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Signed at Ottawa, Canada, this 9th day of January 2012.     "Paul Bédard" Bédard J.       ... Signed at Ottawa, Canada, this 9th day of January 2012.     “Paul Bédard” Bédard J.       ... Canada, [2002] 4 F.C. 396; City Water International Inc. v. Canada, 2006 FCA 350; National Capital Outaouais Ski Team v. ...

During his testimony, he filed the following four exhibits in evidence: ·         proof that the shareholders had personally guaranteed repayment of a $200,000 loan necessary for the activities of the business; ·         a cheque for $7,400 showing that the Intervener had received a loan from the Appellant corporation; ·         a copy of a T4 slip confirming the salaries of the Appellant and the other two shareholders; ·         a copy of the record of the various bonuses that the corporation had paid to its shareholders in 2002, 2003 and 2004. [13]     Michel Pépin stated in his testimony that the Appellant corporation was a business in which precise rules governed the activities and divisions within the business between natural persons and Germain Automobiles Inc. [14]     As an example, he explained that Pierre Moisan, the Intervener, held a credit card for business-related expenses. ... He essentially confirmed the various facts and explanations submitted by his brother and by the comptroller. [19]     The evidence clearly established the following facts with respect to the Intervener, Pierre Moisan: ·         considerable leeway in the way in which the work was done; ·         guiding spirit of the business; ·         considerable flexibility with regard to his work schedule; ·         lack of records or accounting of hours worked; ·         greater social benefits than those of employees who were not shareholders; and ·         bonuses paid to the three shareholders based on the percentage of shares held in the corporation. [20]     To facilitate a reading of the reasons, I will address the assumptions of fact that were denied or denied as drafted. ... There is no magic formula for determining whether or not an employment is insurable; all the facts must be checked and analyzed to determine whether there is a power of control. [33]     Although a certain number of tests have been identified in the case law, only one is essential and utterly indispensable, and that is the test of the power of control, which results from a relationship of subordination and which is the cornerstone of a genuine contract of service. [34]     The traditional approach to deciding whether there is a relationship of subordination between worker and corporation generally consists in determining whether: ·         the hours worked were counted and noted in a record; ·         all the hours worked were paid; ·         the salary paid was reasonable and consistent with the work performed; ·         overtime was paid; ·         absences and vacation had to be authorized; ·         the duration of vacation was consistent with that of similar employments; ·         the work was supervised; ·         independence and flexibility in the performance of the work was the rule; and ·         whether or not the worker could be replaced. ...

(o)        The unreported income for the years 1995 to 1997 is as follows:     1995 1996 1997         Reported gross income        $73,293      $74,131       $73,425         Unreported gross income         $35,000     $35,000 $35,000         Total income       $108,293   $109,131 $108,425           RRSP           $5,400      $10,800 $12,460         Support payments        $21,996     $23,400 $23,400         Total deductions        $27,396     $34,200 $35,860   Revised taxable income           $80,897       $74,931   $72,565   (p)        By failing to report income of $35,000 for each of the years 1995, 1996 and 1997, the Appellant knowingly, or in circumstances warranting a finding of gross negligence, made a false representation or omission in the federal income tax returns that he filed for the taxation years in issue, or participated in, assented to or acquiesced in the making of such false statement or omission, and consequently, the tax that he was purportedly required to pay based on the information provided in the federal income tax returns filed for the years in issue was less than the amount payable for those years.   ... (r)       Upon filing his tax returns for the 1995, 1996 and 1997 taxation years, the Appellant made misrepresentations of fact attributable to negligence, carelessness or wilful default, so the Minister issued the notices of reassessment dated May 27, 2002, for the 1995, 1996 and 1997 taxation years, in accordance with subparagraph 152(4)(a)(i) of the Act ... CITATION: 2005TCC330   COURT FILE NO.: 2003-1031(IT)G   STYLE OF CAUSE: CHRISTIAN VINCENT AND THE QUEEN   PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: March 24, 2005   REASONS FOR JUDGMENT BY: The Honourable Justice Pierre Archambault   DATE OF JUDGMENT: March 31, 2005   DECISION DELIVERED ORALLY:   March 24, 2005   REASONS FOR JUDGMENT: October 11, 2005   APPEARANCES:   For the Appellant: The Appellant himself     Counsel for the Respondent: Julie David   COUNSEL OF RECORD:   For the Appellant:   Name:   Firm:     For the Respondent: John H. ...

The Queen, (2002) 2 CTC 2840, 56 DTC 1925 (appeal dismissed by the Federal Court of Appeal, 2003 FCA 192) (para 20): 20. (…) Simply because a provision of the Act is considered by a Court for the first time and may affect other taxpayers does not colour that appeal with the character of a test case. The normal income tax appeal- which this appeal was- is not a matter of public policy (…) or touch on constitutional principles and in the public interest (…). ... The Queen, 2016 TCC 161, para 105.   ...

  [13]     The Appellant produced Exhibit A‑6, a final statement of receipts and disbursements in the bankruptcy of Jacques Biron dated June  17, 2002. ...   [38]     Paragraph 118.3 (1)(a.1) read as follows for the year 1999:   118.3 (1) Credit for mental or physical impairment — Where  ...   ...   [56]     The appeals are accordingly dismissed.     Signed at Ottawa, Canada, February 17, 2004.     ...

The Queen, 2009 TCC 135         Citation: 2009 TCC 135   Date: 20090304 Docket: 2003-2892(IT)G      BETWEEN:   DOUGLAS ZELLER AND LEON PAROIAN, TRUSTEES OF THE ESTATE OF MARJORIE ZELLER,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.     ... There were also supposedly informal discussions in October 2002, where attempts to settle the matter occurred. ... Signed at Ottawa, Canada, this 4th day of March 2009.         "Diane Campbell" Campbell J.     ...

Signed at Ottawa, Canada, this 19th day of June 2003.       "Lucie Lamarre" J.T.C.C.         ... Canada, [2002] F.C.J. No. 1062 (Q.L.), at paragraphs 76 and 79:   ¶76... ... Signed at Ottawa, Canada, this 19th day of June 2003.           "Lucie Lamarre" J.T.C.C.     ...

., 2007 TCC 392       Docket: 2006-3764(EI) BETWEEN: MOHAMED YAHYAOUI, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respon dent.   ... Francie Gow, Translator       Citation: 2007TCC392 Date: 20070717 Docket: 2006-3764(EI) BETWEEN: MOHAMED YAHYAOUI, Appellant, and   THE MINISTER OF NATIONAL REVENUE Respondent.     ... The payer was incorporated on April 3, 2002, and operates a used car dealership in Matane. ...

Following the loss of his employment at the end of October 2001, the Appellant began receiving regular US unemployment benefits. [4]      In the course of cross-examination, counsel for the Respondent made reference to Revenue Canada questionnaires with respect to the determination of residency status completed and filed by the Appellant. [1] The first was dated October 26, 2002 and the second, January 18. 2003. The Appellant's responses in each are fairly consistent and reflect the following undisputed facts: A.       ... Deputy Attorney General of Canada Ottawa, Canada [1]           Exhibit R-1, Tabs 1 and 3. [2]           Exhibits A-13 and A-14. ...

Signed at Ottawa, Canada, this 19th day of May 2011.     "Réal Favreau" Favreau, J.     ... Canada, [2002] 2 S.C.R. 645 and developed the following principles at paragraphs 50 to 55 and 60:   50  It is clear that in order to apply s. 9, the taxpayer must first determine whether he or she has a source of either business or property income. ... Signed at Ottawa, Canada, this 19th day of May 2011.       " Réal Favreau " Favreau J.     ...