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Driedger, Construction of Statutes, 2nd ed. 1983, at page 87: Today there is only one principle or approach, namely, the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament. [19]     I have carefully considered the evidence before me and the argument by the Appellant and Counsel for the Crown. ...

Burgess’ record through the Period is that he drove or not when he chose; he allowed McPherson to drive which was illegal and jeopardized Bronco and Preston; he created problems with Bronco; and he falsely used the “Nexxt Transportation Group LP” which was a fiction, was not a registered partnership, and falsely portrayed his business status to third parties for what he considered to be his benefit ...

I'm of the view that the appellant has made a prima facie case that the $4,000 was not connected to his business and the respondent has let no evidence to show any reason that the amount should be considered as business income. ...

However, as the Respondent noted in the Reply to the Notice of Appeal, the aggregate of all amounts in issue is less than $50,000, and therefore, the proceedings should be considered Class A proceedings, not Class B proceedings.    ...

"support amount" means an amount payable or receivable as an allowance on a periodic basis for the maintenance of the recipient, children of the recipient or both the recipient and children of the recipient, if the recipient has discretion as to the use of the amount, and             (a)         the recipient is the spouse or common-law partner or former spouse or common-law partner of the payer, the recipient and payer are living separate and apart because of the breakdown of their marriage or common-law partnership and the amount is receivable under an order of a competent tribunal or under a written agreement; or             (b)         the payer is a natural parent of a child of the recipient and the amount is receivable under an order made by a competent tribunal in accordance with the laws of a province. [3]      The law is therefore clear that, unless the support is identified in the Separation Agreement as being solely for the spouse, it will be considered a child support amount and therefore not deductible. ...

I’ve considered all the evidence presented, most particularly the evidence of Mr. ...

For the purposes of paragraph (h) of the definition “eligible individual” in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant:   (a) the supervision of the daily activities and needs of the qualified dependant; (b) the maintenance of a secure environment in which the qualified dependant resides; Ross went back and forth between his parents who had an “equal shared custody” Order of the Court dated December 18, 2003 (Exhibit A-1, Item A). ...

  [12]     If a review of these relevant factors, in light of the evidence, provides no clear result, then a review of the parties’ intention must be considered by the Court and therefore evidence respecting intention may have assisted ...

The tax status of each of the two properties created under subsection 136(2) would need to be considered separately. ...

  [3]      The appellant disagreed with this determination, as it considered that Ms.  ...