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The total relationship between the parties and the combined force of the whole scheme of operations must be considered. ...

Reasons for Judgment Campbell, J.T.C.C. [1] By Notice of Assessment dated August 16, 1999, the Minister of National Revenue assessed the Appellant's income tax return for the 1998 taxation year. [2] The Appellant filed a Notice of Objection dated October 31, 1999. [3] By letter dated November 18, 1999, the Minister advised the Appellant that the Notice of Objection and the Notice of Assessment would be nullified by a Notice of Reassessment dated November 22, 1999, which was not related to the matter under appeal. [4] The Appellant then filed a Notice of Appeal on January 27, 2000 for the 1998 taxation year. [5] By Notice of Reassessment dated February 16, 2000, the Minister reassessed the Appellant's tax return for the 1998 taxation year with respect to an issue not related to the matter under appeal. [6] The Appellant requested that the Court provide the following relief: 1) cancel instalment payments due for 1998 and 1999, 2) deduct interest charged on instalments from the arrears amount, 3) cancel interest on arrears for 1998, 1999 and 2000, 4) apply monies deducted from pension income including Old Age Pension firstly to the arrears, 5) cancel "claw back" of Old Age Pension benefits for 1998, 1999 and 2000. 6) RRSP withdrawals not be considered in assessing instalment payments, 7) remove tax deducted from superannuation so it can be applied directly to arrears, 8) accept cheques totalling $60,000 postdated over a period of time for payment of arrears. [7] The ninth ground of relief relating to arrears reduction in compensation for stress and anxiety was withdrawn by the Appellant. [8] The Appellant requested that I look at some of these issues not only for 1998 but also 1999 and 2000. ...

Erich Klein, Revisor [OFFICIAL ENGLISH TRANSLATION] [1] The extra $250 was to be used to cover the transportation costs. [2] In 2634's financial statements, that corporation's accountant considered the amounts of $27,000 and $17,000 paid by Mr. ...

[subsections 118.3(1) and 118.4(1)] The Court considered itself to be bound by the earlier decision [3] of a different panel of the same Court, which had upheld the conclusion of Lamarre Proulx J. of this Court that "... a certificate from a medical doctor was a prerequisite for obtaining the disability credit created by section 118.3... ...

The judge is not required to demonstrate that he or she knows the law and has considered all aspects of the evidence. ...

REASONS FOR JUDGMENT Dussault, J.T.C.C. [1]      This is an appeal from an assessment for the 1996 taxation year in which the Minister of National Revenue (the "Minister") disallowed the appellant's claim for a tax credit for mental or physical impairment provided for in sections 118.3 and 118.4 of the Income Tax Act (the " Act "). [2]      Paragraphs (a) to (c) of subsection 118.3(1) state that the following conditions must be present to be entitled to the tax credit for mental or physical impairment: (1)    Where                    (a)        an individual has a severe and prolonged mental or physical impairment, (a. 1)      the effects of the impairment are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (a.2)    a medical doctor, or where the impairment is an impairment of sight, a medical doctor or an optometrist, has certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (b)         the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2), and (c)         no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than because of paragraph 118.2(2)(b.1)) for the year by the individual or by any other person,... [3]      In addition, for the purposes of section 118.3 and subsection 118.4(1), paragraphs (a) to (d) of subsection 118.4(1) provide as follows: (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 (i)          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. [4]      The appellant and Dr. ...

She did however testify that there were standard hourly rates and load rates that were respected by lumpers and if she was presented with a claim from a lumper that she considered unreasonable, she would refuse to pay it. ...

" [4]            The following provisions of the Income Tax Act are of immediate relevance: " 118.3: (1) Where (a) an individual has a severe and prolonged mental or physical impairment, (a.1) the effects of the impairment are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (a.2) in the case of (i) a sight impairment, a medical doctor or an optometrist, (ii) a hearing impairment, a medical doctor or an audiologist, (iii) an impairment with respect to an individual's ability in feeding and dressing themself, or in walking, a medical doctor or an occupational therapist, (iv) an impairment with respect to an individual's ability in perceiving, thinking and remembering, a medical doctor or a psychologist, and (v) an impairment not referred to in any of subparagraphs (i) to (iv), a medical doctor has certified in prescribed form that the impairment is a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2), and (c) no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than because of paragraph 118.2(2)(b.1)) 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 is 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 (i) 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. ...

Unlike a business corporation, a partnership is not considered to have a personality separate from that of its partners. ...

Its nature is one of damages paid. [15]     There is considerable jurisprudence on the question of whether a damage payment is of a capital nature (non-deductible) or income/expense nature (deductible) and each case must be decided on its own facts. [16]     In the present case from the Appellant's point of view I do not see how the $26,000.00 could be considered as one of an income or expense nature. ...