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On or about March 17 th, 2000, the minister granted the extension of time to present an objection, the Notice of objection being considered file at said date under subsection 303(6) ETA. 6.        ...

It does not adopt so high a degree as a criminal court, even when it is considering a charge of a criminal nature, but still it does require a degree of probability which is commensurate with the occasion. [33]          The only conclusion I can come to is that the Appellant smashed the alarm when he, Wilton and his mother and father were in the stock room to cover up theft that would be considered an outside job rather than an inside job by a person with keys and the code. ...

The question is whether the property was or was not a source of income, as that expression is used in section 3 of the Act, in the two years in question, and that, in turn, depends upon whether it can be considered to be a property that had a reasonable prospect of producing rental income. ...

I have previously considered this question in Gagné v. Canada, [2001] T.C.J. ...

(Footnotes omitted) [6]            It is on that basis that the payment of $40,000 on November 14, 1997, must be considered. ...

.'s approach to the problem in the case above seems very sensible and might be considered in future cases such as this one. ...

Paragraph 56.1(4)(b) provides that, for a payment to be considered a support amount, the payment must be receivable under an order made by a competent tribunal, in accordance with the laws of a province. ...

The Queen, [See Note 2 below] Cullen J. considered the requirements of section 230 and stated as follows: Section 230 of the Act requires taxpayers to keep adequate books and records. ...

It does not mean efforts to provide one's self with subsistence only, as the appellant contemplates, or an activity that creates some revenue, but not a profit, but at which the taxpayer devotes all of his mental and physical energies. [16]          Indeed, in Tonn [3] and Mastri [4] the Federal Court of Appeal considered the personal element of expenses in considering whether the expenses were incurred to produce income from a business or property. ...

For greater certainty, where a person acquires a depreciable property for consideration that can reasonably be considered to include a transfer of property, the portion of the cost to the person of the depreciable property attributable to the transfer shall not exceed the fair market value of the transferred property. [8]            This was enacted evidently following the decision of this court in Zeiben v. ...