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Taking all of the factors set forth in Wiebe (supra), into consideration, I find the provision of mechanical services by Hansford to BTI- although carried out in the BTI shop- to have been done by him on his own account and not as an employee of BTI under a contract of service. ...

He said that he did not take into consideration whether or not a child was a horse owner or whether or not the client was referred to the Kings by a horse owner. ...

Farmer, (1910) 5 T.C. 529 at 536, Lord Dunedin said in part: Now, I don't say that this consideration is absolutely final or determinative, but in a rough way I think it is not a bad criterion of what is capital expenditure as against what is income expenditure to say that capital expenditure is a thing that is going to be spent once and for all, and income expenditure is a thing that is going to recur every year. ...

The dealer assigned the contract "for value received"; no amount of consideration is specified. [2] GMAC Interest Rates [21] Normally GMAC acquires from dealers conditional sale contracts having an "acceptable" interest rate that is not less than what is referred to as GMAC's "buy" rate at a given time and not greater than its "cap" rate. ...

" [43] The question of the precision of the language used in the legislation giving rise to the imposition of the penalty was considered by Robertson J.A. and- continuing on at paragraph 41- he stated: "[41] The language of the statute is the first consideration in determining whether an offence should be categorized as a mens rea, strict liability or absolute liability offence. ...

Until that occurs, the Court is obliged to exclude from consideration under the terms of the Regulations, those to whom the Regulation cannot in law apply. ...

Based upon the position of the Crown that any rights in the treaties are "subject to regulation" by the Crown through the unilateral enactment of legislation, the further right to "friendship and protection" must be included in a consideration of the rights at stake in this case. ...

In determining wilful blindness, consideration must be given to the education and experience of the taxpayer. d.         ...

After careful consideration of all of the Respondent’s evidence regarding the circumstances of the false statement made by the Appellant in the 2008 Adjustment Request, I am of the view that the burden on the Respondent established by subsection 163(3) of the ITA has been satisfied. [82]         In particular, the Appellant’s signing and filing of the 2008 Adjustment Request in the circumstances disclosed by the evidence tendered by the Respondent represents a marked and substantial departure from the conduct of a reasonable person in the same circumstances and constitutes gross negligence as described in Venne. ...

First, as stated in subsection 163(3) of the Act, the burden of establishing the facts justifying the assessment of the penalty is on the Minister. [11]         It is also recognized that each case must be considered on its own merits and that the facts must be given careful consideration by the Court to determine whether the Minister was able to meet his burden of proof. [12]         During oral argument, counsel for the Minister did not argue that the two taxpayers knowingly made a false statement or omission in their returns. ...