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. … [T]he presumed existence of business acumen should not be treated as absolute, irrefutable or sacrosanct. ...

. … That she may have held the funds in trust for Mr. Chapman does not assist her: subsection 160(1) is rather specific on this point. ...

(paras. 33 – 36). Lyons J further concluded that the taxpayer was working within Wellspring’s business for his benefit as an employee, evidenced by lack of separate books and records and invoices, and that Wellspring operated out of his residence at the same time that he claimed to be an independent contractor. ...

This was accomplished by setting up a sandwich structure immediately after the acquisition under which a new Canadian ULC, with high outside PUC, held the shares of a U.S. corporation holding the low-PUC shares of Univar Canada – so that such U.S. corporation could distribute the shares of Univar Canada to its controlling Canadian purchaser (the ULC) without technically being affected by the s. 212.1(1) deemed dividend rule. ...

. … [T]he Appellant received remuneration through her bi-weekly pay that was roughly equivalent to Mike’s remuneration, except for 2008 when the Appellant’s regular pay exceeded Mike’s. ...

. … It is clear that the...$4,989.73 was not incurred by the Appellant to collect or establish a right to salary or wages. ...

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Business In Motion International Corporation et al 2012 FCA 253] … However, that evidence was not before me. ...

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Favreau J found that, notwithstanding the revocation of its revocation, the taxpayer was still a “registrant” – whose definition includes a “person who is required to be registered”- given that it still held equipment which it was seeking to sell (some of which it sold eight months’ later). ...