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Taking into consideration all of the circumstances of this appeal, including the testimony of the Appellant, the admissions and the documentary evidence in the light of the case law, I am satisfied that the Appellant has failed in this onus. 5]        Accordingly, the appeal is dismissed. ...

.”); AND WHEREAS the C.P.R.P. provides essential services in the French language to the public school system including a lending library, evaluation material, films and other materials and services; AND WHEREAS the Minister is desirous that the services of the C.P.R.P. should continue; AND WHEREAS the Université has agreed that C.P.R.P. should work for the Minister in the area of French curriculum development and implementation; NOW THEREFORE THIS AGREEMENT WITNESSETH THAT in consideration of the mutual covenants and agreements herein contained the Parties hereto covenant and agree with each as follows: 1. ...

The considerations on which the Respondent relied, place of work and difficulty of the task assigned are, in my opinion, irrelevant. [10] The appeal is therefore allowed and the decision under appeal is varied by the addition to the 677 hours mentioned in the decision of each hour of standby duty during the period. ...

Fournier did not receive any payment in consideration of, or on account of, her agreeing to leave the employment of the Ministry, she did not receive these amounts as damages for any stress, medical or other injuries she sustained as result of the termination of her employment. [1] [14] The amount of $42,500.05 received by Ms. ...

Zinn admitted that he used the Appellant's address on documentation relating to his place of employment, T4, Unemployment Insurance benefit applications, group life insurance enrolment forms and income tax returns; he also gave his telephone number as the one of the Appellant's residence. [11]     Taking into consideration all of the circumstances, including the testimony of the witnesses, the admissions and documentary evidence in the light of subsection 252(4) of the Act and the case law provided at the hearing, I am satisfied that the Appellant has failed in her onus of establishing on a balance of probabilities that she was entitled to the personal tax credit in respect of a wholly dependent child for the 1994, 1995 and 1996 taxation years. [12]     Furthermore, I am satisfied that the Respondent has succeeded in establishing on a balance of probabilities that the Appellant knowingly participated in making false statements in the 1994, 1995 and 1996 income tax returns and that the penalties in the amounts of $471.20, $471.25 and $471.67 respectively for the three years were properly assessed pursuant to subsection 163(2) of the Act. [13]     The appeal is accordingly dismissed. ...

ANALYSIS AND CONCLUSION: [8] Respondent's counsel emphasized the fact that the operation was not that of the two individuals but was that of A-OK Construction, operating as a partnership, that the amount of revenue exceeded the limit for small suppliers and that, accordingly, Decaire and Diesel were obligated to collect and remit GST. [9] Section 123 of the Act defines person to mean: An individual, partnership... [10] There is no doubt that the supply of services by the partnership was a taxable supply made in the course of a commercial activity. [11] Section 240(1) of the Act provides that every person who makes a taxable supply in Canada in the course of a commercial activity is required to be registered for the purposes of the Act except where the person is a small supplier. [12] Section 238(1) requires every registrant to file a return with the Minister for each reporting period. [13] Section 228(1) requires every person who is required to file a return to calculate the net tax of the person for the reporting period. [14] Section 165(1) requires every recipient of a taxable supply to pay a tax equal to seven percent of the value of the consideration for the supply. [15] Section 221(1) requires every person who makes a taxable supply to collect the tax payable by the recipient. [16] Section 228(2) requires every person required to file a return and calculate net tax to remit tax to the Receiver General. [17] Section 145 of the Act as it read to the period under review, namely 1993, stated: For the purposes of this Part an activity engaged in by a person as a member of a partnership shall be deemed (a) to be an activity of the partnership; and (b) not to be an activity of the person. ...

There is however one consideration — and it is the only one — that impels me to award costs only on a party and party basis. ...

(f)             the Appellant alleged that he paid $60,000 by cheque dated January 22, 1995 to General Telephone and that General Telephone wrote a cheque dated January 23, 1995 payable to Bell Canada; (g)            the Appellant further alleged that for consideration of the $60,000 he paid, he received a promissory note from the Corporation; (h)            the taxpayer did not provide financial statements or other documentation to indicate the financial status of the Corporation; (i)             the Corporation was not a small business corporation within the meaning contained in section 248(1) of the Act; (j)             the Appellant did not invest in the Corporation; (k)            the Appellant alleged that the Corporation was operating as Freedom Communications Network; (l)             the Appellant did not have a bad debt with respect to the Corporation for the taxation years in issue. [5]            106 was incorporated in Ontario on April 19, 1994 (Exhibit AR-1, Tab 6) by Michael Harris and John Steacy, both of whom were Ontario residents. ...

He was prepared to proceed in their absence but asked that I take this into consideration at this hearing. ...

I would not infer from this fact that he used it in the company's business. [13] Counsel for the respondent points to a number of considerations that militate against the conclusion that the Cadillac was acquired primarily for use in the appellant's business. ...