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.; (accepted) d)          the Appellant made a $10,128 claim in connection with the bankruptcy of Industrie d'émaillage Acryteck Inc., but not Mr. ... Mention was made of the Appellant's financial claim to $10,128, which represents his fees for the services rendered to Acryteck in connection with the tax credits. ... The Appellant did not provide any evidence in connection with this issue. [28]     As a result of these ambiguities, the Appellant did not discharge the burden of proof on him. ...

I am not prepared to accept such a degree of malleability. [3]            The only portions of the Agreed Statement of Facts relevant to this application are as follows:... 1.8            On or about July 7, 1994, a Waiver in the form requested by the Respondent was provided by STB for its 1990 taxation year (Tab 1). 1.9            On or about November 2, 1994, STB filed a Waiver in the form requested by the Respondents for its 1991 taxation year (Tab 2). 1.10          On May 13, 1996, Notices of Reassessment were issued to STB for its 1990 and 1991 taxation years (Tab 3) regarding the Newport losses. 1.11          On August 2, 1996, a Notice of Objection was filed in connection with the May 13, 1996, reassessment of STB'S 1990 and 1991 taxation years (Tab 4). 1.12          On November 12, 1996, Notices of Revocation of the Waivers were filed in connection with STB's 1990 and 1991 taxation years (Tab 5). 1.13          On April 14, 2000, the May 13, 1996 Notices of Reassessment for STB's 1990 and 1991 taxation years were confirmed by way of a Notice of Confirmation which, inter alia, confirms the basis upon which the Minister reassessed (Tab 6).... 1.16          No other Notices of Assessment or Notices of Reassessment are relevant to the questions of law posed under the Rule 58 Motion. ... Subsection 245(6) allows 180 days from the day of mailing an assessment for a third party to request his own assessment in connection with a transaction to which the Minister has applied GAAR. ...

At his own residence, he had a computer and work station with fax and internet connection. ... The corporation- Cool-It- owned one outlet in Vancouver and another in Burnaby but the outlet operating under the Cool-It name in Richmond was owned by Rick Easch and there was no financial connection between that business and the ones owned by Zaeri but Easch had been given permission to use the trade name. ... As for picking up and/or delivering parts and/or repaired radiators, Zaeri stated that if Eleniak happened to be going in a particular direction for some purpose or other he would offer to carry out an errand for Cool-It because he wanted to use the opportunity to make contact with the proprietor or manager of that business for purposes of a sales call in connection with his efforts to expand the business. ...

Thus, the only issue is whether Mason could reasonably be regarded as an employee or officer of CCBC but for the existence of Criterion. [3]            The relevant provisions of the Act, so far as material, read: 18(1)(p)                   an outlay or expense to the extent that it was made or incurred by a corporation in a taxation year for the purpose of gaining or producing income from a personal services business, other than (i)            the salary, wages or other remuneration paid in the year to an incorporated employee of the corporation, (ii)           the cost to the corporation of any benefit or allowance provided to an incorporated employee in the year, (iii)          any amount expended by the corporation in connection with the selling of property or the negotiating of contracts by the corporation if the amount would have been deductible in computing the income of an incorporated employee for a taxation year from an office or employment if the amount had been expended by the incorporated employee under a contract of employment that required the employee to pay the amount, and (iv)           any amount paid by the corporation in the year as or on account of legal expenses incurred by it in collecting amounts owing to it on account of services rendered that would, if the income of the corporation were from a business other than a personal services business, be deductible in computing its income;... 125. (7) In this section, "active business carried on by a corporation" means any business carried on by the corporation other than a specified investment business or a personal services business and includes an adventure or concern in the nature of trade;... ... The main assets of such an organization involved in finding business and finance opportunities is its business connections and its expertise to evaluate a business opportunity that is being considered. 8.              ... It was only after the first agreement in 1989 that the new "rental" agreement was effected. [34]          It is the Respondent's submission that the "rental" portion of the management agreements was simply window dressing on the part of the Appellant and CCBC. [35]          If the "tools" test is to be applied to Mason himself, the Respondent submits that the tools he employs as president, CEO and director of CCBC are indistinguishable from those he employs in his capacity of incorporated employee. [36]          Therefore, the Respondent submits that the "tools" test is not definitive in this case and certainly does not tip the scales over to independent contractor. [37]          Each of the management agreements contain provisions that Criterion shall be reimbursed by CCBC for all travelling and other expenses actually and properly incurred in connection with Criterion's duties under the agreements. ...

