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SCC

Montréal (City) v. Octane Stratégie inc., 2019 SCC 57, [2019] 4 SCR 138

., at paras. 49 and 52). [75]                           In this context, it does not matter that PGB was responsible [translation] “for performing the physical act” of producing the event (Baudouin and Jobin, at No. 650) and that Octane paid it $82,898.63 as consideration. ...
TCC

Mazraani v. M.N.R., 2016 TCC 65

In consideration of the contracts established subsequent to applications or requests submitted by the Agent, the Company pays to his/her fund all remuneration related to these contracts as established according to the Company’s Commissions and Bonuses Schedules and Remuneration Rules, adjusted from time to time, which form an integral part of this contract. ... Lorsque vous en commanderez, veuillez prendre en considération que nous préparerons éventuellement une version en format PDF dynamique (qui peut être remplie à l’écran). ...
FCTD

Mitchell v. Canada (Minister of National Revenue), docket T-434-90

In recognition of this difficulty, Lamer C.J. made it clear that courts must be flexible in their consideration of pre-contact activities. ...
TCC

Kang v. M.N.R., 2005 TCC 24

Keays stated he considered that 3 cheques- tabs 91, 92 and 93- payable to Ravjit Gill and totalling $6,900 had been negotiated prior to his last day of work and amounted to $500 more than his alleged net pay according to the statement at tab 94, without taking into consideration several cash payments alleged to have been received by Gill from time to time over the course of his employment. ... Mah stated the rulings issued by her with respect to SRC workers were the first ones in her career requiring consideration of whether certain employments were an outright sham and/or if others were tainted by suspicious records and/or other fraudulent documentation. ... When one considers the overhead of paying drivers and operating vans and taking into consideration other business expenses, SRC would have lost between $20 and $30 every day just by employing Ajmer Kaur Gill to pick raspberries. ...

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