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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. ...

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. ...