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No evidence was led by the Appellant to show that any of the workers reported their income as self-employed earnings. [30] Applying the tests set out in Wiebe Door Services Ltd. and M.N.R. [1986] 3 F.C. 553, the workers were supervised sufficiently taking into consideration that on site continuous supervision is not required for skilled tradesmen; that the tools other than hand tools were provided to the workers except to those who were in possession of such equipment and in those cases they were paid an higher hourly rate for such supply; that they did not face risks of loss or chance of profit over and above their agreed hourly rate; and finally their work was an integral part of the Appellant's business. [31] The Court finds that the workers hereinabove listed were engaged by the Appellant in insurable and pensionable employment during the periods in question set out in the Notices of Assessment and the Court hereby confirms the assessments made by the Respondent. [32] The Appellant requested that the Court give consideration to ruling that the penalties and interest portion of the Assessments be waived since the evidence showed that the Appellant's failure to remit premiums and pensions deductions was not callous or an obvious attempt to defeat the legislation. ...

She agreed to do so for no consideration other than an undertaking by her de facto spouse, who acquired her shares, that he would assume all the company's past and future debts, thus discharging her in respect of any debts that were due or would become due. ... Rather, the Act contains both objective elements – embodied in the reasonable person language – and subjective elements – inherent in individual considerations like "skill" and the idea of "comparable circumstances". ...

TRANSFER OF SHARES FOR CONSIDERATION AS OUTLINED IN THE ATTACHED LETTER OF AGREEMENT, I hereby sell, assign and transfer unto Arthur Smith in Trust 100 common shares in the capitol, of Anmill Homes Ltd. registered in my name and do hereby irrevocably constitute and appoint the Secretary of the Corporation attorney to transfer the said shares on the book of the Corporation with full power of substitution. ... Smith SCHEDULE "A" ASSIGNMENT OF INTEREST SHELLEY MACDONELL hereby assigns her twenty-five per cent (25%) share in the Oshawa property, to which she is entitled pursuant to the Agreement dated October 3, 1994, attached hereto as Schedule "A", unto LEE MONACO in consideration of the sum of TWENTY-FIVE THOUSAND ($25,000.00) DOLLARS to be paid by LEE MONACO to SHELLEY MACDONELL. ...

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. ...

Imposition of goods and services tax (1) Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada a tax in respect of the supply equal to 7% of the value of the consideration for the supply. [10]     The requirement for a supplier to remit "net tax" is found in subsection 228(2) of the Act which reads: 228 (2) Remittance Where the net tax for a reporting period of a person is a positive amount, the person shall remit that amount to the Receiver General on or before the day on or before which the return for that period is required to be filed. [2] [11]     The penalty provision applicable is found in subsection 280(1), which provides: 280. ... There was no evidence presented by the Appellant that the information presented at trial was not previously taken into consideration by the auditor. [21]     The Appellant admitted to not keeping proper books and records for the relevant time period. ...

(ii) a loss from the disposition of a debt or other right to receive an amount, unless the debt or right, as the case may be, was acquired by the taxpayer for the purpose of gaining or producing income from a business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at arm’s length, is nil. SECTION 50: Debts established to be bad debts and shares of bankrupt corporation 50. (1) For the purposes of this subdivision, where (a) a debt owing to a taxpayer at the end of a taxation year (other than a debt owing to the taxpayer in respect of the disposition of personal-use property) is established by the taxpayer to have become a bad debt in the year, or; (b) a share (other than a share received by a taxpayer as consideration in respect of the disposition of personal-use property) of the capital stock of a corporation is owned by the taxpayer at the end of a taxation year and (i) the corporation has during the year become a bankrupt, (ii) the corporation is a corporation referred to in section 6 of the Winding-up Act that is insolvent (within the meaning of that Act) and in respect of which a winding-up order under that Act has been made in the year, or, (iii) at the end of the year, (A)     the corporation is insolvent, (B)     neither the corporation nor a corporation controlled by it carries on business, (C)     the fair market value of the share is nil, and (D)     it is reasonable to expect that the corporation will be dissolved or wound up and will not commence to carry on business and the taxpayer elects in the taxpayer’s return of income for the year to have this subsection apply in respect of the debt or the share, as the case may be, the taxpayer shall be deemed to have disposed of the debt or the share, as the case may be, at the end of the year for proceeds equal to nil and to have reacquired it immediately after the end of the year at a cost equal to nil. 248(1) small business corporation, at any particular time, means, subject to subsection 110.6(15), a particular corporation that is a Canadian-controlled private corporation all or substantially all of the fair market value of the assets of which at that time is attributable to assets that are (a) used principally in an active business carried on primarily in Canada by the particular corporation or by a corporation related to it, (b) shares of the capital stock or indebtedness of one or more small business corporations that are at that time connected with the particular corporation (within the meaning of subsection 186(4) on the assumption that the small business corporation is at that time a payer corporation within the meaning of that subsection), or (c) assets described in paragraphs (a) and (b), including, for the purpose of paragraph 39(1)(c), a corporation that was at any time in the 12 months preceding that time a small business corporation, and, for the purpose of this definition, the fair market value of a net income stabilization account shall be deemed to be nil; (société exploitant une petite entreprise) Analysis [16]   The respondent submits that there was no debt owing to the appellant by the company in the amount of $97,627. ...

It is only when a lawyer pursues a goal which is clearly unattainable or is clearly derelict in his or her duties as an officer of the court that resort should be had to R. 57.07. 25 Although this Court’s Rule 152 differs in some respect from Ontario’s Rule 57.07, notably our rule does not refer to negligence but to misconduct, the words of Molloy J. and Granger J. are equally applicable to a consideration of our Rule 152. 26 Most of the cases dealing with awarding costs personally against a solicitor are concerned that lawyers not be deterred from pursuing unpopular causes or taking positions that are novel and untested. Those considerations do not apply here. We simply have a counsel whose behaviour towards this Court and whose failure to comply with a court order is inexcusable. ...

Consequently, the Court does not have the discretion or ability to grant the Application to extend time to object with respect to the 2010 taxation year. [21]         Turning to the applicant’s reliance on the comments at paragraph 42 of the Supreme Court of Canada decision in Canada (Attorney General) v Mavi, 2011 SCC 30, [2011] 2 S.C.R. 504, she asserts that while the Court should give deference to the CRA, it should not be to the detriment of the overarching requirement of fairness. [22]         Factoring in the nature of the specialized statutory scheme of the Act and that this Court is a statutory Court, considerations of fairness do not apply. ... Those provisions have no bearing on this Application and the consideration of whether statutory time limits were met and are not applicable in the applicant's situation. ...

. … [11]         In view of this test and the Respondent’s request for a lump sum award based on solicitor-client costs, a consideration of the factors in subsection 147(3) of the Rules follows: The Result of the Proceeding [12]         I dismissed the appeals in their entirety so the Respondent was wholly successful. ... Settlement Offers in Writing [15]         A consideration of the settlement offers is more difficult to assess as they involved all three Appellants. [16]         On June 8, 2012 the Respondent made a settlement offer in writing in respect to a resolution of all three appeals on a without costs basis. ...

Mackin had a very senior position and was responsible for most aspects of the business strongly negates an independent contractor relationship. [25]         With that background, I turn to a consideration of the four Wiebe Door factors. [26]         Control- I would conclude that this factor points to a relationship similar to employment. ... This is evident from the obligation that the appellants had to promote the interest of Dryco, as well as from a consideration of the usual Wiebe Door factors. [31]         Accordingly, the income earned by the appellants from Dryco for the periods at issue was earned from a personal services business. ...