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(Different considerations may have applied if the appeal had continued under the informal procedure because certain statutory requirements have to be satisfied in that case: Webster v. ... Discussion   [26]     In my view, the overriding consideration in the circumstances of this case is the relative effect on the persons that will be affected by the decision ...

Any supply related to the activities for the children, including the supply of horseback rides, would be part of the supply of child care services, as provided in section 138 of the Act, as they were supplied for a single consideration and were incidental to the supply of child care services. ... The Queen, 2002 FCA 260, 2002 DTC 7112, [2002] 3 C.T.C. 527, the Federal Court of Appeal made the following comments on the use of technical notes:   50       Of course, Technical Notes are not binding on the courts, but they are entitled to consideration. ...

The explanation that the employer did not have to make a deposit to cover cheques, a practical consideration for both the debtor and the creditor, is plausible and reasonable ... Bernard stated that the agreement was unsatisfactory and that without an increase in the consideration, he had concluded that the activity was not profitable; he therefore abandoned the activity and returned the raw material to the company. ...

  [5]      In addition to the consideration of control, ownership of tools, chance of profit and risk of loss and the degree of integration, the Court may also take into account the intentions of the parties [3] ... In answering this query, the reality of today’s precarious workplace demands that such considerations be taken into account:   120      In our day and age, when a worker decides to keep his freedom to come in and out of a contract almost at will, when the hiring person wants to have no liability towards a worker other than the price of work and when the terms of the contract and its performance reflect those intentions, the contract should generally be characterised as a contract for services.   ...

    [27]     This is not a case in which the testimony of one witness is totally credible and the testimony of the other witness is not at all credible; this is a case in which one must take several elements and facets into consideration in order to be able to determine that the balance of evidence adduced favours one version over the other ...   [30]     In addition, it is also important to take certain elements other than these facts into consideration. ...

  [11]     Subsection 160(1) of the Act provides as follows: 160. (1) Tax liability re property transferred not at arm’s length-- Where a person has, on or after May 1, 1951, transferred property, either directly or indirectly, by means of a trust or by any other means whatever, to (a) the person’s spouse or common-law partner or a person who has since become the person’s spouse or common-law partner, (b) a person who was under 18 years of age, or (c) a person with whom the person was not dealing at arm’s length, the following rules apply: […] (e) the transferee and transferor are jointly and severally liable to pay under this Act an amount equal to the lesser of (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and (ii) the total of all amounts each of which is an amount that the transferor is liable to pay under this Act in or in respect of the taxation year in which the property was transferred or any preceding taxation year, but nothing in this subsection shall be deemed to limit the liability of the transferor under any other provision of this Act. ... Chapter 163, which reads as follows:   This Act does not apply to a disposition of property for good consideration and in good faith lawfully transferred to a person who, at the time of the transfer, has no notice of knowledge of collision or fraud ...

Analysis and conclusion   [13]     It should be pointed out that only the Appellant testified in support of his position and that he did not file any documentary evidence with regard to the condition set out in paragraph (b) of the definition of “eligible individual,” i.e. the parent of the dependant must be the one who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, at the same time taking into consideration the factors established at section 6302 of the Regulations. ... These decisions made after consideration of the facts supplied by the parties in questionnaires or other means of communication would probably give rise to very few disputes ...

The same applies to the allegations in respect of the behaviour of the Minister’s officials: the jurisdiction of this Court is limited to determining the correctness of the amount assessed; it does not extend to a consideration of the conduct of the officials in making that assessment. [4] With the exception of the paragraphs considered below, the deletion of the above paragraphs from the Notices of Appeal leaves little more than what I would describe as the Appellant’s personal opinions on the unpalatability of paying taxes. ... Each proceeding is to be assessed on its own merits, with consideration being given to, inter alia, the personal situation of the party, the issues and arguments raised, the manner and tone in which they are raised, the number and proportion of allegations that are defective and the readiness of the amendments needed. ...

]   [8]      In addition to the consideration of control, ownership of tools, chance of profit and risk of loss and the degree of integration, the Court may also take into account the intentions of the parties [11] ... The Parties acknowledge and confirm that responsibility for deductions in consideration of Canada Customs and Revenue Agency, Canada Pension Plan, Employment Insurance, and any other benefits regularly payable under a contract of service do not form part of this independent contract services Agreement ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...