragraph 118.2(2)(e) unless, in an exceptional case, such a course or program is part of a patient’s medical treatment that is required because of a serious health deterioration problem and that is both prescribed and monitored by a medical practitioner. 33. ...

In any event, we can find no reversible error in his characterization of the acts of the Crown’s agents in illegally seizing and re-seizing the respondent’s material when they are all considered together. ... I would like specifically to underscore the words of the Tax Court Judge, with which I fully agree, to the effect that this type of extreme remedy must not be considered to be an automatic one, being reserved only for cases of serious violations where other remedies are insufficient. ...

It is important to bear in mind that the factors to be considered in determining what constitutes care and upbringing of a qualified dependant are enumerated in section 6302 of the Income Tax Regulations. ... Nevertheless, having regard to the whole of the evidence, and bearing in mind the factors to be considered in determining what constitutes care and upbringing that are set out in section 6302 of the Income Tax Regulations, I have concluded that the appellant was the parent of the three children who at the relevant time primarily fulfilled the responsibility for their care and upbringing. ...