Gibson                                                               Colyn Sejevick                 Ian Grant                                                                                 Jason Smith                 Dennis Harris                                                                         Shawn Schweighardt                 Gerald Lawrence Hefferman                                                Raymond Tipler                 Stuart Lynn Hurst                                                                 Ken Tober                 Leath Jonston                                                                        Ken Van Rootselaar (g)            the workers who provided services for EPCOR (the "EPCOR Workers") are:                 Richard Ferbey                 Randall Galarneau                 Regan Shields (h)            TransAlta Utilities:                 (i)             determined the routes that were to be read; and                 (ii)            scheduled the workers; (i)             EPCOR:                 (i)             determined what services were to be provided each day; and                 (ii)            provided daily instruction; (j)             the TransAlta Workers read meters in both rural and urban areas for TransAlta Utilities using electronic reading devices; (k)            Ken Coreman also provides services to TransAlta Utilities as a supervisor; (l)             Ken Coreman's duties include overseeing six workers, ensuring work is completed, contacting workers for routes, training new workers, hiring new workers and discussing problems with workers; (m)           the EPCOR Workers provide reconnects, disconnects, service orders and meter exchanges fore EPCOR; (n)            Randall Galarneau also provides services to EPCOR as a supervisor; (o)            Randall Galarneau provides supervisory services and oversees the two other EPCOR Workers; (p)            the TransAlta Workers use the meter readers to download schedule information from the TransAlta Utilities' computer system in the TransAlta Utilities' office; (q)            the TransAlta Workers are required to return the meter readers to the TransAlta Utilities' office at the end of each day; (r)             the TransAlta Workers' contract (the "TransAlta Contract) stipulates: (i)             the workers will provide meter reading services or other related services as defined by the Appellant from time to time as identified in Schedule A of the TransAlta Contract; (ii)            Schedule A of the TransAlta Contract indicates the workers will: a)       read meters in the service territory and surrounding area; b)       work closely with team members to meet TransAlta Utilities' service expectations (1 day ahead, on cycle day or 2 cycles behind); c)       work to achieve less than 2% can't read total and must obtain reading within agreed upon operating windows of TransAlta Utilities; d)       service orders are to be completed within 3 working days in order to meet TransAlta Utilities' expectations and operating window for completion; and e)       use TransAlta Utilities' signs and carry identification at all times; (iii)           the workers are paid on a piece work basis by the Appellant; (iv)           service rate adjustments are reviewed by the Appellant's operating manager and changes will be forwarded to the workers in writing with 10 working days notice; (v)            the workers are paid bi-weekly by direct deposit; (vi)           the workers will provide their own transportation; (vii)          the workers are responsible for the costs associated with their vehicle; (viii)         the Appellant will provide insurance and Worker's Compensation coverage; and (ix)           ten working days is required by either party to cancel the contract; (s)            the EPCOR Workers provide nightly reports at the end of each day at the EPCOR office; (t)             the EPCOR Workers' contract indicates: (i)             the workers will provide lock up services as defined by the Appellant from time to time; (ii)            the workers are paid on a piece work basis at predefined rates; (iii)           the workers will provide their own transportation; (iv)           the workers are responsible for the costs associated with their vehicle; (v)            the workers will not hold the Appellant liable for any claims arising in connection with the services; and (vi)           ten working days is required by either party to cancel the contract; (u)            Ken Coreman receives and additional $150 per week for his duties as a supervisor; (v)            the predefined rates for the EPCOR Workers are $5.74 per meter for disconnects and reconnects and $10.74 for service orders; (w)           Randall Galarneau's predetermined rates are $2.87 and $5.37, respectively; (x)             Randall Galarneau receives an additional $600.00 per week for his role as a supervisor; (y)            the EPCOR Workers receive an additional $200.00 for evening shifts when required to work this shift for EPCOR; (z)             the TransAlta Workers provide the Appellant weekly with count sheets and daily activity from the TransAlta reads; (aa)          the EPCOR Workers provide the Appellant with count sheets; (bb)          all Workers are paid bi-weekly; (cc)          all Workers, except for one who is paid by cheque, are paid by direct deposit; (dd)          with respect to the TransAlta Workers, when the piece rate does not equal $18.75 per hour or above, the Appellant will compensate the worker up to that rate; (ee)          the rates of pay are determined by the Appellant; (ff)            the Workers are not entitled to vacation or sick pay; (gg)          the Appellant does not provide an employee benefit plan; (hh)          the TransAlta Workers are paid $100.00 for a 3-day training program prior to providing services consisting