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TCC

Automobiles Paillé Inc v. M.N.R., 2005 TCC 131

Since the criteria to be considered are terms and conditions of employment, remuneration paid and all the circumstances, this matter should be examined with reference to these criteria. [24]     In this regard, both the evidence and the facts recorded by Mr. ...
TCC

Williams v. M.N.R., 2004 TCC 839

However, the Appellant confirmed that she considered herself an employee of the payor until May 7, 2002, at which time she felt the nature of the relationship changed, and she ceased to be an employee and became an independent contractor ...
TCC

Letarte v. The Queen, 2005 TCC 420 (Informal Procedure)

Note that, from a tax standpoint, Locked-in Retirement Accounts (LIRAs) and Life Income Funds (LIFs) are considered RRSPs and RRIFs respectively, even though they remain subject to legislation on pension plans, such as the S.P.P.A. [...] [...] ...
TCC

Auto Roy Débosselage Inc. v. M.N.R., 2005 TCC 760

  [24]     The Minister also considered the fact that the Worker lent the Payor $20,000 and made cash advances in 2001, 2002 and 2003. ...
TCC

Alain Morel, o/a Motel Le Pèlerin v. M.N.R., 2005 TCC 664

In both cases, the employments had been considered insurable. However, he provided no details enabling the Court to compare the terms and conditions, duration, remuneration or any other aspect of those employments with that of the worker during the period in the instant case. [10]     The respondent filed in evidence the appeals officer's report for the period in issue, the notes in the file confirming the correspondence and telephone interviews between the appeals officer and the appellant, as well as the appeals officer's report for the periods from 1997 to 2001 and the Court's decision concerning that period. ...
TCC

Brunet v. The Queen, 2006 TCC 169 (Informal Procedure)

Even if it is assumed that the business exists, that the expenses are not personal expenses, and that they are reasonable and can be considered to have been incurred in order to earn income from a business, the prohibition set out in paragraph  18(1)(b) of the Act with respect to capital expenses must be applied ...
TCC

Papineau v. M.N.R., 2004 TCC 768

    [14]     Since the Appellant considered her a manager, she provided the firm with specific analyses on request ...
TCC

9117-4623 Quebec Inc. v. M.N.R., 2004 TCC 844

Emily Standing, [1992] A‑857-90, stated by Stone J. of the Federal Court of Appeal, should be considered (p. 2):   [...] ...
TCC

Mann v. The Queen, 2004 TCC 741

And the final or further factor to be considered in this case is that we have letters from Mr. ...
TCC

Bégin c. La Reine, 2004 TCC 593 (Informal Procedure)

For these reasons, I believe it is reasonable that the patient be considered a person with a disability given [illegible] conditions with regard to the Régie des rentes du Québec. [16]     Mr. ...

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