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His company has done, or at least has been involved in, major construction projects in Nova Scotia and New Brunswick, including hospitals, schools, the World Trade and Convention Centre in Halifax and apartments. ...

With regard to trade memberships and conventions, the Appellant showed an expense of $328.67 in 1979, which is to be allowed 100 per cent, and showed an expense of $289.28 in 1980, which is to be disallowed in its entirety. ...

This is relevant for income tax purposes by virtue of paragraph 81(1)(a) of the Income Tax Act which provides that: 81(1) 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 ina tax convention or agreement with another country that has the force of law in Canada. ...

It provides: 81(1) 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 ina tax convention or agreement with another country that has the force of law in Canada. ...

With respect to Mr Babcock it was reported in the minutes of the meeting as shown in Exhibit R-2 that he did speak at the convention and reported on a meeting held in Halifax. ...

With respect to the first of those the Appellant takes the position of artists’ and scriptwriters’ fees are costs of production and that they must be paid to make the copies and that particularly with respect to the scriptwriters’ fees they are protected under copyright provisions in Section 3 of Article 11 of the Canada — UK Tax Convention. ...

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; It was common ground that: The appellant is a status Indian, within the meaning of the Indian Act. ...

The definition of “eligible individual” in section 122.6 reads: “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, (d) is not described in paragraph 149(1)(«) 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 /mmigration 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. ...

Keeping has also been able to purchase approximately 80% of his family’s needs at wholesale through his Amway distributorship and he has attended out of province Amway Conventions at Niagara Falls and Atlanta, Georgia on a tax deductible basis. ...

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; 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. ...