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It is a major element to take into consideration when assessing prejudicial effects…. 79 ...

The Act seems to assume that if the parties are not dealing at arm's length under the ITA at the time the employment arrangement is being examined, then the terms of the employment cannot be arm's length terms which obviates the need to require the Minister's consideration. ...

In determining legal subordination, that is to say, the control over work that is required under Quebec civil law for a contract of employment to exist, a court does not err in taking into consideration as indicators of supervision the other criteria used under the common law, that is to say, the ownership of the tools, the chance of profit, the risk of loss, and integration into the business. [46]         Finally, as described by Justice Mainville in 1392644 Ontario Inc. ...

I n determining legal subordination, that is to say, the control over work that is required under Quebec civil law for a contract of employment to exist, a court does not err in taking into consideration as indicators of supervision the other criteria used under the common law, that is to say, the ownership of the tools, the chance of profit, the risk of loss, and integration into the business. [29]         As described by Justice Mainville in 1392644 Ontario Inc. ...

Neither the language nor the purpose of the provision would require anything broader in scope. [2] [22]         I conclude that it is sufficient if, at the time of the taxable event, the taxpayer was related to any other person who owned the property during the 24‑month ownership requirement period (subject of course to abusive tax avoidance considerations, which are not applicable or involved in this case). [23]         Finally, I would note that none of the above analysis is materially affected by the interposition of the Trust between Mika and his father. ...

Section 256, relating to a rebate for owner-built homes, is the provision under consideration but it uses parallel wording to paragraph 254(2)(b) entitling a purchaser to a rebate for a complex or a unit constructed by a builder. ...

Costs are awarded to the Respondent on a party and party basis in accordance with the relevant provisions of the Tariff, however, either party may make submissions otherwise for consideration by the Court within 30 days of this judgment. ...

Conclusion   [46]         For these reasons, the appeal is allowed and the reassessment is referred back to the Minister for further consideration and reassessment on the basis that the $1,070.38 payment made in 2006 to Black Press in respect of a 2004 advertising expense be allowed as a deductible expense in computing the appellant’s business income.     ...

An important consideration for the Court was the taxpayer’s conduct in holding himself out as a director (especially to CRA officials and providing the CRA with post‑dated cheques for the corporation’s debt), plus managing the affairs of the corporation after he purportedly resigned. ...

Such a decision shall give due consideration to the customs, traditions, rules and legal systems of the indigenous peoples concerned and international human rights ...