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For the period relevant to this appeal, subsection 127(8) read as follows: 127(8) Investment tax credit of partnership-- Where, in a particular taxation year of a taxpayer who is a member of a partnership, an amount would, if the partnership were a person and its fiscal period were its taxation year, be determined in respect of the partnership under paragraph (a), (b) or (e.1) of the definition "investment tax credit" in subsection (9), if paragraph (a) of that definition were read without reference to subparagraph (iii) thereof, for its taxation year ending in that particular taxation year, the portion of that amount that may be reasonably be considered to be the taxpayer's share thereof shall be added in computing the investment tax credit of the taxpayer at the end of that particular taxation year.        127(8) Crédit d'impôt à l'investissement d'une société de personnes-- Lorsque, dans une année d'imposition donnée d'un contribuable associé d'une société, un montant serait déterminé à l'égard de la socité, si celle-ci était une personne et si son exercice financier correspondait à son année d'imposition, en vertu de l'alinéa a)-- abstraction faite du sous-alinéa a)(iii)-- ou de alinéa b) ou e.1) de la définition de « credit d'impot à l'investissement » au paragraphe (9), pour son année d'imposition se terminant dans l'année donnée, la partie de ce montant qu'il est raisonnable de considérer comme la part du contribuable doit etre ajoutée dans le calcul du credit d'impot à l'investissement du contribuable à la fin de l'année donnée. [6]                  Paragraphs (a), (b) and (e.1) of the definition of investment tax credit in subsection 127(9), like paragraph (e), are components of the formula that are added in arriving at the amount of a taxpayer's investment tax credit. ... (e.1) the total of all amounts each of which is the specified percentage of that part of a repayment made by the taxpayer in the year or in any of the 10 taxation years immediately preceding or the 3 taxation years immediately following the year that can reasonably be considered to be a repayment of government assistance, non-government assistance or a contract payment that reduced (i) the capital cost to the taxpayer of a property under paragraph (11.1)(b), (ii) the amount of a qualified expenditure incurred by the taxpayer under paragraph (11.1)(c) for taxation years that began before 1996, (iii) the prescribed proxy amount of the taxpayer under paragraph (11.1)(f) for taxation years that began before 1996, or (iv) a qualified expenditure incurred by the taxpayer under any of subsections (18) to (20),... ... Secondly, the appellant submits that the Allcolour decision is incorrect on the basis that, for a Canadian-controlled private corporation, subsection 127(8) should be considered subordinate to the provision for the enhanced investment tax credit in subsection 127(10.1). [9]                 In my analysis the appeal cannot succeed on either ground as subsection 127(8) is determinative of the issue. ...

Rinfret, C.J. in the Mahaffy case said in part: "The occupation of Members of Provincial Legislative Councils and Assemblies is neither a trade nor a business. ‘ ‘ On the hearing of this appeal, counsel for the Minister took a further objection that neither the income nor the expenses arising out of the Portland operation could be considered in arriving at the appellant’s income, relying on the wording of Section 139(1) (az) which reads: (az) a taxpayer’s income from a business, employment, property or other source of income or from sources in a particular place means the taxpayer’s income computed in accordance with this Act on the assumption that he had during the taxation year no income except from that source or those sources of income and was entitled to no deductions except those related to that source or those sources; Counsel argued that the Portland operation had to be considered separate and apart from the British Columbia operations. ... If, on the other hand, the merchant’s business was that of the sale of produce and he should operate a truck farm for the purposes of obtaining supplies for his business, presumably these businesses would be considered to be related, within the meaning of the subsection. ...

