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(f)        where all or substantially all of the non-resident person's income for the year is included in computing the non-resident person's taxable income earned in Canada for the year, such of the other deductions permitted for the purpose of computing taxable income as may reasonably be considered wholly applicable. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

At paragraph 18, the Federal Court of Appeal said: 18         Conversely, the expenses incurred by the payer of support (either to prevent it from being established or increased, or to decrease or terminate it) cannot be considered to have been incurred for the purpose of earning income, and the courts have never recognized any right to the deduction of these expenditures (see, for example, Bayer, supra). [7]      The reasoning is that while the recipient of support payments may be incurring the cost of receiving income, the same cannot be said of the payor. [8]      Mr. ...

But unfortunately Mr Miconi has been unable to satisfy this Court that the assessments are in error except to the extent that Revenue Canada has considered Mr Miconi the owner of both properties. ...

The plaintiff received a notice of reassessment, dated March 18, 1988, for the taxation year 1985 indicating that the money lent out by Allstate was considered to be funds or property of Meridian Seed Farm Ltd. that was appropriated to a taxpayer in that year and which, by virtue of paragraph 15(1)(b) of the Income Tax Act, should have been included in computing his income. ...

Another argument must be considered. There is another category in class 10, other than paragraph 10(0), within which the plaintiff's equipment might arguably be categorized: paragraph 10(h). ...

The Minister considered that: (a)         the Appellant was not in attendance at a university outside of Canada in a course leading to a degree and therefore not entitled to the tuition credit; and (b)         the Appellant was not enrolled in a qualifying educational program as a full-time student at a designated educational institution and therefore not entitled to the education tax credit. 5.          ...

McDowell only if the cessation of HMS’s business was considered to be temporary sometime after December 31, 2006. ...

  [7]               The relevant provisions from the Income Tax Act (the Act) are:   12. (1) Income inclusions-- There shall be included in computing the income of a taxpayer for a taxation year as income from a business or property such of the following amounts as are applicable:   (m) benefits from trusts-- any amount required by subdivision k or subsection 132.1(1) to be included in computing the taxpayer's income for the year, … 104. (13) Income of beneficiary-- There shall be included in computing the income for a particular taxation year of a beneficiary under a trust such of the following amounts as are applicable: (a) in the case of a trust (other than a trust referred to in paragraph (a) of the definition "trust" in subsection 108(1)), such part of the amount that, but for subsections (6) and (12), would be the trust's income for the trust's taxation year that ended in the particular year as became payable in the trust's year to the beneficiary; … 104. (21) Taxable capital gains-- Such portion of the net taxable capital gains of a trust for a taxation year throughout which it was resident in Canada as (a) may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the amount that, by virtue of subsection (13) or (14) or section 105, as the case may be, was included in computing the income for the taxation year of (i) a particular beneficiary under the trust, if the trust is a mutual fund trust, or (ii) a particular beneficiary under the trust who is resident in Canada, if the trust is not a mutual fund trust, and (b) was not designated by the trust in respect of any other beneficiary under the trust, shall, if so designated by the trust in respect of the particular beneficiary in the return of its income for the year under this Part, be deemed, for the purposes of sections 3 and 111, except as they apply for the purpose of section 110.6, and subject to paragraph 132(5.1)(b), to be a taxable capital gain for the year of the particular beneficiary from the disposition by that beneficiary of capital property ...

Marie”. 4 During the hearing of these appeals, I indicated that I considered this case to be indistinguishable in principle from Fish v. ...