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However, as the addition amount of $28,000 per JE#10 does not equal the amount of the final Class 8 balance in Sandhu Family Partners, this addition amount is not considered to be a supportable addition and is therefore disallowed as an addition. $28.000.00 There is a similar statement with respect to Class 10 addition of $16,200. ... However, as the addition amount of $16,200 per JE#10 does not equal the amount of the final Class 8 balance in Sandhu Family Partners, this addition amount is not considered to be a supportable addition and is therefore disallowed as an addition. $16.200.00 His reason for making this statement was that having looked at the records available to him the only evidence he had was the entry and the class. ...

The necessity for the strict rule is understandable when some of the risks of prejudice to the accused from reopening the trial during the third phase are considered. ... However, since the defence did not challenge its admissibility, I have considered it as having been properly accepted in evidence. ...

.), (unreported) where Hannan, J. considered the validity of the seizure pursuant to s. 487 of the Code after a seizure pursuant to s. 231.3 of the Income Tax Act had been made before the release of the Baron decision. ... Lamer, C.J.C. then described three groups of factors to be considered: 1. ...

Subsection 118.4(1) of the Act reads as follows: 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 can 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 (1) 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. ... Counsel for the appellant argued that, even though breathing is not referred to in paragraph 118.4(l)(c) of the Act, it should be considered in the same way as the activities described in that paragraph, for otherwise section 15 of the Canadian Charter of Rights and Freedoms would be violated. ...

(Applicant/Respondent)     Motions considered by Written Representations Before: The Honourable Justice David E. ... AND THE QUEEN   PLACE OF HEARING: N/A DATE OF HEARING: Motions considered by Written Representations REASONS FOR ORDER BY: The Honourable Justice David E. ...

The tax was only on part of his contribution to his RRSP. [3] The Agency accepts that the Appellant had some contribution room. [4] Analysis of the Overpayment Issue [11] A variety of factors are considered in determining the maximum amount that may be contributed to an RRSP in a year. Only one of them matters for the purposes of this appeal. [12] Section 146 of The Income Tax Act (the “Act”) contains a limitation that the contribution cannot exceed 18% of the taxpayer's earned income in the preceding taxation year. [5] [13] If the payment from his employer falls within earned income there is no over-contribution. [14] I will reproduce the relevant portions of the Income Tax Act that need to be considered in the course of the analysis below [6]. [15] Earned income is defined in subsection 146(1) of the Act: “earned income” of a taxpayer for a taxation year means … (a) the taxpayer's income … from (i) … employment, … [16] Subsection 5(1) of the Act provides that: …, a taxpayer's income for a taxation year from … employment is the salary, wages and other remuneration, including gratuities, received by the taxpayer in the year. [17] The Appellant submits that the payment in issue forms part of his remuneration from employment. ...

By letter dated September 9, 1996, the Appellant was granted an extension of time to file a Notice of Objection for the 1994 taxation year and the objection was considered to have been filed on the date of the said letter. 10. ... I)) for the year by the individual or by any other person, for the purposes of computing the tax payable under this Part by the individual for the year, there may be deducted an amount determined by the formula A x $4,118 where A is the appropriate percentage for the year. 118.4 (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 can 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 (1) 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. ...

McDonald, the appellant had only one or few employees and he considered all the operations as being only one business. ... Its income from management services and the commissions received on rentals should therefore be considered as coming from a different source of income than the rentals. ...

(Emphasis added) Subsection 118.4(1) of the Act reads as follows: 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 can 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 (1) perceiving, thinking and remembering, (11) feeding and dressing oneself, (111) 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. ... C.A.), in which it considered what may constitute an inordinate amount of time, particularly as regards feeding oneself, a basic activity of daily living. ...

Although this First Amending Agreement might be considered as a separate contract, the appellant’s work was included in the initial contract between the World Bank and the CIDA by reason of the following language: “In addition, they will establish, implement and follow up a master plan for informatization”. ... In my view, there is simply no basis for the appellant’s claim that the First Amending Agreement of September 17, 1992 is a contract that must be considered separately from the Contribution Agreement of March 28, 1991. ...