of: (i)          rural map reading; (ii)         how to read a meter; (iii)        training on hand held device; (iv)       training on safety procedures; (v)        how to read TransAlta Utilities' schedules; (vi)       how to stop meters; (vii)      training on drug growing operations; and (viii)     how to adhere to TransAlta Utilities, policy and procedures; (ii)            the EPCOR Workers received a 2-day training program prior to providing services consisting of safety procedures, customer service and EPCOR's expectations and were paid $18.00 per hour during the training; (jj)            the Workers' hours varied depending on the schedule requirements set out by the Clients; (kk)          the hours worked by TransAlta Workers had to allow for them to access TransAlta Utilities' place of business between 8:00 a.m. and 5:00 p.m.; (ll)            the TransAlta Workers had a 3 to 4-day time limit in which to complete assigned work; (mm)        the EPCOR Workers' duties were assigned on a daily basis; (nn)          the EPCOR Workers were expected to complete the work the day it was assigned; (oo)          the Clients determined the locations where services were provided by the Workers; (pp)          the EPCOR Workers were required to report to EPCOR every 5 to 6 tasks to update them as to the status of tasks; (qq)          the TransAlta Workers were not required to perform services personally but any replacement worker would be authorized and trained by the Appellant; (rr)            any replacement worker would be covered by the Appellant's insurance; (ss)          the Appellant remunerated any replacement worker; (tt)            the Workers could face termination if their work was done incorrectly; (uu)          the TransAlta Workers were required to display TransAlta Utilities signage on their vehicle and wear an identification tag; (vv)          the EPCOR Workers were required to display EPCOR signage on their vehicle and wear an identification tag; (ww)        the EPCOR Workers were required to attend safety meetings; (xx)           TransAlta Utilities dealt directly with the TransAlta Workers in response to complaints about the workers; (yy)          EPCOR referred EPCOR Worker complaints to Randall Galarneau to deal with; (zz)           EPCOR would respond directly if the EPCOR Workers had problems; (aaa)        all the Workers were required by their contract to: (i)          return equipment and property provided to them; and (ii)         have a cellular telephone; (bbb)       to perform their duties, the Workers required small hand tools, work clothes, safety boots, outdoor wear, snow shoes, binoculars, snowmobiles (if necessary), lock de-icier, screwdrivers and any resources needed to access the Clients' customer's property; (ccc)        during the 1999 and 2000 years, the Workers received remuneration from the Appellant as outlined in... ... ARTICLE III- SERVICES 3.1            Services a)              The Contractor shall provide Basic Services to TransAlta in a competent and professional manner from and after the Effective Date at such frequency as is determined by TransAlta. b)             The Contractor shall provide those Optional Services as are offered and requested by TransAlta within sixty (60) days' after receipt of written notice from TransAlta of its desire to receive any such Optional Services. c)              The Contractor acknowledges that the Services shall be performed at the direction of the Project Manager and that the Project Manager may, from time to time, conduct such inspections or make such inquiries as the Project Manager considers to be appropriate to determine the adequacy of the Services being provided by the Contractor. 3.2            Safety The Contractor shall conduct his activities in relation to the services using proper and appropriate safety practices and procedures, and agrees that all accidents and/or incidents resulting in any injury to any person or damage to any property occurring in connection with the Services shall be reported immediately to the Project Manager. ... ARTICLE V- THE CONTRACTOR COVENANTS, REPRESENTATIONS AND WARRANTIES 5.1            General Covenants and Representations The Contractor covenants, represents and warrants to TransAlta that: a)              it shall provide the Basic Services in accordance with TransAlta's regularly scheduled billing intervals; b)             it shall maintain a reading accuracy at the utility standards of 1 error/1,000 reads and shall provide a re-read at no charge if the reading is incorrect; c)              the data that the Contractor collects and the invoices that are produced by the Contractor shall be accurate save to the extent that any errors are the result of inaccurate information provided to the Contractor by TransAlta, its servants, agents and employees; d)             it will ensure that the Contractor's Account Project Manager will become involved on any and all customer complaints related to meter reading services, will investigate the problem and will provide additional meter reading support when required; e)              it shall take responsibility for any key and/or special instructions for access given to the Contractor by TransAlta or a customer and shall sign for any such keys once per year; f)              it shall conduct and ensure its employees conduct all activities in relation to the Services using proper and appropriate safety practices and procedures and shall immediately report all accidents or incidents resulting in any injury to any person or damage to any property occurring in connection with the Services to the Project Manager.                ... 5.2            Personnel The Contractor hereby covenants and agrees that: a)           the Contractor shall provide a sufficient number of personnel to enable timely and proper execution and completion of the Work. ...

