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Several of those principles are paraphrased as follows: a) In the absence of a written agency agreement, a court must closely examine the conduct of the parties to determine whether there was an implied intention to create an agency relationship. b) In reviewing the conduct of the alleged principal and the alleged agent, a key consideration is to determine the level of control which the former exerted over the latter. c) The alleged principal’s control over the actions of the alleged agent may be manifested in the authority given by the former to the latter. ...

Subsection 18.15(3) of the Tax Court of Canada Act provides that an appeal under the informal procedure is to be “dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit”. [119]   Secondly, the Reply identifies sections 118.5 and 118.61 as among the statutory provisions relied on. [62] The Reply also refers to subsection 248(1), which contains the definition of “taxpayer”, irrelevant to section 118.94. ...

The application of Cohen is further limited by its Quebec civil law context. [69] Nevertheless, Cohen indicates that the question of whether the interposition of a corporation between a hirer and a worker was requested by the worker or imposed by the hirer is a relevant consideration. ...

Ward, “Tax Considerations Relating to the Purchase of Assets of a Business,” in Corporate Acquisitions, Reorganizations and Liquidations, 1972 Corporate Management Tax Conference 22–50. [39] MacMillan Bloedel, paragraph 8 (CTC). [40] Sullivan, pages 40 and 41. [41] Canada Trustco, paragraph 12. [42] Sullivan, page 326. [43] The Bank of Montreal v. ...

Furthermore, one has to keep in mind that the Minister has the responsibility to set out the case they are making against a taxpayer by fully setting out the assumptions of fact made by the Minister in making the assessment. [157] In this appeal, the Minister alleges a complicated tax scheme put in place by the Appellant for the benefit of numerous clients to allow them to sell assets without paying tax on the proceeds of disposition, in consideration for a fee, which was not reported by the Appellant as income. ...

Summary of the Proceedings [12] The facts summarized below were taken into consideration by the Court for issuing this Order. 2016 [13] On January 5, 2016, the Respondent filed a motion to quash John Doe’s appeal with respect to the 2009, 2010 and 2011 taxation years on the basis that John Doe had not met the requirements in order to file a valid appeal. [8] The hearing of the motion was scheduled for January 29, 2016, in Vancouver. [14] On January 22, 2016, the Court was made aware of the nature of John Doe’s hospitalization. ...

Dirk in his testimony, it appears that the reason for the change of employer was driven by foreign exchange control considerations. ...

And then just getting back to-- and any documents that they provided, were they taken into consideration? ... That information would have been taken into consideration in doing the ruling. ... SO, what you're saying by that is there's a lot of people who were given consideration based on their own independent facts that aren't here today--- A.          ...

Morand, are another consideration tied to unreported sales. Furthermore, the evidence reveals that some employees' wages were paid out of income that was not on the books, and points to other expenses paid for in cash (Exhibits I‑11 and I‑12) ...

This is an important consideration on both questions as to whether or not he was capable of understanding that he was a director and on the due diligence test. [156]    Counsel admitted that the Appellant looked at some construction drawings, ordered materials and called the union. ...