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As part of this review she considered the testimony given, the payroll register, Ms. ...

  [30]     The Court is satisfied that the Minister was correct in concluding that the amounts in question allegedly paid in pursuance of the order of June 18, 2002, in the year 2000 are not considered to have been paid and received thereunder and therefore are not deductible under paragraph 60(b) of the Act ...

M.N.R. [4] [15]     The Federal Court of Appeal considered the definition of "the new work location" in subsection 62(1) of the Act, as that provision applied before 1998, to determine whether the distance between a taxpayer's "old residence and his new work location is not less than 40 kilometres greater than the distance between his new residence and his new work location" should be calculated along a straight line or along the shortest normal route. [16]     I do not believe the Giannakopoulos case is of any assistance in deciding the appeal at bar. ...

Bergh [25]     Based on the testimony of Barbara Goertzen and the other evidence submitted, Hawthorn Park would qualify as an "institution or other place" as referred to in paragraph 118.2(2)(e) of the Act. [26]     In determining whether paragraph 118.2(2)(e) would be applicable I have considered the following Court decisions: 1.        ...

Nerbas considered that Stevie resided with him, whether or not she did, if a Court Order required Stevie to reside with him during a given time. ...

In the reassessment, the Minister allowed only 12.5 percent, partly on the basis of what the Minister considered a reasonable allocation and partly because some of the expenses appeared high and there was no supporting documentation. [24]     The Minister's allocation of 12.5 percent appears to be low but I am not satisfied that Mr. ...

First of all, only a genuine contract of employment can meet the requirements for being characterized as a contract of service; a genuine contract of service must have certain essential components, including the performance of work; that performance must come under the authority of the person paying the remuneration, which remuneration must be based on the quantity and quality of the work done. [20]     In this case, the aspects to be considered lead me to conclude that the Appellant was not in an insurable employment, because his employment does not meet the requirements of a genuine contract of service. ...

No. 721, in which O'Connor, J. considered the hot tub a prescribed device since he believed that it qualified under subparagraph (i) of Regulation 5700 as a device that is designed to assist an individual in walking where the individual has a mobility impairment. ...

I am satisfied that in these circumstances the cost of the subscriptions can only be considered as a current expense since managing the clients' portfolios was directly related to his income earning-activity. [11]     The appeal from the assessment made under the Act for the 2000 taxation year is allowed and the Appellant is entitled to deduct the amount of $4,260.26 in subscription costs. ...

The following is the classic definition of agency found in The Law of Agency: [3] Agency is the relationship that exists between two persons when one, called the agent, is considered in law to represent the other, called the principal, in such a way as to be able affect the principal's legal position in respect of strangers to the relationship by the making of contracts or the disposition of property. ...