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  [29]     The Federal Court of Appeal considered a similar situation in Rockwood v. ...

In the Respondent's view then, the Appellant cannot deduct child support under paragraph 60(b) of the Act. [11]     The Respondent further argued that even if the November 27, 1998 agreement need not be considered, the Appellant did not prove that he had paid his ex-wife $18,920 in the year 2000. ...

Also, the payments made by the Appellant under these two Assignments to the Executive Director of Social Services must be considered to have been made to his former spouse since they were made pursuant to her consent and direction. ...

It is difficult to see how the claim could be made that such employee was not enriched or did not receive a benefit as a result of the payment or reimbursement of expenses that have traditionally been considered personal or living expenses, and thus, essentially consumer expenditures.                                                                           ...

Sexton J.A. did not deal with the elaborate operational infrastructure of Precision Gutters since that was considered to have been a separate business whose breadth and level of responsibility and financial connection with the end user was distinct from the business aspect of the installation process- in the narrow sense- as it applied to the installers ...

. ® 1992        Navimex considered that the fees resulting from the consulting contract, the validity of which was upheld by the Superior Court of Quebec, were business income. ® 1995        The appellant sold the parking lot that he owns personally and that is leased to Navimex for its operations; at the same time, he sold his shares in Navimex. ® 1998        Lamarre Proulx J.T.C.C., writing for the Tax Court of Canada, found that the consulting contract that was to generate fees of $150,000 was a sham intended to decrease the proceeds of disposition of the shares to $100,000; following this Tax Court of Canada decision, the proceeds of disposition of the shares became $250,000 and a reassessment concerning the appellant was made. ®                Neither the 1991 Quebec Superior Court decision nor the Tax Court of Canada decision was appealed from; the findings of these decisions have therefore become permanent and cannot be ignored. [7]      The appellant claimed that the $150,000 originally determined and described as consulting fees was taxed twice, a first time as business income and a second time as a capital gain. ...

Carey should not be considered spouses and, therefore, she is not caught by the rules bringing support payments into income. [6]      The Respondent, while acknowledging there appear to be cases going both ways in the Tax Court of Canada, argues that the correct line of cases to be followed are Hunter v. ...

The retrospective operation of subsection 177(1.2) must therefore be considered. [41]     Subsection 26(2) of the amending legislation provides that the new enactment, but for two exceptions, "applies to any supply made after April 23, 1996 by a registrant to a recipient on behalf of another person and to any supply made by the registrant to the other person of services relating to the supply to the recipient... ...

My view of his evidence is that he did not deliberately give testimony that he knew to be untruthful, but that much of his evidence was imprecise because he simply did not remember the details of all that he had done in earlier years, and that in those circumstances he chose to cast his evidence in what he considered to be the best light for the Appellant's purposes. ...

This test does not in itself prevent the appellants from being considered employees; it is therefore difficult to draw conclusive evidence on the basis of the ownership of the tools. ...