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However, I do not intend to rely heavily on these agreements, as the stated intention therein, considered in the appropriate factual context, must in any event be taken, absent evidence to the contrary, to reflect the legal relationship between the parties. ...

The assumption of facts upon which the Minister also was said to have relied in paragraph 9 of the Reply to the Notice of Appeal are as follows:   a)         the Appellant operated a pest control business;           b)         the share structure of the Appellant was as follows:   Tom Schultz                 41%     (son) Gladys Schultz              59%     (mother)   c)         Tom Schultz and Gladys Schultz were the directors of the Appellant;   d)         the Worker was the son of Gladys Schultz;   e)         the Worker and the Appellant were related to each other within the meaning of the Income tax Act, R.S.C. 1985 (5 th Supp.) c.1, as amended (the " Act ");   f)          the Worker performed the duties of an exterminator;   g)         the Worker’s duties included pest control services to residential and industrial clients;   h)         the Worker had been working for the Appellant since August of 2000;   i)          the Worker earned a set wage of $2,000.00 per month which was gradually increased to $2,6000.00 per month;   j)          the Appellant paid the Worker on a semi-monthly basis;   k)         the Appellant determined the Worker’s wage rate;   l)          the Appellant’s arm’s length employee was also paid a monthly wage;   m)        the Worker also received bonuses as follows:   June 2001        $3,500.00 June 2002        $4,000.00 June 2003        $5,000.00   n)         the Worker’s wage rate was comparable to industry standards;   o)         the Worker’s wage rate was reasonable;   p)         the Appellant issued T4s to the Worker containing the following earnings:   2001    $29,432 2002    $31,346 2003    $36,122   q)         the Worker took paid vacation leave;   r)          none of the Appellant’s employees, including the Worker, received overtime pay;   s)         the Worker had not provided unpaid services to the Appellant;   t)          the Appellant paid the Worker on a regular and consistent basis;   u)         if the Appellant’s revenue was low the Worker would still be paid;   v)         if the Worker were unable to perform his services for a period of time he would still get paid, however, this did not occur during the period under review;   w)        the Worker normally worked from 8:00AM to 4:00PM;   x)         the Worker was also on-call;   y)         the Appellant determined the Worker’s hours of work;   z)         the Worker worked an average of 40 hours per week;   aa)       the Worker’s hours were not recorded or monitored;   bb)       the Appellant’s arm’s length employee’s hours were not recorded or monitored;   cc)       the Appellant’s retained the right to control the Worker;   dd)       the Appellant assigned work to the Worker;   ee)       the Appellant provided the Worker with a list of duties;   ff)         the Worker was not supervised as he was fully trained;   gg)       the Worker could not come and go as he pleased;   hh)       when the Worker was away from work other employees performed his duties;   ii)         the Worker performed his services at the Appellant’s client’s premises;   jj)         the Worker did not incur any expenses in the performance of his duties;   kk)       the Worker was employed under a contract of service by the Appellant;   ll)         the Minister considered all of the relevant facts that were made available to the Minister, including the remuneration paid, the terms and conditions, the duration and the nature and importance of the work performed, and   mm)     the Minister was satisfied that it was reasonable to conclude that the Worker and the Appellant would have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length ...

Each case must be considered on its own merits. The Court must examine the evidence of the taxpayer with respect to household expenditures to determine which expenses, if any, are the vital household expenses that may be excluded from the reach of section 160. ...

Due diligence   [16]     What remains to be considered is the due diligence defence set out in subsection 323(3). ...

  [9]     Having learned that the personal use of the vehicle could be considered a taxable benefit in the event that the distance driven for personal purposes exceeded 10%, the interested parties, including the Appellant, used their appointment books to estimate the business-related distances driven, in relation to the distances driven for personal purposes ...

It appears that for the first months of the contract the parties considered Ms. ...

Jan Johnson seized what they considered to be a golden opportunity in Coutts, Alberta- the operation of a restaurant and bar. ...

  [22]     I have considered the one difference in the case at hand from the two cited cases. ...

Bains produced a cheque or money order, or bank draft, no wages were considered paid. ...

Flanagan could not be considered to be an employee of Domart Energy.   [32]     In short, Grubbs Oilfield Services was an independent business operated by Mr.  ...