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His proposition that $100 for three days is not reasonable is supported by subsection 67.1(3) of the Income Tax Act which reads: 67.1(3) For the purposes of this section, where a fee paid or payable for a conference, convention, seminar or similar event entitles the participant to food, beverages or entertainment (other than incidental beverages and refreshments made available during the course of meetings or receptions at the event) and a reasonable part of the fee, determined on the basis of the cost of providing the food, beverages and entertainment, is not identified in the account for the fee as compensation for the food, beverages and entertainment, $50 or such other amount as may be prescribed shall be deemed to be the actual amount paid or payable in respect of food, beverages and entertainment for each day of the event on which food, beverages or entertainment is provided and, for the purposes of this Act, the fee for the event shall be deemed to be the actual amount of the fee minus the amount deemed by this subsection to be the actual amount paid or payable for the food, beverages and entertainment. ...

(b) the personal property of an Indian or a band situated on a reserve [5] Section 87(2) provides that no Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph 87(1)(b), or is otherwise subject to taxation in respect of any such property. [6] Section 87(3) provides that no succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any property mentioned in section 87(1)(b), et cetera. [7] The word "reserve" is defined in section 2 of the Indian Act to mean a tract of land, legal title of which is vested in Her Majesty, that has been set apart for the use and benefit of a band and, with certain exceptions, includes designated lands. [8] The term "designated lands" means a tract of land, or any interest therein, legal title to which remains vested in Her Majesty, and in which the band for whose use and benefit it was set apart as a reserve has, otherwise than absolutely, released or surrendered its rights or interests, whether before or after the coming into force of the definition of "designated land". [5] Section 81(1)(a) of the Income Tax Act reads as follows: There shall not be included in computing the income of a taxpayer for a taxation year, (a) an amount that is declared to be exempt from income tax by any other enactment of Parliament, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada; [6] Appellant's counsel said that there was no dispute as to whether the employment income is "personal property" within the meaning of the Indian Act, or whether the income is owned by the Appellant. ...

He contends that one third of his employment income is exempt primarily because it was paid in respect of time when he was standing by at his home on the reserve awaiting a call from his employer requesting that he report for duty. [2]Section 87 of the Indian Act provides in part: (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, (a) the interest of an Indian or a band in reserve lands or surrendered lands; and (b) the personal property of an Indian or a band situated on a reserve. (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property. [3]Paragraph 81(1)(a) of the Income Tax Act provides: There shall not be included in computing the income of a taxpayer for a taxation year, (a) an amount that is declared to be exempt from income tax by any other enactment of the Parliament of Canada, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada; [4] It was common ground that: The appellant is a status Indian, within the meaning of the Indian Act. ...

The need would arise if a convention or other activity was held at the Inn and, as a consequence, more withdrawals than usual were made. ...

You agree to abide by the copyright law and all other applicable laws of Canada, the United States and other countries which are signatories to international treaties and conventions protecting content and software. [8]      The Appellant retained the services of various internet service providers to establish the procedure for selling subscriptions via the internet. [9]      Counsel for the Appellant filed Exhibit A-4 which indicates that the Appellant had 12,479 subscriptions through one of the service providers from January 1 to December 31, 2001. ...

Dubois identified a questionnaire (Exhibit R-2) that he answered for the Respondent and that corroborates his evidence. [9]            In order to receive the Canada Child Tax Benefit, the Appellant must prove that she was the eligible individual for the period from February 1, 1999 to July 1, 1999 and for the period from December 1, 1999 to June 1, 2000. [10]          Section 122.6 of the Income Tax Act (the " Act ") defines "eligible individual" as follows: "eligible individual" in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, (c) is resident in Canada or, where the person is the cohabiting spouse of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year, (d) is not described in paragraph 149(1)(a) or (b), and (e) is, or whose cohabiting spouse is, a Canadian citizen or a person who (i) is a permanent resident (within the meaning assigned by the Immigration Act), (ii) is a visitor in Canada or the holder of a permit in Canada (within the meanings assigned by the Immigration Act) who was resident in Canada throughout the 18 month period preceding that time, or (iii) was determined before that time under the Immigration Act, or regulations made under that Act, to be a Convention refugee, and for the purposes of this definition, (f) where the qualified dependant resides with the dependant's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph (f) does not apply in prescribed circumstances, and (h) prescribed factors shall be considered in determining what constitutes care and upbringing. [11]          Section 6302 of the Income Tax Regulations (the " Regulations "), which appears in Part LXIII of those Regulations, lists a series of factors to be considered in determining what constitutes care and upbringing of a qualified dependant. ...

