| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
farming |
definition |
|
Summary:
Held that the definitions found in s.16 of the Regulations, since they were enacted strictly for the purpose of this section, cannot be relied upon to determine whether income results from employment within the meaning of s. 57 of the Regulations.
Holding 40% of the shares in the business with her husband, part of the income derived from the maple grove and from the sales and purchases of cattle has been attributed to her. Held that it is impossible to say that the Board's decision is based on an error of law or on unreasonnable conclusions.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
|
Summary:
Holding 40% of the shares in the business with her husband, part of the income derived from the maple grove and from the sales and purchases of cattle has been attributed to her. Held that it is impossible to say that the Board's decision is based on an error of law or on unreasonnable conclusions.