Paragraph 129(4)(a) of the Income Tax Act at the relevant times read as follows: (a) “Canadian investment income” of a corporation for a taxation year means the amount, if any, by which the aggregate of (i) the amount, if any, by which the aggregate of such of the corporation’s taxable capital gains for the year from dispositions of property as may reasonably be considered to be income from sources in Canada exceeds the aggregate of such of the corporation’s allowable capital losses for the year from dispositions of property as may reasonably be considered to be losses from sources in Canada, (ii) all amounts each of which is the corporation’s income for the year (other than exempt income or any dividend the amount of which was deductible under section 112 from its income for the year) from a source in Canada that is a property, determined, for greater certainty, after deducting all outlays and expenses deductible in computing the corporation’s income for the year to the extent that they may reasonably be regarded as having been made or incurred for the purpose of earning the income from that property, (iii) all amounts each of which is the corporation’s income for the year (other than exempt income) from a source in Canada that is a business other than an active business, determined, for greater certainty, after deducting all outlays and expenses deductible in computing the corporation’s income for the year to the extent that they may reasonably be regarded as having been made or incurred for the purpose of earning the income from that business, exceeds the aggregate of amounts each of which is a loss of the corporation for the year from a source in Canada that is a property or business other than an active business; and The six items or sources of income in issue here which Supreme Theatres Limited submit qualify as “Canadian investment income” within the meaning of paragraph 129(4)(a) of the Act are: 1972 1973 1. ... Rent from the lease of a portion of the Birchcliff Theatre parking lot to a Christmas tree vendor 250 $12,235 $10,870 Less expenses 1,406 843 NET TOTAL (admitted) $10,769 $10,027 Whether or not these certain amounts of income from these six sources or from any of them are in any of the categories above referred to are now considered. ...

  [6]                After Stewart and Walls, the general principle is that for income tax purposes, a venture or activity of a commercial nature is to be considered a business even if there is no reasonable expectation of profit, unless there is a personal or hobby element. ... The judge in this case considered the relevant factors and in my view, his factual findings were reasonably open to him, given the documentary evidence and testimony presented. ...   [20]            I have considered whether this matter should be returned to the Tax Court for a new trial, or whether the merits of Mr. ...

  [12]            The necessity to seek judicial authorization to obtain information from a third party concerning unnamed persons was considered by the Federal Court of Appeal in Toronto Dominion, above.  ...   [15]            In Artistic Ideas, above, the Federal Court of Appeal again considered s. 231.2(2) of the Act.  ...   [16]            These two Federal Court of Appeal cases were recently considered by Deputy Judge Strayer in Canada (National Revenue) v. ...

The respondent points out that approximately 200 deposits were considered in the CRA’s deposit analysis, while the appellant has provided only 175 cheque stubs in support of his explanation. Thus, the respondent submits, at the very least there are 25 deposits for which no explanation has been given and those should be considered as unreported income of the appellant.   ... In its audit manual dated March 2008, the CRA states that the net worth method must be considered and used first unless it is impossible to obtain the information required in order to complete the net worth statement showing the evolution of the taxpayer’s assets and liabilities and personal living expenses over the relevant period. ...

Each of these will be considered below.     Statutory time limit      [23]          The respondent submits that the application to extend time was made on November 24, 2008, which is beyond the 15 month deadline imposed by s. 167(5)(a) of the Act ... The question remains as to whether any of the prior correspondence could properly be considered an application to extend time that was filed with the Court within the 15 month deadline ... If this interpretation is correct, then the letter could reasonably be considered to be an application to extend time to appeal ...

After reciting the facts he made the following observation at 2062 (D.T.C. 1421): From the appellants subjective viewpoint, certainly the use and enjoyment by her of the space afforded by the adjacent Lot 77 is a matter to be considered. ... Thus it will be seen that while the learned judge considered that the use of Lot 77 may well have been convenient and enjoyable for the plaintiff he dismissed her appeal because that lot was not "necessary" to the use and enjoyment of the housing unit. ... These were sold as building sites for homes and therefore only the area of an individual lot could be considered contiguous to a house built on such a site. ...

One might expect a person suddenly moved to make such a magnanimous donation to have at least considered other possible, and perhaps more worthy, donees. ... The Queen [2] and her statement in the first sentence of paragraph 18 where she said:             He is not part of a tax evasion scheme, and although he may have been motivated by potential tax benefits, I do not believe that this can be equated to consideration for a gift because tax benefits are not considered a benefit.... ... Justice Linden in Friedberg [3] to suggest that a scheme entered into whereby a person would be put in a position to claim tax credits for charitable donations in excess of the donations actually made, by the issuing of false receipts or by the kickback of part of the donation, to be a normal transaction and something that would not be considered a benefit within the context of the definition of what constitutes a gift. ...

  [9]               Age is at times a ground that is considered differently under the Charter than other enumerated or analogous grounds. ... The Queen, 2002 DTC 1342, this Court again considered the pension income tax credit in the case of a person younger than 65. ... At paragraph 19, Hershfield J. wrote:   With respect to the Charter argument raised by the Appellant I note that this was considered in Kennedy. ...