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)     [42]         The following facts drawn from the evidence point toward the opposite conclusion:   (a)   The appellant’s home office was located in his living room and he considered that this barred him from claiming a home office expense deduction. ...

  [18]            In this sense, for the moment it must be considered that this first remedy is clearly certain to fail ...

This section sets out the process for accepting non-compliant documents.       72. (1) Where a document is submitted for filing, the Administrator shall (a) accept the document for filing; or (b) where the Administrator is of the opinion that the document is not in the form required by these Rules or that other conditions precedent to its filing have not been fulfilled, refer the document without delay to a judge or prothonotary. (2) On receipt of a document referred under paragraph (1)(b), the judge or prothonotary may direct the Administrator to (a) accept or reject the document; or (b) accept the document subject to conditions as to the making of any corrections or the fulfilling of any conditions precedent. (3) A document that is accepted for filing shall be considered to have been filed at the time the document was submitted for filing, unless the Court orders otherwise. 72. (1) Lorsqu'un document est présenté pour dépôt, l'administrateur, selon le cas: a) accepte le document pour dépôt; b) s'il juge qu'il n'est pas en la forme exigée par les présentes règles ou que d'autres conditions préalables au dépôt n'ont pas été remplies, soumet sans tarder le document à un juge ou à un protonotaire. (2) Sur réception du document visé à l'alinéa (1) b), le juge ou le protonotaire peut ordonner à l'administrateur: a) d'accepter ou de refuser le document; b) d'accepter le document à la condition que des corrections y soient apportées ou que les conditions préalables au dépôt soient remplies. (3) Sauf ordonnance contraire de la Cour, le document qui est accepté pour dépôt est réputé avoir été déposé à la date où il a été présenté pour dépôt ...

Thus, the employer based its arguments on elements that were never proven and that, by the deputy minister’s admission, were considered in his decision. ...

Justice Strayer considered in Her Majesty the Queen v. John Shore, [1992] 1 C.T.C. 34, in which the taxpayer, who operated a business similar to the defendant's in this case, was allowed to deduct interest on a second mortgage loan that was used directly to pay for his new residence. ...

However, the Minister's counsel told the Court that the plaintiff's position is anomalous, and that it in fact has other remedies which ought to have been considered. ...

The only question is therefore whether farming, or a combination of farming and some other source of income, comprised the plaintiff's chief source of income. [17]      In order to be considered as a chief source of income, farming must be the taxpayer's major preoccupation, and not merely an auxiliary interest. ...

In this case, the Nova Scotia Court of Appeal considered the common law rule that lay litigants are not entitled to costs unless they are required to indemnify their counsel. ...

Court of Appeal further considered the issue of solicitor and client costs in Fullerton v. ...

I also considered solicitor-client costs in detail. In the result, while I felt, as I say, that there was clear abuse, I was reluctant to award solicitor-client costs, referring to Schmidt v. ...