The issue is whether the Appellant is the eligible individual in respect of the period from July 1997 to October 1998. [17]          Section 122.6 of the Act defines "eligible individual" as follows: "eligible individual" in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, (c) is resident in Canada or, where the person is the cohabiting spouse or common-law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year, (d) is not described in paragraph 149(1)(a) or (b), and (e) is, or whose cohabiting spouse or common-law partner is, a Canadian citizen or a person who (i) is a permanent resident (within the meaning assigned by the Immigration Act), (ii) is a visitor in Canada or the holder of a permit in Canada (within the meanings assigned by the Immigration Act) who was resident in Canada throughout the 18 month period preceding that time, (iii) was determined before that time under the Immigration Act, or regulations made under that Act, to be a Convention refugee, or (iv) was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulations made under the Immigration Act, and, for the purposes of this definition, (f) where a qualified dependant resides with the dependant's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph (f) does not apply in prescribed circumstances, and (h) prescribed factors shall be considered in determining what constitutes care and upbringing; [18]          Section 6302 of the Income Tax Regulations, which appears in Part LXIII, lists a series of factors to be considered in determining what constitutes care and upbringing of a qualified dependant. ...

Any journal, record, Act of Parliament, instrument, document, rule, order, regulation, treaty, convention, agreement, notice, advertisement or other matter referred to in this Part that is made, enacted, printed, published or tabled in both official languages shall be made, enacted, printed, published or tabled simultaneously in both languages, and both language versions are equally authoritative. ...

(“Lease Master”), has appealed the reassessment of his 2003 taxation year on the basis that he is entitled to deduct the following disallowed expenses:   EXPENSE CLAIMED ALLOWED DISALLOWED         Motor vehicle $ 5,299.00 $            0 $  5,299.00 Meals & entertainment   3,522.00  861.30  2,660.70 Accounting & legal  1,177.00  1,177.00  0 Advertising & promotion  1,413.00  365.25  1,047.75 Office expenses  1,775.00  0  1,775.00 Convention & trade shows  1,763.00  0  1,763.00 Salary to assistant  25,720.35  0  25,720.35 Telecommunications  897.83  0  897.83 Work space in the home  737.00  0  737.00 TOTAL $42,304.18 $2,403.55 $39,900.63 [2]      The provisions of the Income Tax Act which are relevant to this appeal are as follows:   8. (1) Deductions allowed-- In computing a taxpayer's income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto:   (f) sales expenses [of commission employee]-- where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for the taxpayer's employer, and                         (i) under the contract of employment was required to pay the taxpayer's own expenses,               (ii) was ordinarily required to carry on the duties of the employment away from the employer's place of business,               (iii) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and               (iv) was not in receipt of an allowance for travel expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing the taxpayer's income,   amounts expended by the taxpayer in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts referred to in subparagraph (iii) and received by the taxpayer in the year) to the extent that such amounts were not               (v) outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (j),               (vi) outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer's income for the year if the employment were a business carried on by the taxpayer, or             (vii) amounts the payment of which reduced the amount that would otherwise be included in computing the taxpayer's income for the year because of paragraph 6(1)(e);   (2) General limitation-- Except as permitted by this section, no deductions shall be made in computing a taxpayer's income for a taxation year from an office or employment. ...

(p)     The Worker attended “Home Show” conventions without pay.   (q)     The Worker postponed cashing pay cheques about 5 to 10 times although this is contradicted in the Questionnaire, Exhibit R-4.   ...