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REMUNERATION   4.1       In consideration of services rendered, the CALP undertakes to pay the contractor annual remuneration of $116,756 corresponding to professional fees based on forty (40) hours a week.   4.2       The contractor shall invoice the CALP for his fees every fourteen (14) days, and the CALP undertakes to pay him on receipt of the invoice.   5.         ...

Indeed, the remuneration of an employee-shareholder may take into consideration the fact that unpaid wages will become non-distributed profits that may, for example, be declared as dividends at a later date. ...

In addition, the respondent sought to strike other parts of the Notice of Appeal on the basis various paragraphs thereof dealt with the appellant's complaint to the Canadian Human Rights Commission (CHRC or Commission) based on allegations for which he sought relief from the Tax Court of Canada and that several paragraphs of the appeal were irrelevant to the determination of the amount of tax payable by the appellant. [2]      The respondent issued the motion pursuant to section 69 of the Tax Court Rules (General Procedure) (Rules) and requested it be disposed of upon consideration of written representations and without appearance by the parties. ...

Taking all matters into consideration, counsel submitted the Appellant had failed to prove that she was an employee of either DTH or Canada Post during the relevant periods ...

Carola's self‑employed status to her, he replied that he was concerned about tax considerations (source deductions and EI premiums), about the obligation to give her reasonable notice in the event that he terminated the contract, and about the impossibility of exercising effective control ...

Section 3.1 of the lease contains the following stipulations as to rent:   [TRANSLATION]   3.1       This lease is granted for and in consideration of a total of seven thousand eight hundred and eighty-seven dollars ($7,887), not including taxes. ...

The bishops, t aking into consideration the needs of the Church ' s mission and the person's qualifications (suitability, charisms and formation), issue a mandate describing the pastoral ministry that the person is assigned, and setting out the duration of the person's mandate, which is normally a few years. ...

That, in addition to consideration of the taxpayer's whole course of conduct while in possession of the asset, is what in the end generally influences the finding of the Court ...

These factors should then be analyzed to determine what weight they should be given in identifying the location of the property, in light of three considerations: (1) the purpose of the exemption under the Indian Act; (2) the type of property in question; and (3) the nature of the taxation of that property. ...

As well, consideration was given to resurrecting and developing the "Christmas tree farm" which existed on a substantial portion of the property. [17]     It was further submitted that the evidence does not point to resale of the property as having been an operating motivation. ...