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Moreover, I found that if it were decided that the partnership existed and carried on a business, the partners would still not be entitled to the investment tax credit, because the partners would be considered passive specified members of the partnership. ... Actually, he considered himself an investor. It is therefore impossible to find that the Appellant Atherton had the intent to form a partnership or operate a business. ...

The following criteria should be considered: the profit and loss experience in past years, taxpayer's training, taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... Further, he argues that the REOP test should be applied sparingly; there should not be second-guessing; the fact that the business or the property is 100 percent financed is not in itself reason for applying the REOP principle; a reasonable period of time to get the business going must be considered. ...

He stated he had not considered resigning from the company since he had never been aware of any problem concerning GST or any other financial matter. ... She considered themselves friends and, rightly or wrongly, relied on his purported expertise and contacts to give him full rein to operate the Corporation. ...

Relevant Jurisprudence The effectiveness of a director's resignation under the Company Act (British Columbia) was recently considered by MacKay, J. in The Queen v. ... From time to time, the Ministry of Consumer and Commercial Relations has considered expanding the scope of the section to prohibit any resignation of directors where the effect would be to reduce the number of directors remaining to less than a quorum, but to date no such change has been made in the legislation. ...

Wu also said that even if GST were considered to have been included in the sales price of propane, there would still be a variance between the GST collected and the amount remitted.   ... Wu examined only seven samples, meaning that sales for seven days only out of a period of three and a half years were considered in establishing a variance. ...

It is widely known that there were major economic difficulties during these transitions. [8]   [20]          The CRA used the net worth method because it considered that the incomes reported by the appellant and his wife were modest (slightly below $90,000 in total for the 1997, 1998 and 1999 taxation years) compared to the appellant's lifestyle ... However, if the years 1997 and 1998 are considered together, the total is almost identical.)    ...

Kooner to say that he delivered a sophisticated legal analysis of the distinction between these terms but I am satisfied that he explained they would be considered self-employed which, in practical terms, meant that they would receive no employment or pension benefits and no tax would be deducted from their earnings ... Sagaz Industries Canada Inc. [36] For the same reasons considered above, I am not persuaded that the Labourers were in an employee relationship with the Appellant and accordingly, their work during the Period was neither pensionable nor insurable ...

The dissent focused on the fact that there was a deviation of the rollover provisions caused by the Appellant which means that the Appellant may reasonably be considered to have unduly or artificially increased the adjusted cost base ...   [40]    Subsection 55(1) was also considered by Justice Mogan in 216663 Ontario Limited v. ...

In arriving at that conclusion, I considered the observations summarized by counsel for the Respondent, who divided the period covered by the reassessment into four periods, as follows:   (a)               From December 1998 to May 1999, that is, prior to the hiring of Adnan Nizam  -    As admitted by François Francis, there was no evidence of the delivery of tobacco products to an Indian Reserve. ... The vicarious liability principle was considered by the Supreme Court of Canada in 671122 Ontario Ltd. v. ...

Canada [6] (Scott Slipp), Phelan J. of the         Federal Court also considered decisions pertaining to the application and interpretation of section 241 of the ITA to rule on the application and interpretation of section 295 of the ETA ... The judge concluded that although there is no absolute duty on the Minister to disclose confidential information within the meaning of subsections 295(5) and (6), the Minister failed to properly exercise the discretion to refuse to do so. [9] As the judge observed, “ the Applicant is entitled to the disclosure of information relevant to the assessment- information considered by CRA in making this assessment.” [10]   [9]               The judge stated that “[t] he purpose of the disclosure [of the information requested] is to allow for the proper administration of the Act, which includes the Notice of Objection process.... ...