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No. 82, at paragraph 37:   … It is only through a consideration of the particular facts and circumstances (which may vary from case to case) that one can actually determine whether the parties' stated intentions are consistent with the reality of their relationship. ... However, if there is consideration given to reassessing Ms. Vigoren for other years, this issue may well have some relevance and a direct bearing on any such course taken by the Minister in the future ...

However, the Court must exercise its discretion on proper principles, such as the considerations enumerated in Rule 147(3), and not capriciously. ...   [9]               With this summary of principles in mind, I will turn to the considerations relevant in this case.   ...

(b) the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes,   shall be fair and reasonable and shall be used consistently by the person throughout the year. ... It is appropriate to take into account practical considerations, specifically that methods used must be relatively straightforward for the taxpayer to comply with and the Minister to administer ...

  [22]          When assessing whether a finding is reasonable after all the relevant factors have been considered, I must first determine whether all the relevant evidence has really been taken into consideration and, second, whether these facts were assessed appropriately, i.e. whether undue importance was given to some evidence and whether the importance of other facts was undervalued ...   [30]          Thus, the question is whether it is probable, in the event of a very important decision that could have significant impact on the business, that the familial criterion would be given priority even at the possible expense of purely economic considerations. ...

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". ... Courts are ill-suited and should be reluctant to second-guess the application of business expertise to the considerations that are involved in corporate decision making, but they are capable, on the facts of any case, of determining whether an appropriate degree of prudence and diligence was brought to bear in reaching what is claimed to be a reasonable business decision at the time it was made ...

Finally, Frédéric Maisonneuve indicated that he took time off work to indulge his love of horses, although he did not specify how often he was away from work for this purpose or how long he was gone;                              iii)             the workers individually decided on the dates and length of their vacation time, which was paid; the evidence showed that each of the workers took an average of four weeks of annual leave when it suited him or her;                              iv)             the workers were paid when they took sick leave, regardless of the number of days taken; however, the evidence did not show whether any of them took a large number of days off as sick leave;                                v)             the workers individually set their own salaries; each of them maintained that he or she could increase his or her salary without the agreement of the other workers; each explained that he or she would inform the other workers of the raise wanted, not to obtain their consent, but out of respect or consideration; they added that at no time had the other workers stopped one worker from increasing his or her salary. ... The Court is of the view that, in this case, the worker concerned would informally advise the other workers of the raise wanted, not out of consideration, but to obtain their agreement, and would interpret silence on the part of the other workers as tacit agreement. ...

Consideration, however, needs to be given to the circumstances of each case. ... Even objections made for the record to preserve the right to appeal must be tempered with practical, common sense considerations. ...

In the alternative, he submits that in its calculation of net tax for the period 1997‑09‑01 to 1998‑12‑31 the Appellant improperly claimed ITC’s on vehicle purchases which must be disallowed because:              a)       the transactions were shams;              b)       the vehicles were either owned by others or already out of the country no property was available for the Appellant to acquire during a reporting period to include in the calculation of its input tax credits pursuant to subsection 169(1) of the Act;              c)       the vehicles were either owned by others or already out of the country any evidence the Appellant provided with respect to the purchase of those vehicles would be insufficient to enable input tax credits to be determined as required by subsection 169(4) of the Act;              d)       the inclusion of consideration for vehicles owned by others or already out of the country at the time of the alleged purchase by the Appellant in the calculation of input tax credits would be unreasonable in the circumstances within the meaning of subsection 170(2) of the Act ... In the alternative, he submits that in its calculation of net tax for the period 1997‑09-01 to 1998-12-31 the Appellant improperly claimed ITC’s on vehicle purchases which must be disallowed because:              a)       the transactions were shams;   b)              the vehicles were either owned by others or already out of the country no property was available for the Appellant to acquire during a reporting period to include in the calculation of its input tax credits pursuant to subsection 169(1) of the Act;   c)             the vehicles were either owned by others or already out of the country any evidence the Appellant provided with respect to the purchase of those vehicles would be insufficient to enable input tax credits to be determined as required by subsection 169(4) of the Act;   d)            the inclusion of consideration for vehicles owned by others or already out of the country at the time of the alleged purchase by the Appellant in the calculation of input tax credits would be unreasonable in the circumstances within the meaning of subsection 170(2) of the Act.   37.       ...

    [8]               The details of the assessment are set out in Exhibit I‑3, which reads as follows:   [TRANSLATION]   GST     Period Statutory filing date Actual filing date Type of assessment Amount owing Actual filing date Type of assessment   Amount   Total Feb-02 2002-04-02 2003-09-07 audit $86.57       $86.57 Mar-02 2002-04-30 2003-09-17 audit $86.57       $86.57 May-02 2002-07-02 2002-07-10 original $573.58 2003-09-17 audit $86.57 $660.15 Jul-02 2002-09-03 2002-11-18 original $2,707.96 2003-09-17 audit $86.57 $2,794.53 Aug-02 2002-09-30 2002-11-22 original $1,323.26 2003-09-17 audit $86.57 $1,409.83 Sep-02 2002-10-31 2003-09-17 audit $119.02       $119.02 Oct-02 2002-12-02 2002-12-02 original $2,698.42 2003-09-17 audit $86.57 $2,784.99 Nov-02 2003-01-03 2003-04-16 credit balance chq $4,841.03 2003-09-17 audit $86.57 $4,927.60 Dec-02 2003-01-31 2003-01-31 original $2,403.82 2003-09-17 audit $86.57 $2,490.39 Feb-03 2003-03-31 2003-04-01 original $15.05 2003-09-17 audit $404.28 $419.33 Mar-03 2003-04-30 2003-09-17 audit $20,865.81       $20,865.81 Apr-03 2003-06-02 2003-09-17 audit $155.87       $155.87 May-03 2003-06-30 2003-07-31 original $2,141.04 2003-09-17 audit $2,373.75 $4,514.79 Jun-03 2003-07-31 2003-09-17 audit $2,170.90       $2,170.90 Jul-03 2003-09-02 2003-09-17 audit $17,750.29       $17,750.29                 $61,236.64     [9]               With respect to the amount of tax under the Act for which F.D.S. was assessed, the evidence presented by the Appellant shows that the amount changed several times over the course of the consideration of F.D.S.'s case. ... Courts are ill-suited and should be reluctant to second-guess the application of business expertise to the considerations that are involved in corporate decision making, but they are capable, on the facts of any case, of determining whether an appropriate degree of prudence and diligence was brought to bear in reaching what is claimed to be a reasonable business decision at the time it was made ...

Out of the three relevant -- out of the three probative considerations, two indicate that he is an independent contractor.                  ... If I had to highlight the most important considerations under the heading of the relationship of the parties, I would point to the lack of subordination and to that 2005 contract, which designates Mr.  ...