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In fact, that is precisely what the Court of Appeal had intended in describing, at paragraph 72 in Westerhof, the obiter comments made by the trial judge in Burgess (Litigation Guardian of) v  Wu (2003), 68 OR (3d) 710 (SC) as follows: … the trial judge differentiated between physicians' opinions formed at the time of treatment- which involve making a diagnosis, formulating a treatment plan and making a prognosis ("treatment opinions")- and opinions formed for the purpose of assisting the court at trial and based on consideration of information from a variety of sources ("litigation opinions"). ...

In that case, the Exchequer Court of Canada noted that the nature and quantity of the subject matter was a relevant consideration as to whether a transaction is an adventure in the nature of trade; in addition, the fact that a transaction is isolated or unique is not a test as to whether it is an adventure in the nature of trade: indeed, it may be, on the contrary, “a very important factor” (Taylor, supra at 1137). ...

Chow, on behalf of his client, Jennifer Chan; [135] d)     subject to the applicable rules in the ITA and the Income Tax Regulations, [136] the cost of the Canon camcorder and accessories purchased from Future Shop on August 11, 2006 is to be taken into consideration in calculating the undepreciated capital cost to Mr. ...

ISSUES [2]   The issues for consideration in these Appeals are: a) Whether certain bank account deposits (the “Subject Deposits”) in various bank accounts of Mr. ...

This understanding of the concept of interest thus calls for consideration of the substantive law on which the cause of action is based. ...

But as noted earlier, they did not: (1) they did not refer to prior sales of the property; (2) there is no reference to providence; (3) there was multiples of the same print bought and dated; (4) there was no reference to the price paid by the donors; (5) the use of the art was not considered; and (6) no consideration was given to the impact of the flooded market place. [91]   It cannot be overlooked that the Ro Gallery was a source of much of the appraisal information used by Yeomans and Rosoff in assessing the fair market value of the art. ...

Subsection 228(2) requires a supplier to remit the net tax, determined under section 225, to the Receiver General. [35]   Subsection 165(1) provides that every recipient of a taxable supply made in Canada shall pay GST, in respect of the supply, calculated at the statutory rate on the value of the consideration for the supply. [36]   Section 142 sets out separate place of supply rules that may apply, depending on the nature of the supply, and deem supplies made in Canada and others made outside Canada. [37]   Paragraphs 142(1)(a) and 142(2)(a) deem supplies of tangible personal property by way of sale to be made in or outside Canada, respectively, if the property is, or is to be, delivered or made available in or outside Canada to the recipient of the supply, respectively. ...

This characterization will be done by viewing the matter through the prism of the workers’ overall relationship, taking into consideration various points of reference, which may vary from one worker to another. ...

Several of those principles are paraphrased as follows: a) In the absence of a written agency agreement, a court must closely examine the conduct of the parties to determine whether there was an implied intention to create an agency relationship. b) In reviewing the conduct of the alleged principal and the alleged agent, a key consideration is to determine the level of control which the former exerted over the latter. c) The alleged principal’s control over the actions of the alleged agent may be manifested in the authority given by the former to the latter. ...

As discussed above, the June 20, 2019 decision reflected an assessment by Transport Canada taking into consideration the invited submissions made by Global Marine.   ...