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Having considered the evidence in its totality, that is, the course of the appellant's farming operation from the date of its inception to the date of hearing of this appeal and the able submissions made by both counsel, I am of the opinion that the appellant's chief source of income was a combination of income from his farm and from the Medical Arts Laboratory Ltd as another source of income and that the restrictive provisions of section 13 of the Act do not apply. 18 Accordingly the appeal is allowed. ...

24 THE CHAIRMAN: That is correct. 25 MR BLUMENFELD: And where we were also required to pay a bank loan in that agreement as well, which the wife had, would that be considered a periodic payment? ...

Unlike the situation with respect to prejudgment interest, the plaintiff cannot be considered to have delayed in seeking satisfaction of judgment since the day it was delivered. ...

The proper approach must be a functional one, and the scheme must be considered as a whole, taking into account the intent of the legislation, its object and spirit and what it actually accomplishes (cf. ...

The third test, called the balance of convenience, is a determination of which of the two parties will suffer the greater harm from the grant or refusal of an interlocutory injunction, pending a decision on the merits. 14 The issue before me is a procedural question, not so serious a question affecting public interest as, for example, that considered in Metropolitan Stores. ...

The amount of $37,277 is considered by the Minister as being income from a business or from a venture in the nature of trade. 3 The issue to be determined by the Board, of course, is whether the $37,277 is taxable income or non-taxable damages for loss of potential income. 4 The appellant company was represented at the hearing by Mr Ernest W Kitzul, its president and principal shareholder. ...

</p>] and supports the conclusion that the definition of capital loss in subsection 248(1) and section 39 excludes a BIL with the result that a BIL has no bearing on the calculation of the CDA. 7 The Respondent's position is that a BIL is a capital loss and therefore must be considered in the calculation of the Appellant's CDA (defined by subsection 89(1) of the Act). ...

</p>] In the light of the jurisprudence of the last two decades dealing with the interpretation of statutes, and taxing statutes in particular, these decisions cannot be considered authoritative today. 12 The ambiguity in the English text is resolved by reference to the French version of the Act. ...

Analysis 9 Subsection 118.3(1) of the Act, which provides for the tax credit for individuals with a severe impairment as well as the conditions for its application, reads as follows: 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) 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, 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 × $4,118 where A is the appropriate percentage for the year. 10 One must refer to paragraph 118.4 of the Act to understand the meaning of a severe and prolonged impairment that markedly restricts an individual's ability to perform a basic activity of daily living as well as the meaning of basic activities of daily living: 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 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. 11 If, with the aid of appropriate medication, the appellant, who suffers from a mental illness, can carry on the basic activities of living which, in her case, are perceiving, thinking and remembering, she is not entitled to the tax credit. 12 The Minister of National Revenue (the “Minister”) is entitled, according to subsection 118.3(4) of the Act, to obtain the advice of the Department of Health and Welfare on the attending physician's certificate. 118.3(4) The Minister may obtain the advice of the Department of National Health and Welfare as to whether an individual in respect of whom an amount has been claimed under subsection (1) or (2) has a severe and prolonged impairment, the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted, and any person referred to in subsection (1) or (2) shall, on request in writing by that Department for information with respect to an individual's impairment and its effects on the individual, provide the information so requested. 13 The onus is on the appellant and her agent to prove that, even with medication, the appellant cannot carry on the activities of perceiving, thinking and remembering. 14 If, through her agent, the appellant does not answer the Department of Health's questionnaire or does not ask the attending physician to answer it, the Court could conclude that the appellant did not answer the Department of Health's questions because she could not establish that she cannot perceive, think and remember even with the aid of appropriate medication. 15 I believe it would have been preferable that the appellant's agent act on the Department of Health's questionnaire. ...

R. [(1977), [1978] 1 S.C.R. 480 (S.C.C.)] the Supreme Court of Canada cited the known tests: profit and losses from previous years, the taxpayer's training, his business planning and the venture's ability to show a profit. 28 The factors to be considered differ with the nature and size of the business. ...