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A genuine contract of service is essentially a reflection of the will of the parties, who provide for the payment of compensation in consideration of a fair and reasonable performance of work, all in the context of an employer-employee relationship involving a relationship of subordination, the main characteristic of which is the power to control the remunerated work. [21]     A genuine contract also results from the consent of the parties and generally has effects only between the contracting parties. [22]     In this case, the appellant testified that the employer one day decided to put an end to the contract of employment. ...

That organization had to comply with the rules established under the Act respecting lotteries. [20]     According to the sublease contract (Exhibit A-2), the rent was determined as follows: [TRANSLATION] 4.01      This contract to sublease the premises and equipment leased is made in consideration of a maximum weekly rent of FOURTEEN PERCENT (14%) of total sales, taxes included, to a maximum of $1,000.00 per event, taxes included, for the rental of the premises and equipment, as prescribed by section 62 of the R.A.C.J.             ...

As a result of these considerations, the superannuation plans, as well as many other plans, were integrated with the CPP so that they would not duplicate the CPP benefits. ...

On the same day, that is, February 3, 1998, a document entitled [TRANSLATION] "transfer and power of attorney" (Exhibit I-2) was signed by the appellant by which she sold, assigned and transferred for valuable consideration 49 shares to 2740-0787 Québec Inc. [18]     The register of shareholders (Exhibit I-3) shows that the appellant was a shareholder of 2740-0787 Québec Inc. from September 1, 1995, to February 3, 1998. ...

I am persuaded by his testimony that, in the years in issue, the appellant was not motivated by considerations of profit, by a commercial end, but rather by the desire to develop new psychological concepts. ...

The deduction provided for in section 110.2 should not be taken into consideration in computing the appellant's "adjusted income", as section 110.2 refers to "taxable income". ...

However after due consideration, I believe the position of the Minister is correct. ...

After careful consideration, I am of the opinion that, in the present case, the evidence did not reveal that the appellant did all that could be reasonably expected of it to comply with the Act. ...

It is an appeal from what the Federal Court of Appeal tells us is an act of administrative discretion which raises a whole array of legal considerations. [7]            In these cases seldom is the person called who has purportedly exercised the discretion. ...

He or she would also consider whether the person claiming to be in business has gone about it in an orderly, businesslike way and in the way that a business person would normally be expected to do. 6               This leads to a further consideration — that of reasonableness. ...