Subsection 123(1) of the ETA defines membership to include certain rights acquired in connection with a share, bond, debenture or other security. ... There was also a type of absentee membership available to those who had moved away from Saskatoon but wished to retain a connection to Riverside. ... In conclusion, counsel submitted that a reading of section 140 of the Act would lead one to conclude that it had no application to the issue in the within appeal. [7]            Counsel for the respondent submitted that during the period in issue- May 1, 1997 to October 31, 1997- the special annual surcharge was set at $500 per full play equivalent and each member was required to pay this levy in addition to other fees paid in connection with membership in the Club. ...

.; (f) the Town owned the parcel of land that the Facility was constructed on; (g) the Town owned the Facility upon completion of the construction; (h) the Town reimbursed the Appellant for all of the costs incurred in constructing the Facility;" [3] Counsel for the appellant advised that in his view the issue in the within appeal was whether the appellant had supplied a service of operating, maintaining and regulating the indoor swimming pool, referred to as the facility, and whether the monies received by the Pool Committee Inc. from the Town- in the form of an annual operating grant to eliminate a deficit- could be regarded as consideration in connection with a supply of services which would attract tax. ... Further, in Counsel's submission, there was no lease- in fact or in law- as there was no term, no privity of estate and the appellant had no right to take action to remain in possession of the property or to take action against other persons in connection therewith. ... Pool Committee Inc. received money each year in accordance with a well-tuned mechanism and was required to utilize the funds solely in connection with the stated purpose of operating, maintaining and regulating the swimming pool. ...

He worked 7 hours a day, 5 days a week plus one hour every Saturday and Sunday in connection with duties requiring his attendance at the pumphouse. ... The taxpayer in Spengler lived on the farm all the time and was absent about one-third of the time in connection with his drilling business. ... The connection between his employment and farming operation from the standpoint of time available to be committed to each pursuit provided a nearly ideal context in which to operate. ...

This is a generic term that has been used to describe the various outlays incurred in connection with the construction of a building or the ownership of land during the construction period but they are not directly related to the acquisition of the land or to the construction of the building. [73] There are a variety of construction period “soft costs” that are subject to the limitation in subsection 18(3.1) of the Act. An example of “soft costs” include the following: interest costs, landscaping costs, expenses of representation, site investigation costs, utility service connection costs, municipal fees (e.g. lot levies), legal and accounting fees, architectural and engineering fees, insurance charges, guarantee, standby and mortgage commitment fees, structure inspection fees, building permit costs, cost of plans and drawings, property taxes, sewer, water and hydro charges and clean-up costs. [74] In certain circumstances, the “soft costs” described above may constitute capital outlays and are, therefore, non-deductible in any event. ... For example, representation expenses, site investigation expenses and utility connection expenses cannot be deducted during the construction period even though paragraphs 20(1)(cc), 20(1)(dd) and 20(1)(ee) would otherwise permit the deduction of those items. ...

Blackmore's testimony, there is a connection between the Bountiful community and the mainstream Mormon faith. ... There is clearly a connection between such evidence and the issue before this Court. In addition, both parties to these appeals have drawn the Court's attention to the connection between the Bountiful community and the FLDS. ...