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(ee)          No examinations have been commenced with respect to the issues present in the Colborne Income Tax and GST Appeals, nor were those issues considered in preparing the Lists of Documents that have already been completed. ...

The year does not appear, but it may be considered that it was 2001. That letter is addressed to Gaétan Hallé, Complaints Office, Revenu Québec, and requests a meeting for the purpose of making representations. ...

[10]     The courts have considered similar or comparable situations on a number of occasions. ...

I have considered the amounts that were disallowed and would be at issue in the appeal. [11]          For all of these reasons, the application for extension of time is allowed.            ...

The Minister also considered the amount as income for purposes of the age credit, and the credit was reduced from $5,276 to $305 ...

Analysis   [9]               The definition of the term "eligible individual" in section 122.6 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) and its amendments, was for the relevant period as follows:   "eligible individual" in respect of a qualified dependant at any time means a person who at that time   (a) resides with the qualified dependant,   (b)  is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant,   (c)  is resident in Canada or, where the person is the cohabiting spouse or common-law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year,   (d)  is not described in paragraph 149(1)(a) or 149(1)(b), and   (e)  is, or whose cohabiting spouse or common-law partner is, a Canadian citizen or a person who   (i)             is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act,   (ii)           is a temporary resident within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada throughout the 18 month period preceding that time, or   (iii)          is a protected person within the meaning of the Immigration and Refugee Protection Act,   (iv)         was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulations made under the Immigration Act,   and for the purposes of this definition,   (f)  where the qualified dependant resides with the dependant's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent,   (g)  the presumption referred to in paragraph 122.6 eligible individual (f) does not apply in prescribed circumstances, and   (h)  prescribed factors shall be considered in determining what constitutes care and upbringing ...

  [7]               Paragraph 60(b) permits the deduction of a support amount and reads as follows:   Section 60: Other deductions          There may be deducted in computing a taxpayer’s income for a taxation year such of the following amounts as are applicable…   (b)        the total of all amounts each of which is an amount determined by the     formula A – (B + C) where   A    is the total of all amounts each of which is a support amount paid after 1996 and before the end of the year by the taxpayer to a particular person, where the taxpayer and the particular person were living separate and apart at the time the amount was paid,   B     is the total of all amounts each of which is a child support amount that became payable by the taxpayer to the particular person under an agreement or order on or after its commencement day and before the end of the year in respect of a period that began on or after its commencement day, and   C    is the total of all amounts each of which is a support amount paid by the taxpayer to the particular person after 1996 and deductible in computing the taxpayer's income for a preceding taxation year;   [8]               Since the payments were made directly to the appellant's daughter, the application of subsection 60.1(1) of the Act, which reads as follows, must be considered:   Section 60.1: Support   (1)   For the purposes of paragraph 60(b) and subsection 118(5), where an order or agreement, or any variation thereof, provides for the payment of an amount by a taxpayer to a person or for the benefit of the person, children in the person's custody or both the person and those children, the amount or any part thereof   (a) when payable, is deemed to be payable to and receivable by that person; and   (b) when paid, is deemed to have been paid to and received by that person ...

The factors from the often cited Wiebe Door decision, control, chance of profit, risk of loss, and ownership of tools, should be among the factors considered. ...

Vincent’s employment and a reserve for it to be considered “situated on a reserve” under that provision and thereby, tax exempt under paragraph 81(1)(a) of the Income Tax Act ...

As he considered such living accommodations to be unsuitable for his daughter, Mr.   ...